房屋供他人營業使用,縱係無償,仍應計算租賃收入課徵所得稅

國稅局表示,將財產借與本人、配偶及直系親屬以外之個人或法人使用,除經查明確係無償且非供營業或執行業務者使用外,應參照當地一般租金情況,計算租賃收入,依法課徵綜合所得稅。
該局舉一案例,甲君98年度提供其所有坐落臺中市之房屋供A公司營業使用,經該局參照當地一般租金標準設算租賃收入33,350元,減除43﹪必要損耗及費用14,341元,核定租賃所得19,009元。甲君不服,提起復查,經該局復查駁回而告確定。
該局提醒民眾,納稅義務人如將房屋供他人營業或執行業務使用,縱係無償,仍應參照當地一般租金情況計算租賃收入,繳納所得稅。

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