{"id":87626,"date":"2023-03-16T06:12:00","date_gmt":"2023-03-15T22:12:00","guid":{"rendered":"https:\/\/farenguakao.com\/?p=87626"},"modified":"2024-05-21T15:56:07","modified_gmt":"2024-05-21T07:56:07","slug":"house-tax","status":"publish","type":"post","link":"https:\/\/farenguakao.com\/house-tax\/","title":{"rendered":"\u623f\u5c4b\u7a05\u662f\u4ec0\u9ebc\uff1f\u623f\u5c4b\u7a05\u7e73\u7d0d\u6642\u9593\u53ca\u5982\u4f55\u7bc0\u7a05\uff1f\u623f\u5c4b\u7a05\u67e5\u8a62\u8207\u8a66\u7b97\u6559\u5b78"},"content":{"rendered":"\n<p>\u65b0\u624b\u8cb7\u623f\u6642\u9664\u4e86\u8981\u6e96\u5099\u982d\u671f\u6b3e\u3001\u6bcf\u6708\u623f\u8cb8\u3001\u5730\u9ede\u9084\u6709\u623f\u50f9\u9ad8\u4f4e\u5916\uff0c\u5176\u5be6\u9084\u6709\u8a31\u591a\u9700\u8981\u7684\u652f\u51fa\u9700\u8981\u6ce8\u610f\uff0c\u5305\u542b\u4ee3\u66f8\u8cbb\u3001\u4ef2\u4ecb\u8cbb\u3001\u88dd\u6f62\u8cbb\u3001\u642c\u5bb6\u8cbb\u7b49\uff0c\u9084\u6709\u5728\u6bcf\u5e74\u4e94\u6708\u5408\u7a31\u4e0d\u52d5\u7522\u6301\u6709\u7a05\u7684\u623f\u5c4b\u7a05\u8207\u5730\u50f9\u7a05\uff0c\u90fd\u662f\u6301\u6709\u623f\u5c4b\u5f8c\u9700\u8981\u6ce8\u610f\u7684\u984d\u5916\u8ca0\u64d4\uff0c\u90a3\u623f\u5c4b\u7a05\u662f\u4ec0\u9ebc\uff1f\u9084\u6709\u90a3\u4e9b\u9700\u8981\u77e5\u9053\u7684\u4e8b\u60c5\uff1f<\/p>\n\n\n\n\n\n\n\n<div 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class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u623f\u5c4b\u7a05\u662f\u5c0d\u623f\u5c4b\u6240\u6709\u4eba\u5728\u6301\u6709\u671f\u9593\u6240\u8ab2\u5fb5\u7684\u8ca1\u7522\u7a05\u3002<\/p>\n\n\n\n<p>\u6240\u8b02\u7684\u623f\u5c4b\uff0c\u9664\u4e00\u822c\u901a\u7a31\u7684\u623f\u5c4b\u5916\uff0c\u5c1a\u5305\u542b\u5176\u4ed6\u5f62\u72c0\u7279\u6b8a\u800c\u4f9b\u4f4f\u5b85\u3001\u5de5\u4f5c\u3001\u71df\u696d\u7b49\u56fa\u5b9a\u65bc\u571f\u5730\u4e0a\u7684\u5efa\u7bc9\u7269\u5728\u5167\uff0c\u5982\u593e\u5c64\u5c4b\u53ca\u5404\u7a2e\u5f62\u72c0\u4e4b\u6563\u88dd\u5009\u5eab\u3001\u6cb9\u69fd\u53ca\u52a0\u6cb9\u4ead\u7b49\u5747\u662f\u623f\u5c4b\uff0c\u6b64\u5916\uff0c\u623f\u5c4b\u7a05\u662f\u4e0d\u4ee5\u5408\u6cd5\u70ba\u5fc5\u8981\u3002<\/p>\n\n\n\n<p>*\u5099\u8a3b\uff1a\u7121\u7167\u7ae0\u5efa\u7bc9\u623f\u5c4b\u4ea6\u4e0d\u4f8b\u5916\uff0c\u61c9\u4f9d\u5176\u4f7f\u7528\u60c5\u5f62\uff0c\u4f9d\u6cd5\u8ab2\u5fb5\u623f\u5c4b\u7a05\u3002<\/p>\n\n\n\n<h2 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class=\"wp-block-heading\">\u623f\u5c4b\u7a05\u7684\u8ab2\u7a05\u671f\u9593<\/h3>\n\n\n\n<p>\u623f\u5c4b\u7a05\u7684\u8ab2\u7a05\u671f\u9593\u7531\u524d1\u5e74\u76847\u67081\u65e5\u81f3\u7576\u5e746\u670830\u65e5\u6b62\uff0c\u6309\u6708\u8ab2\u7a05\u3002<\/p>\n\n\n\n<p>\u6301\u6709\u623f\u5c4b\u82e5\u672a\u6eff1\u5e74\uff0c\u5247\u6309\u6708\u4f9d\u6bd4\u4f8b\u8ab2\u5fb5\uff0c\u5982\u679c\u662f\u5728\u524d\u4e00\u5e74 