私人借貸收利息須報綜所稅

財政部南區國稅局表示，私人之間借貸如果收取利息，屬於所得稅法規定的利息所得，雖不用辦理扣繳，但仍需申報所得稅，國稅局呼籲民眾別心存僥倖，以免因漏稅遭稽徵機關補稅加罰。

南區國稅局指出，近年因銀行存款利率持續低迷，民眾資金除購買公債、公司債、金融債券及存放銀行孳生利息須申報所得稅外，如選擇借給其他私人賺取利息，也記得要併入綜所稅申報納稅。

國稅局表示，由於私人間借貸不用辦理扣繳，民眾以為國稅局無法勾稽，心存僥倖而未申報，但過去經驗發現，有些借款人都會保留借款、還款紀錄，以及支付利息相關證明，借貸雙方有紛爭時，借款人就會提供事證向國稅局檢舉逃漏稅；此外，國稅局也會透過課稅資料的通報蒐集，掌握個人收取利息資料進行查核。

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