<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;">中央社【邱柏勝】</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;">地價稅</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">11</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">月開徵，財政部表示，符合地價稅特別稅率的納稅義務人，應於</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;">月</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;">日前提出申請，繳稅時才能享有優惠稅率。不過會計師提醒，無論何時移轉房產，買賣雙方都必須繳稅。</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;">地價稅於每年</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">11</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">月開徵，課稅所屬期間為每年</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;">月</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;">日至</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">12</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">月</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">31</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">日。然而根據稅法規定，地價稅的繳納，是以納稅義務基準日（</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;">月</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">31</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">日）當天土地登記簿上所記載的土地所有權人或典權人，為地價稅的納稅義務人。</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; tab-stops: 6.0cm;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">安侯建業（</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">KPMG</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">）專業組織策略長張芷解釋說，在</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;">月</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">31</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">日列名於土地登記簿上的土地所有權人，不論實際擁有土地時間的長短，就是當年全年度地價稅的納稅義務人，但這不代表</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;">月</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">31</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">日後買房的人，就可以免除當年地價稅。</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;">張芷指出，在房屋買賣實務上，買賣雙方會用持有期間找補，因此即便是</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;">月</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;">日後才買房子並移轉過戶的買家，仍無法免除當年度應繳的地價稅，「畢竟羊毛出在羊身上，建商不會幫你負擔應繳的稅」。</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;">張芷舉例，買賣雙方協議在</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;">月</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;">日過戶，由於買受人持有不動產期間為</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">4</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">個月，則出售人會跟買受人要回當年度</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">4/12</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">的地價稅。</span></p>