賣房賺890萬 只要繳稅5.2萬
2017/8/27
<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;"><a name="OLE_LINK2"></a><a name="OLE_LINK1"></a><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;">聯合晚報【游智文】</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;">實價登錄上路後，不少人為節稅，以低價登錄交易價格，一般認為這是先甘後苦，新屋主一旦轉售，將面臨重稅。北市臥龍街有一案例，屋主帳面獲利</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">890</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬元，但房仲試算稅額，只要繳稅</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">5.2</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">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; tab-stops: 6.0cm;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">北市臥龍街公寓交易稅額試算資料來源／台灣房屋智庫</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">製表／游智文</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;">北市臥龍街公寓交易稅額試算資料來源／台灣房屋智庫</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">製表／游智文</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;">台灣房屋智庫資深分析師陳炳辰表示，是房子適用舊制，稅額因此這麼低，這是過去房市炒作嚴重主因。同樣獲利金額，如果用房地合一課，稅金暴增逾</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">30</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">倍，高達</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">170</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬元以上。</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: Arial, sans-serif;" lang="EN-US">2012</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年</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;">月實價登錄上路後，</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">為節省贈與稅、財產交易所得稅，或土增稅，不少人賣屋後，以遠低於市價行情登錄交易價格，再備註為親友、員工或其他特殊關係等特殊交易。</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;">以市價</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">3000</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬，公告價值</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1200</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬元房子為例，若直接贈與，扣除免稅額仍需繳交近百萬贈與稅，贈與的土增稅也不能適用自用住宅用地稅率，稅率是自用住宅的二倍到四倍，繳納人為受贈人。如以低價交易取代贈與，就可省掉贈與稅，土增稅可用自用住宅優惠稅率，因為低價交易，財產交易所得稅額也會較低。</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;">用這種方式避稅，一般認為新屋主一旦轉售，由於取得成本低，帳面獲利可觀，將面臨高額稅金。</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;">北市臥龍街揭露一筆這樣的交易，個案為五樓公寓的一樓，</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2012</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年備註二等親交易，登錄價格一坪僅</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">17.6</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬，總價</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">485</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬元，今年</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;">月屋主以市價出售，單價每坪</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">49.8</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬元，總價</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1375</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬元，帳面獲利高達</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">890</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">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; tab-stops: 6.0cm;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">陳炳辰表示，一般會以為屋主要面臨重稅，個案在房地合一上路前取得，適用舊稅制，由於公寓屋齡</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">36</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年，房屋建物價值低，房地比估算僅</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;">，扣除土增稅，推估只需繳交稅額</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">5.2</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">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; tab-stops: 6.0cm;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">陳炳辰說，獲利近</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">900</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬，只要繳稅</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;">萬多，稅率不到千分之六，是過去房市炒房嚴重主因。如果這筆交易適用房地合一稅，近年土地公告現值走降，暫不計算土地漲價總數額，以獲利</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">890</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬，課</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">20%</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">房地合一稅來算，屋主將付出</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">178</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬的稅額。</span></p>
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<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;">陳炳辰表示，</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2015</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年底房地合一稅上路前，房市掀起一波搶搭輕稅列車交易潮，不少人以備註特殊交易低價登錄，實際試算，這些人確實省很多，但</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;">年房地合一上路後才操作特殊交易避稅的人，未來出售，稅額恐怕就得加倍奉還。</span></p>
<p class="MsoNormal" style="margin-top: 9pt; line-height: 23pt; text-align: center;"><img src="https://pgw.udn.com.tw/gw/photo.php?u=https://uc.udn.com.tw/photo/2017/08/27/6/3923308.jpg&x=0&y=0&sw=0&sh=0&sl=W&fw=1050&exp=3600&exp=3600" alt="北市臥龍街公寓交易稅額試算資料來源／台灣房屋智庫 製表／游智文" /></p>
