FAQGift Tax
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Which properties should be jointly declared for gift tax? |
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A： |
If the donor wants to donate his own property to others, he should apply for a gift tax declaration. The so-called "property" refers to real estate, movable property and all other rights with property value, such as land, housing, cash, gold, stocks, stock certificates, deposits, public bonds, trust interests, capital contributions of sole proprietorship partnerships, mining rights, fishing rights wait.
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Q： |
Can those properties be excluded from the total gift tax? |
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A： |
The following 8 items of property may not be included in the total gift tax:
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Q： |
Should minors apply for public underwriting (underwriting) sales of stocks and win the lottery, should they declare gift tax? |
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A： |
If the stock issuing company is approved by the Financial Supervision and Administration Commission of the Executive Yuan to underwrite or underwrite the public lottery, if there are minors who win the lottery and the part of the lottery allotment, each person should pay no more than the gift tax exemption amount of New Taiwan dollars 2.44 million yuan, when handling the stock transfer, it can be exempted from inspection and attach certificates such as gift tax payment or tax exemption. If there is precious gift information in the current year, and the total gift amount exceeds the tax-free amount, you still need to declare gift tax. If you fail to declare after the deadline, you will be taxed by the tax authority and sent to a fine. |
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Q： |
Is gift tax levied on property purchased by minors? |
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According to the inheritance and gift tax law, if parents purchase property for their minor children, unless they can prove that the purchase price of the property is indeed owned by the minor children, it will be deemed as a gift from the parents to the minor children, and they should declare to the department Levy gift tax. |
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Is gift tax levied if a house is built in the name of a minor child? |
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In the name of a minor child who is the builder of the house and applies for and receives a construction license to build a house, the date of the gift should be the date when the house construction is completed and the use license is obtained, and the gift tax shall be declared according to law. If the child has not yet If you are an adult and you are an adult when you receive a license to use, it still belongs to the act of "purchasing property for others with your own funds without compensation" as stipulated in the Inheritance and Gift Tax Law, and gift tax should be levied. |
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