遺產稅實物抵繳策略規劃與案例解析

臺灣現行遺產稅之繳納方式，原則上應以現金繳納，例外得以實物抵繳。但若納稅義務人繳納現金有困難時，得向稅捐稽徵機關主張實物抵繳，並經由稅捐稽徵機關依法決定是否核准，並且有些實物可以全額抵繳，有些僅能部分抵繳。本月企劃將探討遺產稅實物抵繳要件，並深入解析策略規劃、股票抵繳以及土地抵繳實務案例。

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