https://www.uleader.com/wiki/index.php?action=history&feed=atom&title=%E5%9C%9F%E5%A2%9E%E7%A8%85%E8%A8%88%E7%AE%97%E8%AA%AA%E6%98%8E
土增稅計算說明 - 修訂歷史
2026-05-16T21:19:34Z
本 Wiki 上此頁面的修訂歷史
MediaWiki 1.35.14
https://www.uleader.com/wiki/index.php?title=%E5%9C%9F%E5%A2%9E%E7%A8%85%E8%A8%88%E7%AE%97%E8%AA%AA%E6%98%8E&diff=2550&oldid=prev
123.194.225.11 於 2009年3月30日 (一) 07:44
2009-03-30T07:44:33Z
<p></p>
<table class="diff diff-contentalign-left diff-editfont-monospace" data-mw="interface">
<col class="diff-marker" />
<col class="diff-content" />
<col class="diff-marker" />
<col class="diff-content" />
<tr class="diff-title" lang="zh-Hant-TW">
<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;">於 2009年3月30日 (一) 07:44 的修訂</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l55" >第55行：</td>
<td colspan="2" class="diff-lineno">第55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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">第一級</td></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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">第一級</td></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;"></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;"></td></tr>
<tr><td class='diff-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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">應徵稅額＝土地漲價總數額</div></td><td class='diff-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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">應徵稅額＝土地漲價總數額<ins class="diffchange diffchange-inline">'''</ins>超過原[[規定地價]]或前次移轉時申報現值（按台灣地區消費者物價總指數調整後）未達百分之一百者<ins class="diffchange diffchange-inline">'''</ins>×稅率（20%）</td></tr></div></td></tr>
<tr><td class='diff-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> </div></td><td colspan="2"> </td></tr>
<tr><td class='diff-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>超過原[[規定地價]]或前次移轉時申報現值（按台灣地區消費者物價總指數調整後）未達百分之一百者 </div></td><td colspan="2"> </td></tr>
<tr><td class='diff-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> </div></td><td colspan="2"> </td></tr>
<tr><td class='diff-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>×稅率（20%）</td></tr></div></td><td colspan="2"> </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;"></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;"></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><tr></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><tr></div></td></tr>
<tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l65" >第65行：</td>
<td colspan="2" class="diff-lineno">第61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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">第二級</td></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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">第二級</td></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;"></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;"></td></tr>
<tr><td class='diff-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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">應徵稅額＝土地漲價總數額</div></td><td class='diff-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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">應徵稅額＝土地漲價總數額<ins class="diffchange diffchange-inline">'''</ins>超過原[[規定地價]]或前次移轉時申報現值(按台灣地區消費者物價總指數調整後)在百分之一百以上未達百分之二百者<ins class="diffchange diffchange-inline">'''</ins>×<ins class="diffchange diffchange-inline">'''</ins>稅率（30%）－〔（30%－20%）×減徵率〕<ins class="diffchange diffchange-inline">'''</ins>－累近差額（按台灣地區消費者物價總指數調整後之原[[規定地價]]或前次移轉時申報現值×A）</div></td></tr>
<tr><td class='diff-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> </div></td><td colspan="2"> </td></tr>
<tr><td class='diff-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>超過原[[規定地價]]或前次移轉時申報現值(按台灣地區消費者物價總指數調整後)在百分之一百以上未達百分之二百者 </div></td><td colspan="2"> </td></tr>
<tr><td class='diff-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> </div></td><td colspan="2"> </td></tr>
<tr><td class='diff-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>×</div></td><td colspan="2"> </td></tr>
<tr><td class='diff-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> </div></td><td colspan="2"> </td></tr>
<tr><td class='diff-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>稅率（30%）－〔（30%－20%）×減徵率〕 </div></td><td colspan="2"> </td></tr>
<tr><td class='diff-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> </div></td><td colspan="2"> </td></tr>
<tr><td class='diff-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>－累近差額（按台灣地區消費者物價總指數調整後之原[[規定地價]]或前次移轉時申報現值×A）</div></td><td colspan="2"> </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;"></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;"></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>註：持有土地年限未超過20年者，無減徵，A為0.1</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>註：持有土地年限未超過20年者，無減徵，A為0.1</div></td></tr>
<tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l87" >第87行：</td>