7 \u6708\u4e4b\u524d\u5c31\u5df2\u7d93\u6301\u6709\u7684\u623f\u5b50\uff0c\u5c31\u6703\u7e73\u6eff 12 \u500b\u6708\u7684\u623f\u5c4b\u7a05\u3002<\/p>\n\n\n\n<h3 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class=\"wp-block-heading\">\u623f\u5c4b\u7a05\u61c9\u8a72\u7531\u4f55\u4eba\u7e73\u7d0d\uff1f<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uff11. \u623f\u5c4b\u6240\u6709\u4eba\uff1a\u623f\u5c4b\u7a05\u5411\u623f\u5c4b\u6240\u6709\u4eba\u5fb5\u6536\u3002<\/li>\n\n\n\n<li>\uff12. \u5178\u6b0a\u4eba\uff1a\u623f\u5c4b\u8a2d\u6709\u5178\u6b0a\u8005\uff0c\u5411\u5178\u6b0a\u4eba\u5fb5\u6536\u3002<\/li>\n\n\n\n<li>\uff13. \u5171\u6709\u4eba\uff1a\u5171\u6709\u623f\u5c4b\u5411\u5171\u6709\u4eba\u5fb5\u6536\uff0c\u7531\u5171\u6709\u4eba\u63a8\u5b9a1\u4eba\u7e73\u7d0d\uff0c\u5176\u4e0d\u70ba\u63a8\u5b9a\u8005\uff0c\u7531\u73fe\u4f4f\u4eba\u6216\u4f7f\u7528\u4eba\u4ee3\u7e73\uff0c\uff1b\u5982\u679c\u4fc2\u51fa\u79df\u623f\u5c4b\uff0c\u7531\u627f\u79df\u4eba\u8ca0\u8cac\u4ee3\u7e73\uff0c\u62b5\u6263\u623f\u79df\u3002\u3002<\/li>\n\n\n\n<li>\uff14. \u53d7\u8a17\u4eba\uff1a\u623f\u5c4b\u70ba\u4fe1\u8a17\u8ca1\u7522\u8005\uff0c\u65bc\u4fe1\u8a17\u95dc\u4fc2\u5b58\u7e8c\u4e2d\uff0c\u4ee5\u53d7\u8a17\u4eba\u70ba\u623f\u5c4b\u7a05\u4e4b\u7d0d\u7a05\u7fa9\u52d9\u4eba\uff0c\u53d7\u8a17\u4eba\u70ba2 \u4eba\u4ee5\u4e0a\u8005\uff0c\u6e96\u7528\u6709\u95dc\u5171\u6709\u623f\u5c4b\u4e4b\u898f\u5b9a\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%88%BF%E5%B1%8B%E7%A8%85%E5%A6%82%E4%BD%95%E8%A8%88%E7%AE%97%EF%BC%9F\"><\/span>\u623f\u5c4b\u7a05\u5982\u4f55\u8a08\u7b97\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u623f\u5c4b\u7a05\uff1d\u623f\u5c4b\u8ab2\u7a05\u73fe\u503c \u00d7 \u623f\u5c4b\u7a05\u7a05\u7387<\/li>\n\n\n\n<li>\u623f\u5c4b\u8ab2\u7a05\u73fe\u503c = \u6838\u5b9a\u55ae\u50f9 \u00d7 \u9762\u7a4d \u00d7\uff081 &#8211; \u6298\u820a\u7387 \u00d7 \u6298\u820a\u5e74\u6578\uff09\u00d7 \u8def\u6bb5\u7387<\/li>\n\n\n\n<li>\u6838\u5b9a\u55ae\u50f9 = \u6a19\u6e96\u55ae\u50f9 \u00d7\uff081 \u00b1 \u5404\u52a0\u6e1b\u9805\u4e4b\u52a0\u6e1b\u7387\uff09\u00b1 \u6a13\u5c64\u9ad8\u5ea6\u4e4b\u8d85\u9ad8\u6216\u504f\u4f4e\u50f9<\/li>\n<\/ul>\n\n\n\n<p>\u623f\u5c4b\u8ab2\u7a05\u73fe\u503c\u4e26\u975e\u623f\u5c4b\u6642\u50f9\u6216\u8cfc\u5165\u6642\u50f9\u683c\uff0c\u662f\u7576\u5730\u653f\u5e9c\u5c0d\u65bc\u623f\u5c4b\u672c\u8eab\u7684\u8a55\u5b9a\u73fe\u503c\uff0c\u5176\u4e2d\u4e0d\u5305\u542b\u571f\u5730\uff0c\u6240\u4ee5\u6703\u6bd4\u6642\u50f9\u6216\u8cfc\u5165\u6642\u50f9\u683c\u66f4\u4f4e\u3002<\/p>\n\n\n\n<p>\u623f\u5c4b\u8a55\u5b9a\u73fe\u503c\u6bcf\u4e09\u5e74\u6703\u8abf\u6574\u4e00\u6b21\uff0c\u623f\u5c4b\u7684\u9762\u7a4d\u3001\u5730\u6bb5\u3001\u5c4b\u9f61\u3001\u6a13\u5c64\u3001\u5efa\u6750\u90fd\u6703\u5f71\u97ff\u8a55\u5b9a\u73fe\u503c\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u623f\u5c4b\u7a05\u7a05\u7387\u662f\u591a\u5c11\uff1f<\/h3>\n\n\n\n<p>\u4e2d\u592e\u653f\u5e9c\u6709\u6cd5\u5b9a\u7684\u623f\u5c4b\u7a05\u7a05\u7387\uff0c\u4f46\u623f\u5c4b\u7a05\u5c6c\u65bc\u5730\u65b9\u7a05\uff0c\u6240\u4ee5\u5be6\u969b\u623f\u5c4b\u7a05\u5fb5\u6536\u7387\u6703\u7531\u5404\u7e23\u5e02\u653f\u5e9c\u898f\u5b9a\u3002\u90a3\u623f\u5c4b\u7a05\u7a05\u7387\u6703\u4f9d\u7167\u4f4f\u5bb6\u7528\u3001\u975e\u4f4f\u5bb6\u7528\u7b49\u4e0d\u540c\u7528\u9014\u800c\u6709\u4e0d\u540c\u7684\u7a05\u7387\uff0c\u5982\u679c\u55ae\u7d14\u623f\u5c4b\u70ba\u4f4f\u5bb6\u4e14\u81ea\u4f4f\uff0c\u81ea\u7528\u4f4f\u5b85\u7a05\u7387\u662f\u6700\u4f4e\u7684 1.2%\uff0c\u71df\u696d\u7528\u7684\u623f\u5c4b\u7a05\u7387\u6700\u9ad8\u6703\u9054\u52303%~5%\uff0c\u90a3\u9ebc\u5c31\u8981\u770b\u623f\u5c4b\u6240\u5c6c\u7e23\u5e02\u7684\u7a05\u7387\u800c\u5b9a\uff0c\u53ef\u53c3\u8003\u623f\u5c4b\u7a05\u6cd5\u5b9a\u7a05\u7387\u53ca\u5404\u5730\u65b9\u653f\u5e9c\u5fb5\u6536\u7387\u8868\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>\u623f\u5c4b\u7a05\u7a05\u7387<\/td><td>\u4f4f\u5bb6<\/td><td>\u4f4f\u5bb6<\/td><td>\u975e\u4f4f\u5bb6<\/td><td>\u975e\u4f4f\u5bb6<\/td><td>\u975e\u4f4f\u5bb6<\/td><\/tr><tr><td>\u81ea\u4f4f\u3001\u516c\u76ca\u51fa\u79df<\/td><td>\u81ea\u4f4f\u4f7f\u7528 <\/td><td>\u975e\u81ea\u4f4f<\/td><td>\u71df\u696d<\/td><td>\u79c1\u4eba\u91ab\u9662\u3001\u8a3a\u6240\u6216\u81ea\u7531\u8077\u696d\u4e8b\u52d9\u6240<\/td><td>\u4eba\u6c11\u5718\u9ad4\u7b49\u975e\u71df\u696d\u7528<\/td><\/tr><tr><td>\u6cd5\u5b9a\u7a05\u7387\u6700\u4f4e<\/td><td>1.20%   <\/td><td>1.50%<\/td><td>3%<\/td><td>3%<\/td><td>1.50%<\/td><\/tr><tr><td>\u6cd5\u5b9a\u7a05\u7387\u6700\u9ad8<\/td><td>1.20%    <\/td><td>3.60%<\/td><td>5%<\/td><td>5%<\/td><td>2.50%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u53f0\u7063\u5404\u7e23\u5e02\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/tpctax.gov.taipei\/News_Content.aspx?n=428605627B9B4FCE&amp;s=2DD4F664E1963472\" target=\"_blank\" rel=\"noreferrer noopener\">\u53f0\u5317\u5e02\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97 <\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/einvdonate.tax.ntpc.gov.tw\/taxTrial\/housetax.