jacky3wolf
    • Create new note
    • Create a note from template
      • Sharing URL Link copied
      • /edit
      • View mode
        • Edit mode
        • View mode
        • Book mode
        • Slide mode
        Edit mode View mode Book mode Slide mode
      • Customize slides
      • Note Permission
      • Read
        • Only me
        • Signed-in users
        • Everyone
        Only me Signed-in users Everyone
      • Write
        • Only me
        • Signed-in users
        • Everyone
        Only me Signed-in users Everyone
      • Engagement control Commenting, Suggest edit, Emoji Reply
    • Invite by email
      Invitee

      This note has no invitees

    • Publish Note

      Share your work with the world Congratulations! 🎉 Your note is out in the world Publish Note

      Your note will be visible on your profile and discoverable by anyone.
      Your note is now live.
      This note is visible on your profile and discoverable online.
      Everyone on the web can find and read all notes of this public team.
      See published notes
      Unpublish note
      Please check the box to agree to the Community Guidelines.
      View profile
    • Commenting
      Permission
      Disabled Forbidden Owners Signed-in users Everyone
    • Enable
    • Permission
      • Forbidden
      • Owners
      • Signed-in users
      • Everyone
    • Suggest edit
      Permission
      Disabled Forbidden Owners Signed-in users Everyone
    • Enable
    • Permission
      • Forbidden
      • Owners
      • Signed-in users
    • Emoji Reply
    • Enable
    • Versions and GitHub Sync
    • Note settings
    • Note Insights
    • Engagement control
    • Transfer ownership
    • Delete this note
    • Save as template
    • Insert from template
    • Import from
      • Dropbox
      • Google Drive
      • Gist
      • Clipboard
    • Export to
      • Dropbox
      • Google Drive
      • Gist
    • Download
      • Markdown
      • HTML
      • Raw HTML
Menu Note settings Versions and GitHub Sync Note Insights Sharing URL Create Help
Create Create new note Create a note from template
Menu
Options
Engagement control Transfer ownership Delete this note
Import from
Dropbox Google Drive Gist Clipboard
Export to
Dropbox Google Drive Gist
Download
Markdown HTML Raw HTML
Back
Sharing URL Link copied
/edit
View mode
  • Edit mode
  • View mode
  • Book mode
  • Slide mode
Edit mode View mode Book mode Slide mode
Customize slides
Note Permission
Read
Only me
  • Only me
  • Signed-in users
  • Everyone
Only me Signed-in users Everyone
Write
Only me
  • Only me
  • Signed-in users
  • Everyone
Only me Signed-in users Everyone
Engagement control Commenting, Suggest edit, Emoji Reply
  • Invite by email
    Invitee

    This note has no invitees

  • Publish Note

    Share your work with the world Congratulations! 🎉 Your note is out in the world Publish Note

