<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_LINK3"></a><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;">蘋果日報【顧美芬】</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;">再不辦理繼承，就要被充公了。根據內政部統計，截至</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;">年底，民眾未辦理繼承面積土地達</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1.2</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬公頃，已將近一個澎湖縣面積大小，若經列冊管理超過</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">15</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年期限，將依法標售。近</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;">年透過地政機關主動通知而補辦登記的繼承人，已多達</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">21</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬人。</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;"><strong><span style="font-size: 13.0pt; mso-bidi-font-size: 13.5pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: 微軟正黑體; mso-bidi-font-family: Helvetica; color: #002060;" lang="EN-US">1.2</span></strong><strong><span style="font-size: 13.0pt; mso-bidi-font-size: 13.5pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Helvetica; color: #002060;">萬公頃未辦理</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: 13pt; font-family: 微軟正黑體, sans-serif;">內政部統計至</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;">年底，逾期未繼承登記的土地有</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">44.9</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬筆，總面積達</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1.2</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬公頃，建物</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1.7</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬棟。光是去年一整年新增列管的土地筆數多達</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">6.5</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬筆，面積達</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2176</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">公頃，面積相當於台北市南港區。</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;">內政部地政司副司長王成機表示，以往每年約新</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;">、</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬筆逾期未辦理繼承登記土地件數，考量有些土地或建物繼承人並不知道自己有繼承權益，近</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;">年透過地籍清理實施計劃，主動通知繼承人補辦繼承登記者多達</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">21</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬人。</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;"><strong><span style="font-size: 13.0pt; mso-bidi-font-size: 13.5pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Helvetica; color: #002060;">無稅單不知繼承權</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: 13pt; font-family: 微軟正黑體, sans-serif;">「曾有民眾已過世，歷經</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">40</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年名下土地未變更。」宏道法律事務所律師蔡志揚表示，許多民眾並不知道有繼承土地的權利，他曾受理有人已過世</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">40</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年，名下留了持分不到</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;">坪的土地，許多人並不知道過世者留了土地，甚至不知道自己有繼承權，歷經</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">40</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年後衍生上百位繼承者，搞不定如何劃分</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;">坪大土地。蔡分析，也許因為早年土地繼承登記作業未確實，也未收到稅捐單位催繳稅單而衍生許多狀況。</span></p> <p><span style="text-align: justify; font-size: 13pt; font-family: 微軟正黑體, sans-serif;">蔡志揚說，通常民眾收到逾期未繳遺產稅通知，才知自己繼承了土地或建物，特別是因未辦理繼承登記，還要被罰款，若遺產課稅總額</span><span style="text-align: justify; font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">5</span><span style="text-align: justify; font-size: 13pt; font-family: 微軟正黑體, sans-serif;">千萬元的土地，依照《遺產及贈與稅法》可能要負擔</span><span style="text-align: justify; font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2</span><span style="text-align: justify; font-size: 13pt; font-family: 微軟正黑體, sans-serif;">倍應納稅額，</span><span style="text-align: justify; font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1</span><span style="text-align: justify; font-size: 13pt; font-family: 微軟正黑體, sans-serif;">千萬元罰鍰，再加上應繳稅額</span><span style="text-align: justify; font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">500</span><span style="text-align: justify; font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬元，負擔不輕。</span></p> <p style="text-align: center;"><span style="text-align: justify; font-size: 13pt; font-family: 微軟正黑體, sans-serif;"><img src="http://img.appledaily.com.tw//images/twapple/640pix/20170907/LB11/LB11_007.jpg" alt="" /></span></p>