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u65b0\u5317\u5e02\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.tytax.gov.tw\/core\/calc\/index.php\" target=\"_blank\" rel=\"noreferrer noopener\">\u6843\u5712\u5e02\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ww2.tax.taichung.gov.tw\/rwd\/tax_trial\/house.aspx?path=369\" target=\"_blank\" rel=\"noreferrer noopener\">\u53f0\u4e2d\u5e02\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.tttb.gov.tw\/DefPage\/MyChilds.aspx?MenuID=BF8DBEB8A79D110E\" target=\"_blank\" rel=\"noreferrer noopener\">\u53f0\u6771\u7e23\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.tntb.gov.tw\/core\/service\/housetax.php?lmenuid=61&amp;smenuid=149\" target=\"_blank\" rel=\"noreferrer noopener\">\u53f0\u5357\u5e02\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/tytax.tycg.gov.tw\/home.jsp?id=352&amp;parentpath=0,55,344\" target=\"_blank\" rel=\"noreferrer noopener\">\u6843\u5712\u5e02\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.hcct.gov.tw\/ch\/home.jsp?id=265&amp;parentpath=0,8\" target=\"_blank\" rel=\"noreferrer noopener\">\u65b0\u7af9\u5e02\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.kctax.gov.tw\/DefPage\/MyChilds.aspx?MenuID=76\" target=\"_blank\" rel=\"noreferrer noopener\">\u9ad8\u96c4\u5e02\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.kltb.gov.tw\/tw\/kltb1\/292.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u57fa\u9686\u5e02\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.chutax.gov.tw\/cl.aspx?n=38\" target=\"_blank\" rel=\"noreferrer noopener\">\u65b0\u7af9\u7e23\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.citax.gov.tw\/TaxCalculation\/HouseTax\" target=\"_blank\" rel=\"noreferrer noopener\">\u5609\u7fa9\u5e02\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.hltb.gov.tw\/HomeTaxCt.aspx?n=844\" target=\"_blank\" rel=\"noreferrer noopener\">\u82b1\u84ee\u7e23\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.yltb.gov.tw\/cl.aspx?n=6905\" target=\"_blank\" rel=\"noreferrer noopener\">\u96f2\u6797\u7e23\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.pttb.gov.tw\/tw\/main\/MenuItem.aspx?menuid=454D6ACFEE5A8BC0\" target=\"_blank\" rel=\"noreferrer noopener\">\u5c4f\u6771\u7e23\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mlftax.gov.tw\/HouseTax.aspx?n=71&amp;sms=9064\" target=\"_blank\" rel=\"noreferrer noopener\">\u82d7\u6817\u7e23\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.nttb.gov.tw\/DefPage\/index.aspx?MenuID=D8CE85956A7D2064\" target=\"_blank\" rel=\"noreferrer noopener\">\u5357\u6295\u7e23\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.iltb.gov.tw\/tw\/main\/MenuItem.aspx?menuid=0KthGcjGF9o!2x\" target=\"_blank\" rel=\"noreferrer