<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;"><span style="font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">蘋果日報【黃敬涵】</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;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">做為包租公或包租婆的你，今年可是要對稅負更上心，專家指出，新版「房屋租賃定型化契約應記載及不得記載事項」已於今年</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">1</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">月</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">1</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">日實施，裡面多條內容如不可阻止讓房客設籍等，都對政府查稅更有幫助，若被抓逃漏稅，將罰款扣繳金</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">1~3</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">倍。</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;"><strong><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #002060; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">房客享免稅額</span></strong><strong><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #002060; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">12</span></strong><strong><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #002060; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">萬</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;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">房東要繳交的稅賦，首先為持有稅的房屋稅及地價稅，律師蔡志雄指出，房屋稅若非自住，持有</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">2</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">戶以下，每戶稅率為</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">2.4%</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">，</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">3</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">戶以上則每戶按</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">3.6%</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">稅率課徵，但出租為人民團體非營業用者，稅率可降為</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">2%</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">，地價稅非自用稅率則是千分之</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">10</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">。</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;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">另筆稅負則是租賃所得，蔡志雄表示，包租公及包租婆可藉由標準扣除</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">43%</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">成本，或列舉細項成本來替自己減稅，以標準扣除</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">43%</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">成本舉例來說，每月</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">2</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">萬元租金乘以</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">12</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">個月，全年租賃收入有</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">24</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">萬元，扣除</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">43%</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">必要費用後，等於以</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">13</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">萬</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">6800</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">元去申報即可。</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;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">新版租賃定型化契約已實施，包含房客可將戶籍遷入租屋處、可申報租金以扣繳綜合所得稅等，房客</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">1</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">年有</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">12</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">萬元的免稅額，蔡志雄指出，新版租賃定型化契約實施後，政府查稅更加容易，若未依法繳納，根據所得稅法</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">88</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">條，會被處以扣繳金額</span><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;" lang="EN-US">1~3</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #4b4f56; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">倍。</span></p>