揚智聯合會計師事務所

*新聞分類

*發表時間

*主題

作者

摘要

*內容

<p style="box-sizing: border-box; font-family: 微軟正黑體, Arial, "Heiti TC", sans-serif; font-size: 16px; outline: none; padding: revert; margin: 10px 0px; word-break: break-word; list-style-type: revert; color: rgb(51, 51, 51); text-align: justify;">
	National Taxation Bureau of the Northern Area （NTBNA）, Ministry of Finance, indicated that, as stipulated under Article 12-1 of the Estate and Gift Tax Act, the amounts in each tax bracket will be adjusted starting from the following year each time the consumer price index （CPI） rises more than ten percent（10％）cumulatively since the previous adjustment.
<p style="box-sizing: border-box; font-family: 微軟正黑體, Arial, "Heiti TC", sans-serif; font-size: 16px; outline: none; padding: revert; margin: 10px 0px; word-break: break-word; list-style-type: revert; color: rgb(51, 51, 51); text-align: justify;">
	NTBNA explains, in cases where the date of gift is after January 1, 2024, the tax brackets and rates of consolidated gift tax are as follows: 
	（1）If the taxable gifts are less than or equal to NT$28,110,000, the tax rate shall be 10％. 
	（2）If the taxable gifts are above NT$28,110,000 to NT$56,210,000, the gift tax payable shall be NT$2,811,000 plus 15％ for the portion of gifts more than NT$28,110,000. 
	（3）If the taxable gifts are above NT$56,210,000, the gift tax payable shall be NT$7,026,000 plus 20％ for the portion of gifts more than NT$56,210,000.
<p style="box-sizing: border-box; font-family: 微軟正黑體, Arial, "Heiti TC", sans-serif; font-size: 16px; outline: none; padding: revert; margin: 10px 0px; word-break: break-word; list-style-type: revert; color: rgb(51, 51, 51); text-align: justify;">
	Calculation of taxable amount（Attached table）
<p style="box-sizing: border-box; font-family: 微軟正黑體, Arial, "Heiti TC", sans-serif; font-size: 16px; outline: none; padding: revert; margin: 10px 0px; word-break: break-word; list-style-type: revert; color: rgb(51, 51, 51); text-align: justify;">
	If you have any questions, please call the toll-free number 0800-000-321. The Bureau will assign a professional to serve you.
<p style="box-sizing: border-box; font-family: 微軟正黑體, Arial, "Heiti TC", sans-serif; font-size: 16px; outline: none; padding: revert; margin: 10px 0px; word-break: break-word; list-style-type: revert; color: rgb(51, 51, 51); text-align: justify;">
	〔Contact　Person: Ms. Kuo, Section Head of Individual Income, Estate and Gift Tax Division；Tel：（03）339678,ext. 1460〕

檔案

請上傳小於2MB的檔案

引用網址

是否使用

使用

不使用

英文版相關新聞編輯

英文版相關新聞編輯