noopener\">\u5b9c\u862d\u7e23\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.changtax.gov.tw\/FileUploadListC003300.aspx?Cond=2c72cdb2-3a4d-44d4-838c-7ddd77687d70&amp;appname=FileUploadCategory3305\" target=\"_blank\" rel=\"noreferrer noopener\">\u5f70\u5316\u7e23\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.phtax.gov.tw\/home.jsp?id=107\" target=\"_blank\" rel=\"noreferrer noopener\">\u6f8e\u6e56\u7e23\u623f\u5c4b\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%87%AA%E7%94%A8%E4%BD%8F%E5%AE%85%E7%9A%84%E5%AE%9A%E7%BE%A9%E7%82%BA%E4%BD%95%EF%BC%9F\"><\/span>\u81ea\u7528\u4f4f\u5b85\u7684\u5b9a\u7fa9\u70ba\u4f55\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u81ea\u7528\u4f4f\u5b85\u7684\u7a05\u7387\u53ea\u67091.2%\u662f\u6700\u4f4e\u7684\uff0c\u5c24\u5176\u81ea\u7528\u548c\u975e\u81ea\u7528\u7684\u4f4f\u5bb6\u623f\u5c4b\u7a05\u7387\u7d1a\u8ddd\u662f\u6709\u4e00\u6bb5\u843d\u5dee\uff0c\u90a3\u81ea\u7528\u4f4f\u5b85\u7684\u898f\u7bc4\u8207\u689d\u4ef6\u6709\u90a3\u4e9b?\u53ea\u8981\u78ba\u8a8d\u4e09\u9ede\uff0c\u5c31\u7b26\u5408\u81ea\u7528\u4f4f\u5b85\u7684\u689d\u4ef6<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u623f\u5c4b\u7121\u51fa\u79df\u6216\u71df\u696d\u4f7f\u7528<\/li>\n\n\n\n<li>\u53ea\u63d0\u4f9b\u672c\u4eba\u3001\u914d\u5076\u6216\u76f4\u7cfb\u89aa\u5c6c\u5be6\u969b\u5c45\u4f4f\u4f7f\u7528<\/li>\n\n\n\n<li>\u672c\u4eba\u3001\u914d\u5076\u53ca\u672a\u6210\u5e74\u5b50\u5973\u5168\u570b\u5408\u8a08 3 \u6236\u4ee5\u5167<\/li>\n<\/ol>\n\n\n\n<p>\u5982\u623f\u5c4b\u4e0d\u7b26\u5408\u4e0a\u8ff0\u81ea\u4f4f\u623f\u5c4b\u689d\u4ef6\uff0c\u5c31\u662f\u5c6c\u65bc\u5176\u4ed6\u4f4f\u5bb6\u7528\u623f\u5c4b\uff0c\u623f\u5c4b\u7a05\u7387\u5c31\u4e0d\u6703\u662f 1.2%\u56c9\uff01<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5982\u4f55\u7533\u8acb\u5730\u50f9\u7a05\u4f7f\u7528\u81ea\u7528\u4f4f\u5b85\u7528\u5730\u7a05\u7387\uff1f<\/h3>\n\n\n\n<p>\u8cb7\u8ce3\u623f\u5c4b\u5b8c\u6210\u8f49\u79fb\u5f8c\uff0c\u53ef\u4ee5\u53bb\u6aa2\u67e5\u76ee\u524d\u623f\u5c4b\u662f\u8a2d\u5b9a\u90a3\u7a2e\u4f7f\u7528\u76ee\u7684\uff0c\u5982\u679c\u662f\u71df\u696d\u7528\u9014\u53ef\u80fd\u662f3%\u8d77\u8df3\uff0c\u6240\u4ee5\u9700\u8981\u53bb\u7533\u8acb\u8b8a\u66f4\uff0c\u4e0d\u7136\u53ef\u662f\u6703\u591a\u7e73\u5f88\u591a\u623f\u5c4b\u7a05\u7684\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7533\u8acb\u81ea\u7528\u4f4f\u5b85\u7528\u5730\u7a05\u7387\u7684\u6642\u9593<\/h3>\n\n\n\n<p>\u5982\u679c\u60f3\u8981\u66f4\u6539\u623f\u5c4b\u4f7f\u7528\u60c5\u5f62\u8b8a\u66f4\uff0c\u65bc\u6bcf\u5e74\u5730\u50f9\u7a05\u958b\u5fb540\u65e5\u524d(\u53739\u670822\u65e5\u524d)\u63d0\u51fa\u7533\u8acb\uff0c\u903e\u671f\u7533\u8acb\u8005\uff0c\u81ea\u7533\u8acb\u4e4b\u6b21\u5e74\u958b\u59cb\u9069\u7528\u3002<\/p>\n\n\n\n<p>\u53e6\u5916\u5982\u679c\u5728\u6bcf\u6708 