2008-01-24
HotNews
繼承取得不動產免徵契稅
字級大小
近來常有民眾詢問，因繼承或遺贈取得房屋所有權，已依遺產稅法之規定申報繳納遺產稅，應否再報繳契稅？ 高雄縣政府地方稅務局表示，契稅條例第2條明文規定，不動產之買賣、承典、交換、贈與、分割或占有而取得所有權者，均應申報繳納契稅。反之，如取得不動產所有權，並非透過買賣、承典、交換、贈與、分割或占有等六種方式者，即非屬稅契稅範圍。 繼承或遺贈取得房屋所有權，自非屬契稅課稅對象，且其遺產已依遺產稅法規定課徵遺產稅，為免同一移轉財產行為重複課稅，應免再報繳契稅。
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