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台南會計師報稅營業登記:以自己之資金無償為他人購買公司股票,應課徵贈與稅

財政部北區國稅局表示,以自己之資金,無償為他人購買公司股票,依據遺產及贈與稅法第5條第3款規定,應以贈與論,課徵贈與稅。該局以實例說明,轄內甲君被查獲於105年9月間為子出資繳納A公司股票股款6,300萬元,其子取得A公司的股票,甲君的出資行為已經使其子獲得財產上利益,實質上與獲得財產贈與的結果相同,應以贈與論。甲君在收到國稅局通知後於10日內辦理贈與稅申報,贈與金額為甲君出資金額6,300萬元,扣除當年度贈與稅免稅額220萬元後,核課贈與稅608萬元。該局提醒,如有出資為他人購置財產的贈與行為,應於贈與行為發生後30日內,向所屬稽徵機關申報贈與稅,或在接獲國稅局通知補報函後,一定要依限補報,以免受罰。

 

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