<td colspan="2" class="diff-lineno">第75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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">第三級</td></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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">第三級</td></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;"></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;"></td></tr>
<tr><td class='diff-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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">應徵稅額＝土地漲價總數額</div></td><td class='diff-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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">應徵稅額＝土地漲價總數額<ins class="diffchange diffchange-inline">'''</ins>超過原[[規定地價]]或前次移轉時申報現值(按台灣地區消費者物價總指數調整後)在百分之二百以上者<ins class="diffchange diffchange-inline">'''</ins>×<ins class="diffchange diffchange-inline">'''</ins>稅率（40%）－〔（40%－20%）×減徵率〕<ins class="diffchange diffchange-inline">'''</ins>－累近差額（按台灣地區消費者物價總指數調整後之原[[規定地價]]或前次移轉時申報現值×B）</div></td></tr>
<tr><td class='diff-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> </div></td><td colspan="2"> </td></tr>
<tr><td class='diff-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><del class="diffchange diffchange-inline"> </del>超過原[[規定地價]]或前次移轉時申報現值(按台灣地區消費者物價總指數調整後)在百分之二百以上者 </div></td><td colspan="2"> </td></tr>
<tr><td class='diff-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> </div></td><td colspan="2"> </td></tr>
<tr><td class='diff-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>×</div></td><td colspan="2"> </td></tr>
<tr><td class='diff-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> </div></td><td colspan="2"> </td></tr>
<tr><td class='diff-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><del class="diffchange diffchange-inline"> </del>稅率（40%）－〔（40%－20%）×減徵率〕 </div></td><td colspan="2"> </td></tr>
<tr><td class='diff-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> </div></td><td colspan="2"> </td></tr>
<tr><td class='diff-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>－累近差額（按台灣地區消費者物價總指數調整後之原[[規定地價]]或前次移轉時申報現值×B）</div></td><td colspan="2"> </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;"></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;"></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>註：持有土地年限未超過20年者，無減徵，B為0.3</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>註：持有土地年限未超過20年者，無減徵，B為0.3</div></td></tr>
<tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l103" >第103行：</td>
<td colspan="2" class="diff-lineno">第83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>持有土地年限超過30年以上者，減徵率為30%，B為0.21</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>持有土地年限超過30年以上者，減徵率為30%，B為0.21</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;"></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;"></td></tr>
<tr><td class='diff-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>持有土地年限超過40年以上者，減徵率為40%，B為0.18</td></tr></table>[[Category:房市探討]][[Category:法規管理]]</div></td><td class='diff-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>持有土地年限超過40年以上者，減徵率為40%，B為0.18</td></tr></table></div></td></tr>
<tr><td colspan="2"> </td><td class='diff-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>[[Category:房市探討]]</div></td></tr>
<tr><td colspan="2"> </td><td class='diff-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>[[Category:法規管理]]</div></td></tr>
</table>
123.194.225.11
https://www.uleader.com/wiki/index.php?title=%E5%9C%9F%E5%A2%9E%E7%A8%85%E8%A8%88%E7%AE%97%E8%AA%AA%E6%98%8E&diff=2549&oldid=prev
123.194.225.11 於 2009年3月30日 (一) 07:42
2009-03-30T07:42:01Z
<p></p>
<table class="diff diff-contentalign-left diff-editfont-monospace" data-mw="interface">
<col class="diff-marker" />
<col class="diff-content" />
<col class="diff-marker" />
<col class="diff-content" />
<tr class="diff-title" lang="zh-Hant-TW">
<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;">於 2009年3月30日 (一) 07:42 的修訂</td>
</tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l57" >第57行：</td>
<td colspan="2" class="diff-lineno">第57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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">應徵稅額＝土地漲價總數額</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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">應徵稅額＝土地漲價總數額</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;"></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;"></td></tr>
<tr><td class='diff-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><del class="diffchange diffchange-inline">=== </del>超過原[[規定地價]]或前次移轉時申報現值（按台灣地區消費者物價總指數調整後）未達百分之一百者 <del class="diffchange diffchange-inline">===</del></div></td><td class='diff-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>超過原[[規定地價]]或前次移轉時申報現值（按台灣地區消費者物價總指數調整後）未達百分之一百者 </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;"></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;"></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>×稅率（20%）</td></tr></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>×稅率（20%）</td></tr></div></td></tr>
<tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l67" >第67行：</td>
<td colspan="2" class="diff-lineno">第67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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">應徵稅額＝土地漲價總數額</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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">應徵稅額＝土地漲價總數額</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;"></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;"></td></tr>
<tr><td class='diff-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><del class="diffchange diffchange-inline">=== </del>超過原[[規定地價]]或前次移轉時申報現值(按台灣地區消費者物價總指數調整後)在百分之一百以上未達百分之二百者 <del class="diffchange diffchange-inline">===</del></div></td><td class='diff-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>超過原[[規定地價]]或前次移轉時申報現值(按台灣地區消費者物價總指數調整後)在百分之一百以上未達百分之二百者 </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;"></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;"></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>×</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>×</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;"></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;"></td></tr>
<tr><td class='diff-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><del class="diffchange diffchange-inline">=== </del>稅率（30%）－〔（30%－20%）×減徵率〕 <del class="diffchange diffchange-inline">===</del></div></td><td class='diff-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>稅率（30%）－〔（30%－20%）×減徵率〕 </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;"></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;"></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>－累近差額（按台灣地區消費者物價總指數調整後之原[[規定地價]]或前次移轉時申報現值×A）</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>－累近差額（按台灣地區消費者物價總指數調整後之原[[規定地價]]或前次移轉時申報現值×A）</div></td></tr>
<tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l89" >第89行：</td>
<td colspan="2" class="diff-lineno">第89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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">應徵稅額＝土地漲價總數額</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><td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">應徵稅額＝土地漲價總數額</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;"></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;"></td></tr>
<tr><td class='diff-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><del class="diffchange diffchange-inline">=== </del>超過原[[規定地價]]或前次移轉時申報現值(按台灣地區消費者物價總指數調整後)在百分之二百以上者 <del class="diffchange diffchange-inline">===</del></div></td><td class='diff-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><ins class="diffchange diffchange-inline"> </ins>超過原[[規定地價]]或前次移轉時申報現值(按台灣地區消費者物價總指數調整後)在百分之二百以上者 </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;"></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;"></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>×</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>×</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;"></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;"></td></tr>
<tr><td class='diff-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><del class="diffchange diffchange-inline">=== </del>稅率（40%）－〔（40%－20%）×減徵率〕 <del class="diffchange diffchange-inline">===</del></div></td><td class='diff-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><ins class="diffchange diffchange-inline"> </ins>稅率（40%）－〔（40%－20%）×減徵率〕 </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;"></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;"></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>－累近差額（按台灣地區消費者物價總指數調整後之原[[規定地價]]或前次移轉時申報現值×B）</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>－累近差額（按台灣地區消費者物價總指數調整後之原[[規定地價]]或前次移轉時申報現值×B）</div></td></tr>
<tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l103" >第103行：</td>
<td colspan="2" class="diff-lineno">第103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>持有土地年限超過30年以上者，減徵率為30%，B為0.21</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>持有土地年限超過30年以上者，減徵率為30%，B為0.21</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;"></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;"></td></tr>
<tr><td class='diff-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>持有土地年限超過40年以上者，減徵率為40%，B為0.18</td></tr></table>[[Category:房市探討<del class="diffchange diffchange-inline">]][[Category:購屋常識</del>]][[Category:法規管理]]</div></td><td class='diff-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>持有土地年限超過40年以上者，減徵率為40%，B為0.18</td></tr></table>[[Category:房市探討]][[Category:法規管理]]</div></td></tr>
</table>
123.194.225.11
https://www.uleader.com/wiki/index.php?title=%E5%9C%9F%E5%A2%9E%E7%A8%85%E8%A8%88%E7%AE%97%E8%AA%AA%E6%98%8E&diff=2548&oldid=prev
123.194.225.11：新页面: 土地增值稅 去年從中油退休的張伯伯，決定把在台北住了40年以上，30.25坪（100平方公尺）的房子賣掉，好回到花蓮養老。 當初每平方公尺...
