<p class="MsoNormal" style="margin-top: 9.0pt; mso-para-margin-top: .5gd; text-align: justify; text-justify: inter-ideograph; line-height: 23.0pt; mso-line-height-rule: exactly;"><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">蘋果日報【符芳碩】</span></p> <p class="MsoNormal" style="margin-top: 9.0pt; mso-para-margin-top: .5gd; text-align: justify; text-justify: inter-ideograph; line-height: 23.0pt; mso-line-height-rule: exactly;"><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">立法院內政委員會今天初審通過《租賃住宅市場發展及管理條例》草案，為鼓勵房東將房子委託包租、代管業者，未來月租金新台幣</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">6000</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">元以下免徵所得稅、</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">6000</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">元至</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">2</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">萬則以租金</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">53%</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">計算，直轄市政府、縣市政府對於應課徵的地價稅及房屋稅，也得予適當減徵。內政部次長花敬群說，這是完善居住正義的一環。</span></p> <p class="MsoNormal" style="margin-top: 9.0pt; mso-para-margin-top: .5gd; text-align: justify; text-justify: inter-ideograph; line-height: 23.0pt; mso-line-height-rule: exactly;"><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">初審條文規定，個人房東將住宅委託包租、代管業者，供居住</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">1</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">年以上者，出租期間每月租金收入不超過</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">6000</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">元部分，免納綜合所得稅；超過</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">6000</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">元至</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">2</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">萬元之必要耗損及費用，依該租金收入</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">53%</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">計算；超過</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">2</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">萬元部分，則無租稅優惠。在地價稅與房屋稅上，也給予縣市主管機關定之。租稅減免優惠實施年限為</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">5</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">年，行政院得視情況延長，並以</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">1</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">次為限。</span></p> <p class="MsoNormal" style="margin-top: 9.0pt; mso-para-margin-top: .5gd; text-align: justify; text-justify: inter-ideograph; line-height: 23.0pt; mso-line-height-rule: exactly;"><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">在罰則方面，非租賃住宅服務業而經營包租、代管業務者，處公司負責人</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">4</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">萬以上、</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">20</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">萬以下罰鍰，得按次處罰，情節重大者得勒令歇業；若租賃服務業者廣告內容與事實不符、規避或拒絕主管機關檢查業務者，處</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">1</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">萬以上</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">5</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">萬以下罰鍰，限期未改正得按次處罰。</span></p> <p class="MsoNormal" style="margin-top: 9.0pt; mso-para-margin-top: .5gd; text-align: justify; text-justify: inter-ideograph; line-height: 23.0pt; mso-line-height-rule: exactly;"><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">在承租規則上，初審條文也明定，押金不得超過</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">2</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">個月租金總額，並於契約消滅時返還。當承租人毀損住宅或設備，不為修繕或賠償、承租人遲付租金達</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">2</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">個月租額，經催告而拒繳、承租人未經出租人書面同意，將住宅轉租他人，出租人應在</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">30</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">日前以書面通知承租人，提前終止契約。出租人若為重新建築必要收回房屋時，則須在</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi;" lang="EN-US">3</span><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">個月前通知承租人。</span></p> <p class="MsoNormal" style="margin-top: 9.0pt; mso-para-margin-top: .5gd; text-align: justify; text-justify: inter-ideograph; line-height: 23.0pt; mso-line-height-rule: exactly;"><span style="font-size: 13.0pt; mso-bidi-font-size: 11.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">花敬群說，租屋體系法制化，可讓房東房客在專業系統底下得到好的服務，相信能達到房東、房客及政府的多方共贏。更重要的是，租屋市場是中間到弱勢家戶居住選擇場域，雖然政府力推社會住宅，但民間也有量能，若能專業、安定化，兩邊整合後，更是居住正義重要一環。另一方面，租賃服務業也會是未來能發揮的市場能量，預計未來十到二十年，都會是成長行業，不管是仲介、或物業管理都適合年輕人投入。</span></p>