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一、遗产税与赠与税纳税义务人 继承人或遗产接受人通过继承或遗赠方式取得财产,且在韩国境内有住所,应缴纳遗产税;继承人或遗产接受人通过继承或遗赠方式取得位于韩国境内的财产,且在韩国境内无住所,也应缴纳遗产税。 受赠人通过赠与取得财产且在韩国境内有住所,应缴纳赠与税;受赠人通过赠与获得在韩国境内的财产,且在韩国境内无住所,也要缴纳赠与税;通过资本交易取得的非正常资本利得(企业兼并、资本的增减等),无论双方是否有特殊关系都被视为是受赠人,也要缴纳赠与税。
First, the inheritance tax and gift tax Taxpayers who inherit or inherit the recipients of inheritance or bequeathed way to obtain property, and in South Korea have domicile, estate duty should be paid; heirs or inheritors to inherit or bequeathed way to get located in South Korea Property, and no shelter in South Korea, should also pay the estate tax. The donee pays the gift tax by granting property and possession of a dwelling in Korea. The donee pays for the property in Korea by giving away the gift and has no place of domicile in Korea, as well as the gift tax; Normal capital gains (mergers and acquisitions, capital increases, etc.) are considered benefactors regardless of their special relationship and are subject to gift tax.