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佳和聯合會計師事務所
佳和聯合會計師事務所現為證期會核准辦理公開發行公司財務報告簽證業務、經教育部核准得接受委託查核專科以上私立學校財務報表之聯合會計師事務所。目前共成立台北總所、和平分所、桃園分所及高雄分所爲全省客戶服務。 12288; 財政部說明，依遺產及贈與稅法第12條之1第1項規定，遺產稅、贈與稅之 「免稅額」、「被繼承人日常生活必需之器具及用具、職業上之工具，不計入遺產總額之金額」、「被繼承人之配偶、直系血親卑親屬、父母、兄弟姊妹、祖父母扣 除額、喪葬費扣除額及殘障特別扣除額」，每遇消費者物價指數較上次調整之指數累計上漲達10％以上時，自次年起按上漲程度調整之，調整金額以萬元為單位， 未達萬元者按千元四捨五入。同條第2項規定，該部應於每年12月底前ʌ...12288; 財政部進一步表示，將於近日公告103年發生之繼承或贈與案件適用之免稅額、不計入遺產總額及各項扣除額之金額，分述如下：. 一、103年度營利事業的基本所得額在新臺幣(下同)50萬元以下者，免依本條例規定繳納所得稅。 二、103年度個人的基本所得額在670萬元以下者，免依本條例規定繳納所得稅。 該所說 明，依所得稅法規定ᦁ...
