<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;">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; tab-stops: 6.0cm;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">財政部公布</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2016</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年房屋稅統計通報，稅額在</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">4,000</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">元以下的戶數，較</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">3</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年前成長</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">0.9</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">％，但稅額為百萬以上的戶數，增幅達</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">32.3</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">％，顯示各地方政府陸續調高房屋標準單價後，影響到的大多是原本就坐擁高價房產的少數族群。</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: 13pt; font-family: 微軟正黑體, sans-serif;">據統計，</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2016</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年房屋稅稅籍為</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1,015</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬戶，近年每年增加近</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">10</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬戶，實徵淨額</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">730</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">億元、年增</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">3,8</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">％，六都為主要稅收來源，占比近</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">8</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">成；稅額來源以住家用為主，約占</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">48</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">％，住家非自住用占</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">9</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">％、營業用占</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">41</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">％、非住家非營業用約</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">成。</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: 13pt; font-family: 微軟正黑體, sans-serif;">從應稅房屋稅額級距觀察，</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2016</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年房屋稅額</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">4,000</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">元以下共</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">434</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬戶，占</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">5</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">成</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">3</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">；稅額</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬元以上共</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">95</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬戶，約占</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">成；</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">10</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬以上者約</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">6</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬戶，占</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">0.74</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">％；百萬以上者</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">3,484</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">戶，占</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">0.04</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">％，其中又以台北市最多為</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1,146</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">戶、桃園市</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">429</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">戶、高雄市</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">402</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">戶、台中市</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">284</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">戶以及新北市</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">259</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">戶。</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: 13pt; font-family: 微軟正黑體, sans-serif;">而從增幅來看，稅額</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">4,000</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">元以下的戶數，自</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2013</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年以來僅成長</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">0.9</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">％，但稅額</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬以上的戶數，增幅為</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">22</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">％，</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">10</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬以上者成長</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">23.4</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">％，百萬以上者增幅則高達</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">32.3</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">％。</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: 13pt; font-family: 微軟正黑體, sans-serif;">官員表示，稅額百萬以上者成長達</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">3</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">成，有兩種可能，一是豪宅比例增多了，因房屋稅評定標準為坪數、建材與地點，若路段好、坪數大、建材又高級，房屋稅自然會繳比較多，因此新建豪宅數成長可能是原因之一。</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: 13pt; font-family: 微軟正黑體, sans-serif;">第二為房屋標準單價調漲。因房屋稅為地方重要稅收來源之一，依房屋稅條例，以房屋評定現值為稅基，乘以適用的稅率後，所得出的金額核課房屋稅。其中，稅率由地方政府於規定範圍內自行調整；房屋評定現值則以「房屋標準單價」乘以（</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1-</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">房屋折舊年數</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">x</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">折舊率），再乘以房屋面積與路段率。</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: 13pt; font-family: 微軟正黑體, sans-serif;">而地方政府每</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">3</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年應調整一次房屋標準單價，但過去多年未調整，導致房屋稅稅基過低，因此台北市政府在</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2014</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年大幅調高房屋標準單價，其餘縣市政府也陸續跟進。從統計結果來看，稅額在</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬元以下的戶數增幅不高，但稅額高的戶數卻大增，顯示調整房屋標準單價，影響到的大多為本身房屋稅就較高的少數族群，稅額低的民眾較無感。</span></p>