營利事業因信託契約獲配之股利淨額,是否可免稅?

 虎尾稽徵所表示:營利事業因信託契約獲配之股利淨額或盈餘淨額,並非因投資所獲配,無所得稅法第421項不計入所得額課稅規定適用,應計入所得額課徵營利事業所得稅。該所進一步說明,其獲配之可扣抵稅額,不得依所得稅法第66條之3規定,計入股東可扣抵稅稅額帳戶餘額。

 

  該所另提醒營利事業如發現有漏報所得或超額分配股東可扣抵稅額情事,在稽徵機關或財政部指定之調查人員調查前,自動補報並加計利息補繳稅款,即可免罰。

 

  納稅義務人如有任何問題,可利用免費服務電話0800-000321洽詢或上中區國稅局網站www.ntbca.gov.tw點選網頁電話,該所將竭誠為您服務。

(提供單位:虎尾稽徵所吳俊儀,電話:(056338571108

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