<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="mso-bidi-font-size: 12.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">工商時報【劉懿慧】</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;">近年公告地價及房屋評定現值大漲，財政部參考近三次重新規定地價的調幅，修正「稅務違章案件減免處罰標準」，將土地稅法中短匿稅額免罰金額從</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">2.5</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;">萬提高到</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">3.5</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、房屋稅法中漏稅免罰標準自</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;">萬提高至</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">1.1</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，預計</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">8</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;">月底生效。</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;">配合去年</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">12</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;">月公布、今年年底欲實施的納稅者保護法，財政部檢視現行裁處罰鍰及金額倍數合理性，考量近年重新規定地價，及全國應稅房屋單位面積現值均有調高，因此調整土地稅法、房屋稅條例及契稅條例規定，將應處罰鍰案件的減輕或免予處罰標準調高。</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;">土地稅法第</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">54</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;">條第</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;">項第</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;">款中應處罰鍰案件，官員表示，參考</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">99</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、</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">102</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;">年及</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">105</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;">年近三次重新規定地價的調幅，將原本短匿稅額每案每年在</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">2.5</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;">萬元以下者免予處罰的標準，提高至</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">3.5</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。</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;">至於房屋稅條例第</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">16</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;">條應處罰鍰案件規定，官員指出，此規定上次核定在</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">91</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，而</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">105</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;">年較</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">91</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;">年全國應稅房屋單位面積現值，增幅達</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">7.93</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;">％，因此將所漏稅額的免罰標準，從</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;">萬元調增至</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">1.1</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;">萬元；若房屋領有使用執照或其使用情形變更，已向主管稽徵機關辦理稅籍相關登記，其所漏稅額免予處罰標準，從</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;">萬元調高到</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">5.4</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;">萬元。</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;">也因房屋評定現值增幅大，契稅條例第</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">26</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;">條中，短匿稅額得減輕處罰的標準，也從</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">6,000</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">1.2</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，更改為</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">6,000</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">1.3</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;">萬元，</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;">另外，配合</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">102</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</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;">月</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;">日財政部組織法修正施行，修正「財政部財稅資訊中心」名稱為「財政部財政資訊中心」，在此標準中相關名稱也一併修改。</span></p>