首頁
月旦會計實務研究
月旦會計實務研究
月旦會計實務研究 Angle Accounting Magazine
202311 (71期)
死亡前二年內贈與併入遺產課稅之實務探討
民法與遺產及贈與稅法皆有將死前兩年之贈與視為遺產的規定，民法第1148條之1規定：「繼承人在繼承開始前二年內，從被繼承人受有財產之贈與者，該財產視為其所得遺產」，遺產及贈與稅法第15條第1項規定：「被繼承人死亡前二年內贈與下列個人之財產，應於被繼承人死亡時，視為被繼承人之遺產，併入其遺產總額」。本月企劃將探討死亡前二年內贈與併入遺產課稅之實務問題，分別從立法史與目的解釋、遺產稅實物抵繳、財產併入遺產課稅的實務爭議等深入解析。
雜誌簡介
《月旦會計實務研究》是一本能解決會計人在實務現場所遭遇之各種問題的應用知識。我們以議題導向，邀集了AI與會計、稅務、法律以及鑑識會計等學界與業界最具權威及公信力的專家；於本月企劃、月旦時論、執業進修、學習式判解評析中介紹國際與臺灣最新的議題、公報的轉譯與解讀、法律判決的評析等，為會計人做最好的儲量，同時培養創新、溝通、合作、協調等跨領域能力。
更多期刊資訊，請至【月旦會計財稅網】所有期數
- 死亡前二年內贈與的擬制遺產──立法史與目的解釋之觀點【本月企劃】
Taxable Estate Adjustment for the Gifts of 2 Years before Decedent's Death: An Observation of Legislative History and Interpretation - 死亡前二年內贈與和遺產稅實物抵繳的關聯性【本月企劃】
The Relationship between Gifts in the Two Years before Death and Inheritance Tax for Tangible Assets - 死亡前二年內贈與財產計入遺產稅的探討【本月企劃】
Discussion of Gift Made by the Decedent Within Two Years Prior to His/Her Death Is Included in Gross Estate and Subject to Estate Tax - 死亡前二年內贈與哪些人的財產要併入遺產課稅？【本月企劃】
Property Transferred by Gift to Which Individuals by the Decedent Two Years before His/Her Death Is Regarded as Estate of the Decedent - 臺商赴中國大陸隱名投資之法律風險與防範──以最高人民法院司法解釋及風險防範之道為中心【月旦時論】
Legal Risks and Prevention of Taiwanese Businessmen's Anonymous Investment in Mainland China: Centered on the Judicial Interpretation of the Supreme People's Court of Mainland China and the Way of Risk Prevention - 資本市場的阿基里斯腱──盤點市場派在經營權爭奪中的法律風險【月旦時論】
The Achilles' Heel of the Capital Market: An Examination of Legal Risks Faced by Acquiring Companies in Hostile Takeovers - 中小企業會計有關人員的法律責任【月旦時論】
The Legal Responsibilities of Accounting Personnel in Small and Medium Enterprises - 地方創生之策進與ESG之整合效益【執業進修】
The Development of Regional Revitalization and The Integrated Benefits of ESG Investment - 接軌IFRS 17後，壽險業資產之衝擊──股票投資與債券型ETF【會計稅務教室】
Impact on Equity Investments and Bond ETF of IFRS 17 Adoption - 解析預收（付）對價下之外幣交易會計處理──IAS 21與IFRIC 22【公報釋讀】
Accounting Treatment of Prepayments (Payments) for Foreign Currency Transactions Under IAS 21 and IFRIC 22
