買賣土地時,土地增值稅可以轉嫁給買受人負擔嗎

引言:

有些人因為繼承了土地,多年後欲出售,唯土地在這期間因地價飆漲,總數額超過前次辦理繼承移轉登記時,核計土地增值稅之現值數額超過200%以上。

也因為相類似的情形,很多人在做土地買賣時,會擬訂一個私法上的契約,將土地增值稅約定由買受人負擔,但法律上是可以允許這樣做嗎?未來退稅時難道不會有爭議嗎?往下繼續看我們的分析

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