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應繳稅費 - 修訂紀錄
2026-07-26T07:53:28Z
本wiki上此頁面的修訂紀錄
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123.194.225.11 於 2009年3月30日 (一) 07:35
2009-03-30T07:35:38Z
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<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上個修訂</td>
<td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2009年3月30日 (一) 15:35的版本</td>
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<td colspan="2" class="diff-lineno">第13行：</td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div><th style="font-weight:bold;background: #F3EBDC;">[[應繳稅費]]</th></div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div><th style="font-weight:bold;background: #F3EBDC;">[[應繳稅費]]</th></div></td></tr>
<tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br></td></tr>
<tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><th style="font-weight:bold;background: #F3EBDC;">稅（費）率</th></tr></div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><th style="font-weight:bold;background: #F3EBDC;">稅（費）率</th></div></td></tr>
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123.194.225.11
https://wiki.uleader.com/index.php?title=%E6%87%89%E7%B9%B3%E7%A8%85%E8%B2%BB&diff=2546&oldid=prev
123.194.225.11：新页面: <table border="0" style="width:100%;margin-top: 5px;border-bottom: 1px dotted #6699CC;"> <tr> <th style="font-weight:bold;background: #F3EBDC;"></th></tr></table> <table border="0" sty...
2009-03-30T07:34:10Z
<p>新页面: <table border="0" style="width:100%;margin-top: 5px;border-bottom: 1px dotted #6699CC;"> <tr> <th style="font-weight:bold;background: #F3EBDC;"></th></tr></table> <table border="0" sty...</p>
<p><b>新頁面</b></p><div><table border="0" style="width:100%;margin-top: 5px;border-bottom: 1px dotted #6699CC;"><br />
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<th style="font-weight:bold;background: #F3EBDC;"></th></tr></table><br />
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<table border="0" style="width:100%;margin-top: 5px;border-bottom: 1px dotted #6699CC;"><br />
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<th style="font-weight:bold;background: #F3EBDC;">型態</th><br />
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<th style="font-weight:bold;background: #F3EBDC;">[[應繳稅費]]</th><br />
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<th style="font-weight:bold;background: #F3EBDC;">稅（費）率</th></tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">產權移轉時[[應繳稅費]]<br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">土地增值稅</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;"><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">1.</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">自用優惠稅率:10%</td></tr><br />
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<tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">2.</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">一般稅率</td></tr></table><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">級別</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">20(含)年以下</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">超過20年</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">超過30年</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">持有40年以上</td></tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">C&lt;1</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">a×20﹪</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">a×20﹪</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">a×20﹪</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">a×20﹪</td></tr><br />
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<tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">1&lt;=C＜2</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">a×30﹪-b×10﹪</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">a×28%-b×8﹪</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">a×27﹪-b×7﹪</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">a×26﹪-b×6﹪</td></tr><br />
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<tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">C≧2</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">a×40﹪-b×30﹪</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">a×36﹪-b×24﹪</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">a×34﹪-b×21﹪</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">a×32﹪-b×18﹪</td></tr></table><br />
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<table border="0" style="width:100%;margin-top: 5px;border-bottom: 1px dotted #6699CC;"><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">備註：</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">a：土地漲價總數額<br />
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b：原[[規定地價]]或前次移轉申報現值<br />
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ｃ：漲價倍數<br />
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(按物價總指數調整後之總額）</td></tr></table></td></tr><br />
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<tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">備註：自94年2月1日起生效</td></tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">財產交易所得稅</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">核定契價×所得標準</td></tr><br />
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<tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">備註：完成登記年度之次年申報[[綜合所得稅]]時一併申報繳納</td></tr><br />
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<tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">仲介服務費</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">成交價之4%</td></tr><br />
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<tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">備註：分段式收費</td></tr><br />
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<tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">持有產權時[[應繳稅費]]<br />
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</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">[[地價稅]]</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">一般稅率：10/1000<br />
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自用住宅稅率：2/1000</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">備註：<br />
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欠繳之[[地價稅]][[房屋稅]]未繳清前不得移轉當期以交屋日為準按天數比例分攤</td></tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">[[房屋稅]]</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">住家用：房屋現值×1.2%<br />
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非住家營業用：房屋現值×3%<br />
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非住家非營業用：房屋現值×2%</td></tr><br />
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<tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">工程受益費</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">備註：欠繳之工程受益費未繳清前不得移轉(台北市自民國78年起已停徵)</td></tr><br />
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<tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">產權移轉代書費</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">[[塗銷]]登記]]<br />
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代書費<br />
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</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">每件2,000~3,000元</td></tr><br />
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<tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">備註：以一個順位為一件</td></tr><br />
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<tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">其他費用</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">水電、<br />
<br />
瓦斯管理費</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">依近期收費單據計算</td></tr><br />
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<tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">備註：以交屋日為準按天數比例分攤</td></tr><br />
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<tr><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">公共基金<br />
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公共修繕費</td><br />
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<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">備註：依契約約定</td></tr></table>[[Category:房市探討]][[Category:法規管理]]</div>
123.194.225.11