<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; tab-stops: 6.0cm;"><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;">蘋果日報【郭美瑜、詹宜軒】</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; tab-stops: 6.0cm;"><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;">北市府放寬建商囤房稅，降為取得使用執照</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;">年內未售可享</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">1.5%</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;">房屋稅率，昨天財政局又指這是議會的善意，要建商據以降價銷售出清，若無會在明年公布建商囤房資料並再提案檢討。開發商公會全聯會直指，「</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;">年的寬限期，對建商來說，只能稍微喘口氣。」</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; tab-stops: 6.0cm;"><strong><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; color: #002060;" lang="EN-US">1</span></strong><strong><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; color: #002060;">年後提案檢討</span></strong></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; tab-stops: 6.0cm;"><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;">北市府財政局長陳志銘昨說，建商減輕持有成本後應反映在售價上，並加速去化餘屋，北市府將於</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;">年後檢討適用稅率及合理銷售期，若建商減輕持有成本卻未反映在降價出清，明年此時將公布囤房資料，並將提案再修正該自治條例，檢討囤房稅率及合理銷售期。</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; tab-stops: 6.0cm;"><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;">「近來金融機構也相繼提出房貸利多方案，建商減輕賦稅後也應反映在降低售價，加速出清餘屋。」陳志銘說，定案版本緣起</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">2014</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">7</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;">日適用新的房屋標準單價，造成該時點後建商囤房稅增加，市府有統計</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">2014</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">7</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;">日以後取得使照但至今未售出、且適用此差別稅率的餘屋有</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;">千戶，將列管其銷售狀況。陳志銘說，今年起房市已逐漸回穩，若明年此時未見銷售提升或改善餘屋去化，顯見非為囤房稅所致。</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; tab-stops: 6.0cm;"><strong><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; color: #002060;">冠德指有失客觀</span></strong></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; tab-stops: 6.0cm;"><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;">冠德建設副總經理張勝安認為，每家建商、建案土地取得成本不同、加工成本也不盡相同，政府部門單就賦稅成本，來考量房價高低，難以估量、也有失客觀，「像豪宅產品銷售對象有特殊性，不是單說降價就能快速去化。」</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; tab-stops: 6.0cm;"><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;">不動產開發公會全聯會秘書長于俊明說，建商是房屋生產者，對於投下勞力、資本蓋出來的房子，卻跟投資客一樣受到重稅處罰，很不合理，「賣不掉還是要面臨全國最高的房屋稅基、與全國最高的</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">3.6%</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;">稅率，其負擔依舊很重。」</span></p> <p>&nbsp;</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; tab-stops: 6.0cm;"><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;">《台北市房屋稅徵收自治條例》</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"><br /> </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;">★郝市府時期</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"><br /> 2014</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">7</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;">月以後取得使用執照後</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;">年內未售房屋，房屋稅率</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">3.6%<br /> </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;">★柯市府時期提案修法</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"><br /> 2015</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">9</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;">月北市府提案修法，修正案為建商取得使照</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;">年內未售房屋，房屋稅率</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">2.0%<br /> </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;">★市議會一讀版本</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"><br /> 2017</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">6</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">21</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;">日市議會法規委員會一讀，修正為建商取得使照</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;">年內未售屋，房屋稅率</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">1.5%</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;">，並溯及</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">2014</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">7</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;">日後核發使照的房屋也適用</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"><br /> </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;">★市議會最終定案版本</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"><br /> 2017</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">7</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">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;">議會三讀通過市府及政黨協商版本，</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</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">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;">日取得使照</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;">年內未售屋，房屋稅率</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">1.5%</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;">。另</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">2014</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">7</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;">日後取得使照但至今未售出者，房屋稅率也適用</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">1.5%</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;">，但僅適用</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;">年房屋，</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</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">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;">日起算</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;">年內未售，也適用</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">1.5%</span></p>