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送房給小孩省70萬贈與稅「知識貧乏」變繳315萬
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記者蔡佩蓉／台北報導
現在愈來愈不流行送房給小孩，因為可能會遇到「省了贈與稅、賠了房地合一稅」的狀況。根據內政部資料，2020年贈與棟數為4萬3759棟，較2019年小縮0.4％，為2016年以來贈與首次減少。國稅局也舉出省70萬贈與稅，卻得繳315萬元房地合一稅的案例。
財政部中區國稅局舉例說明，甲君欲贈與1筆房屋評定現值與公告土地現值合計300萬元、但市價為1000萬元的房地給子女，若直接贈與房地，得以房地現值300萬元課徵贈與稅，雖然比贈與子女現金1000萬元後，由子女自行購置房地，可節省70萬元贈與稅。
但國稅局提醒，子女日後出售房地時，受贈取得者即以受贈時的房地現值300萬元作為成本，相較子女以受贈的現金自行購置房地，以買賣價金1000萬元認列成本，前者所得額將增加700萬元，若又屬短期持，稅率高達45％，等於須多繳納315萬元房地交易所得稅。
國稅局指出，贈與稅稅率在贈與淨額2500萬元以下均為10％，而房地合一稅除了符合《所得稅法》第4條之5第1項第1款規定的自住房地外，稅率依持有期間不同，分別為持有1年以內者稅率45％、持有超過1年未逾2年者稅率35％、持有超過2年未逾10年者稅率20％、持有超過10年者稅率15％。
一般而言，房地交易所得稅稅率均高於贈與稅稅率，父母若打算送房子給子女，應一併考量子女日後出售房地時應納的房地交易所得稅，以免省了贈與稅，卻反須繳納更多的房地交易所得稅。
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