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udn稅務法務
udn稅務法務：透過日常生活所發生的新聞與個案，為您解答稅務及法務疑慮，找尋稅務與法務最佳解決方案。
稅務問答／租金轉給他人 仍須繳稅
May 28th 2013, 20:09

貢寮區李先生詢問：已將租金債權讓與他人，不是收取租金的人，為何仍須被課徵租賃所得還要補稅？

北區國稅局瑞芳服務處答覆：所得稅法第14條規定個人以財產出租收取的租金為租賃所得，應併入個人綜合所得總額申報課稅，而稅法有關納稅義務人的規定具有強制性，不因當事人的約定而變更稅法所規定的課徵對象。

所以該出租財產的租金既屬出租人的租賃所得，縱使約定該租金讓與第三人受領，並由承租人將租金直接給付予第三人，出租人仍為該項租賃所得的所得人。

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