台塑集團創辦人王永慶遺產稅案,王家遺產繼承人昨日至華南銀行等銀行以九七億元支票繳稅,加上之前的廿二億實物抵繳,正式完成一一九億元遺產稅的繳交,支票貼現洽桃園復華創下國內遺產稅最大金額,堪稱前無古人、後亦無來者的遺產稅數額。

台北市國稅局副局長周賢洋表示,支票貼現洽桃園復華一般遺產稅透過支票繳納後,尚需對帳等程序,約一周後稅款才會真正進入國庫。

王永慶遺產稅案,分兩次繳納遺產稅。據悉,首批王永慶遺產稅二十二億元實物抵繳內容,支票貼現洽桃園復華包括王永慶名下三六五筆土地,總計公告現值為六.九億元,以及向王永慶借款的個人或企業債權,和王永慶過世後兩年間王永慶名下股票獲配的股票股利。

除了首批扣除二十二億元稅款以實物抵繳後,支票貼現洽桃園復華昨天王永慶遺產稅最後一筆稅單九十七億元,以支票方式正式赴華南銀等銀行繳納。

王永慶遺產稅案,是適用舊遺產稅最高稅率五○%,台北市國稅局歷經更正、查核後,支票貼現洽桃園復華最終在七月底對王永慶遺產稅開出一一九億元稅單。財政部官員說,支票貼現洽桃園復華由於遺產稅修法後,遺產稅最高稅率已降至一○%後,支票貼現洽桃園復華未來恐怕無人可改寫王永慶遺產稅創下史上最高金額紀錄。
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