公告地價下修 地價稅降了嗎？
2018/3/8
<p class="MsoNormal" style="text-align: center;"><a name="OLE_LINK1"></a><span style="font-family: 微軟正黑體, sans-serif;">聯合晚報【林潔玲】</span></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">去年底各縣市下修公告地價，連帶地各縣市政府將調整累進起點地價。以新北市為例，</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">107</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年一般土地課稅地價第一級從</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">106</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年的</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">635</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬元以下，調降為</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">634.5</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬元以下，稅率為千分之</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;">。納稅義務人須留意累進起點地價稅基是否跟進調降。</span></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">地價稅稅額計算，是以各縣市土地</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">7</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">公畝的平均地價，為累進起點地價，不包括工業用地、礦業用地、農業用地及免稅土地。一般土地採累進稅率計徵地價稅，課稅地價總額未超過土地所在地縣市累進起點地價者基本稅率為</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;">‰；超過累進起點地價者，依超過倍數分成</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;">個級距稅率，累進課徵，累進稅率</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;">‰</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US"> ~55</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;"> </span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">。</span></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">各縣市規定不同，以新北市來說，近日出爐的計算方式，課稅地價級距與累進差額皆有調整。</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">106</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年原本在</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">635</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬元以下的土地，適用稅率是千分之</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;">，</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">107</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年改為</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">634.5</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬元，超過部分則進入第二級，以千分之</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;">課徵地價稅，看似稅負有增加，但因為公告地價已有調降，所以整體稅負來看仍為下降。因此，納稅義務人須留意地價稅是否真的跟著調降，要看累進起點地價是否調整。</span></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">新北市一般土地</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">107</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年地價稅累進起點地價</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">634</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">5,000</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">元，超過部分則適用第二級稅率千分之</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;">、第三級地價超過</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">3,807</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬元稅率為千分之</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">25</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">、第四級地價超過</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">6,979</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">5,000</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">元稅率為千分之</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">35</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">、第五級地價超過</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;">億</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">152</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬元稅率為千分之</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">45</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">、第六級地價超過</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;">億</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">3,334</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">5,000</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">元稅率為千分之</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">55</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">。</span></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">舉例來說，</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">107</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年地價稅累進起點地價為</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">634</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">5,000</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">元，甲地申報地價×面積等於甲地地價總額，甲地地價總額乘以稅率等於稅額。假設甲地地價總額為</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;">萬元×基本稅率千分之</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;">，稅額則為</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1,000</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">元</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">;</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">若甲地地價總額為</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">5,000</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬元×累進稅率千分之</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">25</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">，減除累進差額</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;">萬</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2,425</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">元，最終稅額為</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">83</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">7,575</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">元。</span></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">依平均地權條例，公告地價為地價稅稅基，由地方政府依規定調查估計及評議，近年因房地產交易價格大漲，</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">105</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年公告地價調漲逾三成，總額達</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">25.9</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">兆元，占一般交易價格兩成，與</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US"> 102 </span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年相當。地價稅稅收隨公告地價調整而增加，</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2017</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年實徵淨額</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">948</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">億元，為近八年新高。</span></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">觀察地價稅在六都徵起數占比超過八成，而公告地價調整年度，</span><span style="font-size: 13pt; font-family: Arial, sans-serif;"> </span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">六都稅收增幅也較其他縣市為高。依稅源區分，地價稅來源以一般用地為主，</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">106 </span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年占</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">86.3%</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">，自用住宅用地比重不到</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">7%</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">。</span></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">若以納稅義務人性別來看，六都當中僅有雙北市為女性大地主，戶數皆超過一半，新北市女性納稅義務人戶數，占新北市整體戶數為</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">51%</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">，台北市則有</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">53%</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">，桃園市為第三，其他依序為台中市、高雄市、台南市。</span></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">此外，各縣市</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;">月開始到</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;">月底將陸續進行地價稅清查作業。一般清查範圍包括特別稅率用地，例如自用住宅用地、工業用地、公共設施保留地等，也會進行農地田馥清查，例如農地是否有變更非農業用地使用蓋鐵皮屋工廠等類情況較多，或是工業用地稅率沒有申請適用千分之</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;">的稅率等。</span></p>
<p style="text-align: center;"><img style="text-align: center;" src="https://pgw.udn.com.tw/gw/photo.php?u=https://uc.udn.com.tw/photo/2018/03/08/6/4551600.jpg&x=0&y=0&sw=0&sh=0&sl=W&fw=1050&exp=3600" alt="" width="700" /></p>