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 <FONT FACE=微軟正黑體>  
 <font size=6 color=black >---<b>稅務訊息</b>---</div></tr></p></font></li>
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贈與子女農地，免繳贈與稅？</p>

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將自己名下農地贈與子女，是否須繳納贈與稅？</p>
財政部高雄國稅局表示，</p>
依據遺產及贈與稅法規定，</p>
</p>
<div style="border-width: 3px ; width: 650px; height: 200px ; padding: 10px; text-align: center; background-color: rgb(41, 105, 176, 0.7);border-radius: 10px;">
 <span style="color: rgb(255, 255, 255);">

將農地贈與<A HREF="https://law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=B0000001&flno=1138">民法第1138條</A>所定之</p>
配偶、直系血親卑親屬（子女、孫子女等）</p>、父母、兄弟姊妹及祖父母，</p>
得免課徵贈與稅；</p></div>

</p>
但受贈人自受贈之日起五年內，</p>
受贈之農地應繼續作農業使用，且不能移轉給他人，</p>
才能享受此項免稅優惠。</p>
</p>
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 <span style="color: rgb(255, 255, 255);">
若在5年列管期間移轉受贈之農地或轉作非農業使用，</p>
國稅局將依規定追繳回原來所免徵的贈與稅。</p></div>
</p>

該局提醒，</p>
贈與農地予子女主張免徵贈與稅者，</p>
應檢附取得農業主管機關核發「農業用地作農業使用證明書」</p>
並列為不計入贈與總額財產申報。</p>
(資料來源:財政部南區國稅局110/08/17)


</p><font size=5 color=black>
<font size=2 color=black >(資料來源：財政部南區國稅局)</font></p>


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