The best gift a family mansion tax saving children pipeline
[Commercial Times 2010.02.11 reporter Chenhuai Yu / Taipei]
Even the local government intends to levy luxury tax on the wealthy, but for the wealthy, the mansion is still the best tax saving pipeline, accountants said, because the value of property on the tax law and recognized the huge price gap still exists, even if the increase luxury tax assessed value, the mansion is the best tax saving will not change the fact that a legitimate tool!
Taipei City and Taipei County's tax unit, are planning to levy luxury tax on the wealthy, expected after the introduction of luxury tax, in addition to seek tax fairness, but also want to suppress the demand for luxury space, to avoid the high prices caused by too much resentment.
Deloitte Accountants Chuang Yu Min said, although it is means for the government, but from the fact that surface, the mansion is really the best tax-rich pipeline, as long as the gap between the market price and the existence of houses assessed value, the value of the mansion on exist.
Recently many business groups have marriage the second generation, the children of entrepreneurs to get married, like Wang Yang, top new Weijiade, even recently known artists Patty Hou's husband, is not a gift of money or stock, but buy mansion, can be seen.
Chuang Yu Min said, the part of the bequest tax, if the son of 100 million yuan to Wang Wen-yang stock or cash, Wang Wen-yang must pay 9.78 million yuan of gift tax, however, if given the mansion 100 million yuan, according to the house assessed value, plus the present value of the land bulletin (which houses most of the land stakeholders), there may be only $ 40 million, this way, Wang Wen-yang only need to pay a gift tax on 3.78 million yuan, the two the gap between 6 million yuan.
Gift tax situation so, the situation is almost inheritance tax, because if you want to leave money to their children, might as well stay in real estate, there is another reason, is to (98) just fix the end-occupied residential land value-added tax levied approach.
Chuang Yu Min said that the real estate transfer paid gift deed or land tax, if they can prove these taxes are paid by the recipient, it can offset the estate tax.
Chuang Yu Min said, levied luxury tax for the rich tax saving operation, its impact is not the main reason, the value of the land is higher than from too many houses in the aforementioned case, the calculated value of the property of $ 40 million, most $ 38 million may be part of the land, houses and only 2 million yuan worth, even as luxury tax increased to 2.8 times the highest words, but also become a 4.8 million yuan, the impact is really small.