    Your note will be visible on your profile and discoverable by anyone.
    Your note is now live.
    This note is visible on your profile and discoverable online.
    Everyone on the web can find and read all notes of this public team.
    See published notes
    Unpublish note
    Please check the box to agree to the Community Guidelines.
    View profile
    Engagement control
    Commenting
    Permission
    Disabled Forbidden Owners Signed-in users Everyone
    Enable
    Permission
    • Forbidden
    • Owners
    • Signed-in users
    • Everyone
    Suggest edit
    Permission
    Disabled Forbidden Owners Signed-in users Everyone
    Enable
    Permission
    • Forbidden
    • Owners
    • Signed-in users
    Emoji Reply
    Enable
    Import from Dropbox Google Drive Gist Clipboard
       owned this note    owned this note      
    Published Linked with GitHub
    1
    Subscribed
    • Any changes
      Be notified of any changes
    • Mention me
      Be notified of mention me
    • Unsubscribe
    Subscribe
    # 地價稅 ### 納稅義務人 - 土地所有權人 - 公同共有管理機關或管理人 - 典權人 - 承領人 - 耕作權人 - 受託人 - 代繳人(主管機關指定由土地使用人繳納) - 納稅義務人行蹤不行 - 權屬不明 - 無人管理 - 土地所有權人申請由佔有人代繳 --- ### 課稅範圍 - 已規定地價之土地 --- ### 課稅內容 #### 課徵期間 - 開徵日 - 11/1 - 課徵期間 - 1/1-12/31 #### 地價分類 - 公告地價 - 地價評議委員會依最近1年內之土地買賣價格,每2年規定1次 - 申報地價 - 公告地價期間,土地所有權人申報地價,不得超過特定範圍 - 超過公告地價120%,以公告地價120%為申報地價 - 未滿公告地價80%,以公告地價80%為申報地價 - 未於公告地價期間申報地價,以公告地價之80%為申報地價 - 已規定地價者,應按申報地價徵收地價稅 #### 稅基 - 所有權人在每一縣市之土地地價總額課徵 - 已規定地價者,應按申報地價徵收地價稅 - 信託土地:以受託人為納稅義務人 - 前項土地應與委託人在該縣市所有土地依信託土地佔全部土地計算比例 - 如受益人已確定並享有全部信託利益且委託人未保留變更受益人權益者,得與受益人在同一縣市之所有土地合併計算地價總額 #### 累計起點地價 - 以各縣市7公畝(30.25坪)之平均地價為起點,但不包括工廠/礦業/農業/免稅土地 - (地價總額-工礦農免總地價/地價總面積-工礦農免總面積)*7公畝 #### 優惠稅率 ##### 自用住宅優惠稅率 2‰ - 土地所有權人,配偶或直系親屬辦竣戶籍登記,且無出租或營業 - 以一處為限 - 已成年者得另設一戶(子女、父母、祖父母、岳父母等) - 土地所有權人有多處土地時,得擇定一處適用自用住宅優惠 - 未擇定者,以戶籍所在地/配偶戶籍所在地/未成年受扶養親屬戶籍所在地三者為順序 - 面積上限:都市(都市計畫區內)面積3公畝/非都市7公畝 - 產權:土地上之建築改良物以所有權人或其配偶,直親屬者為限 - 所有權人應於每年開徵日前40日(9/22)申請,逾期申請者延至次年開始適用 - 國民住宅或企業興建之勞工宿舍:自動工日或取得日開始適用自用住宅優惠 ##### 特殊用地 - 10‰ - 工/礦 - 私立公園/動物園/體育場所 - 寺廟/教堂/名勝/古蹟 - 經行政院核准之土地 - 經核准之加油站或依都市計畫法設置供公眾使用之停車場 ##### 未經開闢或使用之公設保留地 6‰ - 已作建築使用(除自用住宅)之公設保留地 - 6‰ - 未作任何使用,且與使用中土地隔離之公設保留地 - 免徵 ##### 公有土地 - 10‰ - 公有土地供公共使用 - 免徵 ##### 空地稅 - 停徵 ##### 社會住宅包租代管及公益出租人出租房屋 - 社會住宅包租代管 - 減徵應納地價稅額80% - 公益出租人 - 按自用住宅用地稅率2‰課徵 ##### 免稅 - 依停車場法的停車場用地 ![](https://i.imgur.com/AA5SCIe.png) --- ### 稅率 | 所有權人之地價總額未超過累進起點地價 | 10‰ | |-|-| | 超過累進起點未達5倍者 | 超過部分加徵15‰ | | 5~10倍者 | 超過部分加徵25‰ | | 10~15倍 | 超過部分加徵35‰ | | 15~20倍 | 超過部分加徵45‰ | | 20倍以上 | 超過部分加徵55‰ | | 自用住宅優惠稅率 | 2‰ | --- ### 應納稅額 ### 稽徵程序 - 以每年==8/31==為納稅義務基準日 - 11/1~11/30日徵收 - 延期:不得逾6個月 - 分期:不得逾一年 - 小額免徵:每戶稅額100元以下者免徵 - 地價稅開徵前60日(9/2)前公告適用優惠稅率及手續,納稅義務人應於 ==40日(9/22)== 前申請,逾期延至次年適用 --- ### 罰則 #### 行政罰 - 逃稅或減輕 - 處短匿稅額3倍罰鍰 - 未辦竣移轉登記,再行出售者 - 處再行出售移轉現值2%罰鍰 - 應補繳之稅額及罰鍰,一個月內繳清,逾期移送強制執行 #### 滯納金 ``` 每3日1%,超過30日得強制執行並停止營業 ``` --- ##### 聯絡資訊 有任何問題歡迎聯繫[沃夫-discord](https://discord.gg/9Pws94X6R6) 不論是筆記內容錯誤或者修正,抑或是有問題想問都歡迎點選以下連結進入社群詢問 <iframe src="https://discord.com/widget?id=1015630592336998523&theme=dark" width="350" height="500" allowtransparency="true" frameborder="0" sandbox="allow-popups allow-popups-to-escape-sandbox allow-same-origin allow-scripts"></iframe>

    Import from clipboard

    Paste your markdown or webpage here...