15 \u65e5\u4ee5\u524d\u7533\u8acb\u4f7f\u7528\u8b8a\u66f4\uff0c\u7a05\u7387\u5c31\u6703\u7576\u6708\u751f\u6548\uff0c\u5982\u679c\u70ba\u6bcf\u6708 16 \u65e5\u4ee5\u5f8c\u7533\u8acb\uff0c\u7a05\u7387\u5247\u662f\u6b21\u6708\u751f\u6548\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7533\u8acb\u81ea\u7528\u4f4f\u5b85\u7528\u5730\u7a05\u7387\u8981\u6e96\u5099\u7684\u6587\u4ef6\uff1f<\/h3>\n\n\n\n<p>\u53ef\u4ee5\u6e96\u5099\u4ee5\u4e0b\u8cc7\u6599\u6383\u63cf\u6210\u96fb\u5b50\u6a94\u4e0a\u50b3\uff0c\u5230<a href=\"https:\/\/www.etax.nat.gov.tw\/etwmain\/etw109w\/cases\/services\/OLF013008\/0\" target=\"_blank\" rel=\"noreferrer noopener\">\u8ca1\u653f\u90e8\u7db2\u7ad9\u7533\u8acb<\/a>\uff0c\u7d040 \u500b\u5de5\u4f5c\u5929\u5c31\u53ef\u4ee5\u7533\u8acb\u5b8c\u6210\uff0c\u8a18\u5f97\u8981\u4ee5\u623f\u5c4b\u7a05\u7d0d\u7a05\u7fa9\u52d9\u4eba\u4f5c\u70ba\u7533\u5831\u4eba\u5594\uff01<\/p>\n\n\n\n<p>\u9700\u8981\u6587\u4ef6<\/p>\n\n\n\n<p><strong>1.\u81ea\u7528\u4f4f\u5b85\u7528\u5730\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>(1)\u5916\u50d1\uff1a\u9644\u5916\u50d1\u5c45\u7559\u8b49\u660e\u6587\u4ef6\u5f71\u672c\u3002<\/li>\n\n\n\n<li>(2)\u672a\u6838\u767c\u4f7f\u7528\u57f7\u7167\u4e4b\u672a\u8fa6\u5efa\u7269\u6240\u6709\u6b0a\u7b2c\u4e00\u6b21\u767b\u8a18\u623f\u5c4b\uff1a\u5efa\u7269\u52d8\u6e2c\u6210\u679c\u8868\u5f71\u672c\uff1b77\u5e744\u670829\u65e5\u4ee5\u524d\u5efa\u9020\u5b8c\u6210\u8005\u6aa2\u9644\u623f\u5c4b\u57fa\u5730\u5750\u843d\u7533\u660e\u66f8\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>2.\u570b\u6c11\u4f4f\u5b85\u7528\u5730\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>(1)\u653f\u5e9c\u76f4\u63a5\u8208\u5efa\u8005<\/li>\n\n\n\n<li>(2)\u8cb8\u6b3e\u4eba\u6c11\u81ea\u5efa\u6216\u734e\u52f5\u6295\u8cc7\u8208\u5efa\u8005\uff1a\u4e3b\u7ba1\u6a5f\u95dc\u6838\u51c6\u4e4b\u8b49\u660e\u6587\u4ef6\u5f71\u672c\u3002<\/li>\n\n\n\n<li>3.\u4f01\u696d\u6216\u516c\u71df\u4e8b\u696d\u8208\u5efa\u4e4b\u52de\u5de5\u5bbf\u820d\u7528\u5730\uff1a\u52de\u5de5\u884c\u653f\u4e3b\u7ba1\u6a5f\u95dc\u4e4b\u8b49\u660e\u6587\u4ef6\u5f71\u672c\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%88%BF%E5%B1%8B%E7%A8%85Q_A\"><\/span>\u623f\u5c4b\u7a05Q&amp;A<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-15\"><strong class=\"schema-faq-question\">\u623f\u5c4b\u7a05\u6bcf\u5e74\u4f55\u6642\u7e73\u4ea4\uff1f<\/strong> <p