2009-03-30T07:39:33Z
<p>新页面: 土地增值稅 去年從中油退休的張伯伯，決定把在台北住了40年以上，30.25坪（100平方公尺）的房子賣掉，好回到花蓮養老。 當初每平方公尺...</p>
<p><b>新頁面</b></p><div>土地增值稅<br />
<br />
去年從中油退休的張伯伯，決定把在台北住了40年以上，30.25坪（100平方公尺）的房子賣掉，好回到花蓮養老。<br />
<br />
當初每平方公尺的[[公告現值]]為4,000元的房子，今年賣出時，[[公告現值]]上漲為每平方公尺30,000元，物價指數為200%（假設值），<br />
<br />
張伯伯正在苦惱，他應該繳多少土地增值稅？<br />
<br />
<table border="0" style="width:100%;margin-top: 5px;border-bottom: 1px dotted #6699CC;"><br />
<br />
<tr><br />
<br />
<th style="font-weight:bold;background: #F3EBDC;">1.土地漲價總額：</th></tr><br />
<br />
<tr><br />
<br />
<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">（1）土地漲價總數額＝申報現值總額－前次移轉時所申報之現值總額×台灣地區消費者物價指數－土地改良費用（工程受益費）→（30,000元×100）－（4,000元×100×200%）－0元＝2,200,000元<br />
<br />
（2）漲價倍數之計算＝土地漲價總數額÷（前次移轉時所申報之現值總額×台灣地區消費者物價指數）→2,200,000元÷（4,000元×100平方公尺×200%）＝275%（達200%以上適用第三級稅率40%）<br />
<br />
</td></tr><br />
<br />
<tr><br />
<br />
<th style="font-weight:bold;background: #F3EBDC;">2.應繳納一般土地增值稅：</th></tr><br />
<br />
<tr><br />
<br />
<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">土地漲價總數額×稅率－累進差額=應徵稅額<br />
<br />
* 2,200,000×（40%－〔（40%－20%）×40%〕－800,000×0.18=560,000</td></tr><br />
<br />
<tr><br />
<br />
<th style="font-weight:bold;background: #F3EBDC;">3.應繳納自用住宅土地增值稅：</th></tr><br />
<br />
<tr><br />
<br />
<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">若張伯伯的40年房子為自用住宅用地，則應納稅額為：<br />
<br />
* 2,200,000元×10%＝220,000元</td></tr></table><br />
<br />
土地增值稅計算公式<br />
<br />
<table border="0" style="width:100%;margin-top: 5px;border-bottom: 1px dotted #6699CC;"><br />
<br />
<tr><br />
<br />
<th style="font-weight:bold;background: #F3EBDC;">稅級別</th><br />
<br />
<th style="font-weight:bold;background: #F3EBDC;">計算公式</th></tr><br />
<br />
<tr><br />
<br />
<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">第一級</td><br />
<br />
<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">應徵稅額＝土地漲價總數額<br />
<br />
=== 超過原[[規定地價]]或前次移轉時申報現值（按台灣地區消費者物價總指數調整後）未達百分之一百者 ===<br />
<br />
×稅率（20%）</td></tr><br />
<br />
<tr><br />
<br />
<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">第二級</td><br />
<br />
<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">應徵稅額＝土地漲價總數額<br />
<br />
=== 超過原[[規定地價]]或前次移轉時申報現值(按台灣地區消費者物價總指數調整後)在百分之一百以上未達百分之二百者 ===<br />
<br />
×<br />
<br />
=== 稅率（30%）－〔（30%－20%）×減徵率〕 ===<br />
<br />
－累近差額（按台灣地區消費者物價總指數調整後之原[[規定地價]]或前次移轉時申報現值×A）<br />
<br />
註：持有土地年限未超過20年者，無減徵，A為0.1<br />
<br />
持有土地年限超過20年以上者，減徵率為20%，A為0.08<br />
<br />
持有土地年限超過30年以上者，減徵率為30%，A為0.07<br />
<br />
持有土地年限超過40年以上者，減徵率為40%，A為0.06</td></tr><br />
<br />
<tr><br />
<br />
<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">第三級</td><br />
<br />
<td valign="top" style="margin: 5px;padding: 3px;font-size:10pt;">應徵稅額＝土地漲價總數額<br />
<br />
=== 超過原[[規定地價]]或前次移轉時申報現值(按台灣地區消費者物價總指數調整後)在百分之二百以上者 ===<br />
<br />
×<br />
<br />
=== 稅率（40%）－〔（40%－20%）×減徵率〕 ===<br />
<br />
－累近差額（按台灣地區消費者物價總指數調整後之原[[規定地價]]或前次移轉時申報現值×B）<br />
<br />
註：持有土地年限未超過20年者，無減徵，B為0.3<br />
<br />
持有土地年限超過20年以上者，減徵率為20%，B為0.24<br />
<br />
持有土地年限超過30年以上者，減徵率為30%，B為0.21<br />
<br />
持有土地年限超過40年以上者，減徵率為40%，B為0.18</td></tr></table>[[Category:房市探討]][[Category:購屋常識]][[Category:法規管理]]</div>
123.194.225.11