    Advanced permission required

    Your current role can only read. Ask the system administrator to acquire write and comment permission.

    This team is disabled

    Sorry, this team is disabled. You can't edit this note.

    This note is locked

    Sorry, only owner can edit this note.

    Reach the limit

    Sorry, you've reached the max length this note can be.
    Please reduce the content or divide it to more notes, thank you!

    Import from Gist

    Import from Snippet

    or

    Export to Snippet

    Are you sure?

    Do you really want to delete this note?
    All users will lose their connection.

    Create a note from template

    Create a note from template

    Oops...
    This template has been removed or transferred.
    Upgrade
    All
    • All
    • Team
    No template.

    Create a template

    Upgrade

    Delete template

    Do you really want to delete this template?
    Turn this template into a regular note and keep its content, versions, and comments.

    This page need refresh

    You have an incompatible client version.
    Refresh to update.
    New version available!
    See releases notes here
    Refresh to enjoy new features.
    Your user state has changed.
    Refresh to load new user state.

    Sign in

    Forgot password

    or

    By clicking below, you agree to our terms of service.

    Sign in via Facebook Sign in via Twitter Sign in via GitHub Sign in via Dropbox Sign in with Wallet
    Wallet ( )
    Connect another wallet

    New to HackMD? Sign up

    Help

    • English
    • 中文
    • Français
    • Deutsch
    • 日本語
    • Español
    • Català
    • Ελληνικά
    • Português
    • italiano
    • Türkçe
    • Русский
    • Nederlands
    • hrvatski jezik
    • język polski
    • Українська
    • हिन्दी
    • svenska
    • Esperanto
    • dansk

    Documents

    Help & Tutorial

    How to use Book mode

    Slide Example

    API Docs

    Edit in VSCode

    Install browser extension

    Contacts

    Feedback

    Discord

    Send us email

    Resources

    Releases

    Pricing

    Blog

    Policy

    Terms

    Privacy

    Cheatsheet

    Syntax Example Reference
    # Header Header 基本排版
    - Unordered List
    • Unordered List
    1. Ordered List
    1. Ordered List
    - [ ] Todo List
    • Todo List
    > Blockquote
    Blockquote
    **Bold font** Bold font
    *Italics font* Italics font
    ~~Strikethrough~~ Strikethrough
    19^th^ 19th
    H~2~O H2O
    ++Inserted text++ Inserted text
    ==Marked text== Marked text
    [link text](https:// "title") Link
    ![image alt](https:// "title") Image
    `Code` Code 在筆記中貼入程式碼
    ```javascript
    var i = 0;
    ```
    var i = 0;
    :smile: :smile: Emoji list
    {%youtube youtube_id %} Externals
    $L^aT_eX$ LaTeX
    :::info
    This is a alert area.
    :::

    This is a alert area.

    Versions and GitHub Sync
    Get Full History Access

    • Edit version name
    • Delete

    revision author avatar     named on  

    More Less

    Note content is identical to the latest version.
    Compare
      Choose a version
      No search result
      Version not found
    Sign in to link this note to GitHub
    Learn more
    This note is not linked with GitHub
     

    Feedback

    Submission failed, please try again

    Thanks for your support.

    On a scale of 0-10, how likely is it that you would recommend HackMD to your friends, family or business associates?

    Please give us some advice and help us improve HackMD.

     

    Thanks for your feedback

    Remove version name

    Do you want to remove this version name and description?

    Transfer ownership

    Transfer to
      Warning: is a public team. If you transfer note to this team, everyone on the web can find and read this note.

        Link with GitHub

        Please authorize HackMD on GitHub
        • Please sign in to GitHub and install the HackMD app on your GitHub repo.
        • HackMD links with GitHub through a GitHub App. You can choose which repo to install our App.
        Learn more  Sign in to GitHub

        Push the note to GitHub Push to GitHub Pull a file from GitHub

          Authorize again
         

        Choose which file to push to

        Select repo
        Refresh Authorize more repos
        Select branch
        Select file
        Select branch
        Choose version(s) to push
        • Save a new version and push
        • Choose from existing versions
        Include title and tags
        Available push count

        Pull from GitHub

         
        File from GitHub
        File from HackMD

        GitHub Link Settings

        File linked

        Linked by
        File path
        Last synced branch
        Available push count

        Danger Zone

        Unlink
        You will no longer receive notification when GitHub file changes after unlink.

        Syncing

        Push failed

        Push successfully