class=\"schema-faq-answer\">\u623f\u5c4b\u7a05\u6bcf\u5e745\u6708\u958b\u5fb5\u4e00\u6b21\uff0c\u7e73\u7d0d\u671f\u9593\u70ba5\u67081\u65e5\u81f35\u670831\u65e5\uff0c\u7e73\u7d0d\u671f\u9593\u70ba 1 \u500b\u6708\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-75\"><strong class=\"schema-faq-question\">\u623f\u5c4b\u7a05\u903e\u671f\u7e73\u7d0d\u6703\u600e\u6a23\uff1f<\/strong> <p class=\"schema-faq-answer\">\u904e\u4e86\u6c92\u6709\u7e73\u7d0d\u623f\u5c4b\u7a05\uff0c\u6bcf\u4e09\u5929\u5c31\u6703\u6309\u61c9\u7d0d\u7a05\u984d\u52a0\u5fb51\uff05\u6eef\u7d0d\u91d1\uff0c\u6700\u9ad8\u53ef\u52a0\u5fb5\u81f310%\u4e5f\u5c31\u904e\u4e86\u516d\u6708\u9084\u6c92\u6709\u7e73\u7d0d\uff0c\u5c31\u6703\u7531\u7a05\u52d9\u5c40\u6703\u79fb\u9001\u5f37\u5236\u57f7\u884c\u3002<\/p> <\/div> <\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-\u5982\u679c\u6709\u8cc7\u91d1\u9700\u6c42-\u53ef\u4ee5\u53c3\u8003\u623f\u5c4b\u8cb8\u6b3e\u7279\u8272\"><span class=\"ez-toc-section\" id=\"%E5%A6%82%E6%9E%9C%E6%9C%89%E8%B3%87%E9%87%91%E9%9C%80%E6%B1%82%EF%BC%8C%E5%8F%AF%E4%BB%A5%E5%8F%83%E8%80%83%E6%88%BF%E5%B1%8B%E8%B2%B8%E6%AC%BE%E7%89%B9%E8%89%B2\"><\/span>\u5982\u679c\u6709\u8cc7\u91d1\u9700\u6c42\uff0c\u53ef\u4ee5\u53c3\u8003\u623f\u5c4b\u8cb8\u6b3e\u7279\u8272<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>\u9805\u76ee<\/td><td>\u623f\u5c4b\u8cb8\u6b3e\/\u8cfc\u5c4b\u8cb8\u6b3e<\/td><\/tr><tr><td>\u8cb8\u6b3e\u689d\u4ef6<\/td><td>1.\u5e74\u6eff18\u81f365\u6b72\u4e4b\u570b\u6c11<br>2.\u623f\u5b50\u576a\u657815\u576a\u4ee5\u4e0a\uff08\u5317\u5e0212\u576a\u4ee5\u4e0a\uff09<br>3.\u4e09\u5e74\u5167\u7121\u62d2\u7d55\u5f80\u4f86\u3001\u5446\u5e33\u3001\u903e\u50ac\u6216\u534a\u5e74\u5167\u6709\u5f37\u5236\u505c\u5361\u8005\uff1b<br>\u4f46\u82e5\u5df2\u6e05\u511f\u8005\u5247\u8996\u500b\u4eba\u60c5\u6cc1\u8fa6\u7406\u3002<\/td><\/tr><tr><td>\u8cb8\u6b3e\u984d\u5ea6<\/td><td>\u8cb8\u6b3e\u91d1\u984d\u8996\u623f\u5c4b\u5e02\u503c\u4f30\u50f9\u800c\u5b9a\u3002<br>\u4e00\u822c\u53ef\u8cb88\u6210\u5de6\u53f3<\/td><\/tr><tr><td>\u8cb8\u6b3e\u5e74\u9650<\/td><td>1-40\u5e74 \u672c\u5229\u6524\u9084\u578b\uff1a\u6700\u957740\u5e74\uff0c<br>\u63d0\u4f9b\u6700\u95773\u5e74\u7684\u7e73\u606f\u5bec\u9650\u671f(\u4f9d\u500b\u4eba\u60c5\u6cc1\u800c\u5b9a) \uff0c<br>\u5bec\u9650\u671f\u5167\u53ea\u9084\u5229\u606f\u4e0d\u7528\u6524\u9084\u672c\u91d1\uff0c\u8b93\u60a8\u9084\u6b3e\u66f4\u8f15\u9b06\u3002<\/td><\/tr><tr><td>\u8cb8\u6b3e\u5229\u7387<\/td><td>1.8%~2.5%&nbsp;&nbsp;(\u672c\u8cb8\u6b3e\u5229\u7387\u9700\u8996\u501f\u6b3e\u4eba\u76f8\u95dc\u689d\u4ef6\u800c\u6709\u4e0d\u540c )\u3002<\/td><\/tr><tr><td>\u6aa2\u9644\u6587\u4ef6<\/td><td>\u96d9\u8b49\u4ef6(\u8eab\u4efd\u8b49+\u5065\u4fdd\u5361\u6216\u99d5\u7167)<br>\u6536\u5165\u8b49\u660e<br>\u5728\u8077\u8b49\u660e<br>\u6236\u7c4d\u8b04\u672c<br>\u571f\u5730\u5efa\u7269\u6240\u6709\u6b0a\u72c0<br>\u5982\u679c\u662f\u8981\u8f49\u8cb8\u9700\u63d0\u4f9b\u623f\u8cb8\u6700\u8fd1\u4e00\u5e74\u7e73\u6b3e\u660e\u7d30<br>\uff08\u5b58\u647a\u5c01\u9762\u53ca\u5167\u9801\u8a18\u9304\u6216\u7e73\u6b3e\u6536\u64da\u6216\u9280\u884c\u5c0d\u5e33\u55ae\uff09<\/td><\/tr><tr><td>\u5c0d\u4fdd\u6240\u9700\u6587\u4ef6<\/td><td>\u623f\u8cb8\u5408\u7d04\u66f8\uff0c\u88e1\u9762\u6703\u8f09\u660e\u8cb8\u6b3e\u91d1\u984d\u3001\u5730\u5740\u3001\u623f\u8cb8\u5229\u7387\u8207\u5e74\u671f<br>\u62b5\u62bc\u6b0a\u8a2d\u5b9a\u540c\u610f\u66f8<br>\u64a5\u6b3e\u59d4\u8a17\u66f8<br>\u571f\u5730\u3001\u5efa\u7bc9\u6539\u826f\u7269\u62b5\u62bc\u6b0a\u8a2d\u5b9a\u5951\u7d04\u66f8<br>\u91d1\u878d\u6263\u6b3e\u59d4\u8a17\u66f8<br>\u706b\u96aa\u5730\u9707\u96aa\u8cfc\u8cb7<\/td><\/tr><tr><td>\u76f8\u95dc\u4e8b\u9805<\/td><td>\u4e09\u5e74\u5167\u6709\u62d2\u7d55\u5f80\u4f86\u3001\u5446\u5e33\u3001\u903e\u50ac\u6216<br>\u534a\u5e74\u5167\u6709\u5f37\u5236\u505c\u5361\u8005\u7121\u6cd5\u7533\u8acb\uff1b<br>\u4f46\u82e5\u5df2\u6e05\u511f\u8005\u5247\u8996\u500b\u4eba\u60c5\u6cc1\u8fa6\u7406\u3002<br>*\u4ee5\u4e0a\u63a8\u85a6\u4e4b\u9280\u884c\u6838\u767c\u91d1\u984d\u8207\u5229\u7387\u4f9d\u500b\u4eba\u689d\u4ef6\u6709\u6240\u4e0d\u540c<br><strong>\u203b\u9280\u884c\u4fdd\u7559\u6838\u8cb8\u8207\u5426\u4e4b\u6b0a\u5229<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-\u8fa6\u7406\u623f\u8cb8\u9700\u8981\u6e96\u5099\u4ec0\u9ebc\u8cc7\u6599\">\u8fa6\u7406\u623f\u8cb8\u9700\u8981\u6e96\u5099\u4ec0\u9ebc\u8cc7\u6599?<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u96d9\u8b49\u4ef6:\u8eab\u4efd\u8b49\/\u5065\u4fdd\u5361<\/li>\n\n\n\n<li>\u6536\u5165\u8b49\u660e(\u85aa\u8f49\u5b58\u647a\u8fd16\u500b\u6708\u7684\u51fa\u5165\u660e\u7d30\u53ca\u5c01\u9762)<\/li>\n\n\n\n<li>\u5728\u8077\u8b49\u660e\u6216\u662f\u52de\u4fdd\u7570\u52d5\u660e\u7d30<\/li>\n\n\n\n<li>\u6236\u7c4d\u8b04\u672c<\/li>\n\n\n\n<li>\u571f\u5730\u5efa\u7269\u6240\u6709\u6b0a\u72c0<\/li>\n\n\n\n<li>\u623f\u8cb8\u6700\u8fd1\u4e00\u5e74\u7e73\u6b3e\u660e\u7d30\uff08\u5b58\u647a\u5c01\u9762\u53ca\u5167\u9801\u8a18\u9304\u6216\u7e73\u6b3e\u6536\u64da\u6216\u9280\u884c\u5c0d\u5e33\u55ae\uff09<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-\u8fa6\u7406\u623f\u8cb8\u76847\u500b\u6b65\u9a5f\">\u8fa6\u7406\u623f\u8cb8\u76847\u500b\u6b65\u9a5f:<\/h3>\n\n\n\n<ol 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6 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