關於寺廟登記 的大小事，大揚代書幫你一網打?/title> <atom:link href="//danaherbertts.shop/tag/%E5%AF%BA%E5%BB%9F%E7%99%BB%E8%A8%98/feed/" rel="self" type="application/rss+xml" /> <link>//danaherbertts.shop/tag/寺廟登記/</link> <description></description> <lastBuildDate>Mon, 23 Sep 2024 03:09:42 +0000</lastBuildDate> <language>zh-TW</language> <sy:updatePeriod> hourly </sy:updatePeriod> <sy:updateFrequency> 1 </sy:updateFrequency> <generator>//wordpress.org/?v=6.7.2</generator> <image> <url>//danaherbertts.shop/wp-content/uploads/2021/01/icon-150x150.png</url> <title>關於寺廟登記 的大小事，大揚代書幫你一網打?/title> <link>//danaherbertts.shop/tag/寺廟登記/</link> <width>32</width> <height>32</height> </image> <item> <title>寺廟用地可減免地價稅？?種情況要注意?/title> <link>//danaherbertts.shop/temple-land-value-tax/</link> <dc:creator><![CDATA[danaherbertts.shop]]></dc:creator> <pubDate>Fri, 15 Jul 2022 02:40:04 +0000</pubDate> <category><![CDATA[時事話題]]></category> <category><![CDATA[宗教用地變更]]></category> <category><![CDATA[寺廟土地登記]]></category> <category><![CDATA[寺廟用地]]></category> <category><![CDATA[寺廟用地 地價稅]]></category> <category><![CDATA[寺廟用地規範]]></category> <category><![CDATA[寺廟登記]]></category> <guid isPermaLink="false">//danaherbertts.shop/?p=29983</guid> <description><![CDATA[<p>寺廟用地可減免地價稅？?種情況要注意?依《土地稅減免規則》規定，財團法人或寺廟等宗教團體所登記取得興建寺廟 […]</p> <p>這篇文章 <a href="//danaherbertts.shop/temple-land-value-tax/">寺廟用地可減免地價稅？?種情況要注意?/a> 最早出現於 <a href="//danaherbertts.shop">大揚代書</a>?/p> ]]></description> <content:encoded><![CDATA[ <div data-elementor-type="wp-post" data-elementor-id="29983" class="elementor elementor-29983" data-elementor-post-type="post"> <section class="elementor-section elementor-top-section elementor-element elementor-element-161ee7b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="161ee7b1" data-element_type="section" data-settings="{"background_background":"classic"}"> <div class="elementor-background-overlay"></div> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1294734a" data-id="1294734a" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <section class="elementor-section elementor-inner-section elementor-element elementor-element-215681f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="215681f4" data-element_type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-5b8490cf" data-id="5b8490cf" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-180a8474 elementor-widget elementor-widget-global elementor-global-2793 elementor-widget-breadcrumbs" data-id="180a8474" data-element_type="widget" data-widget_type="breadcrumbs.default"> <div class="elementor-widget-container"> <p id="breadcrumbs"><span><span><a href="//danaherbertts.shop/">首頁</a></span> » <span class="breadcrumb_last" aria-current="page">寺廟登記</span></span></p> </div> </div> </div> </div> </div> </section> <div class="elementor-element elementor-element-1671aead elementor-widget elementor-widget-heading" data-id="1671aead" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h1 class="elementor-heading-title elementor-size-default">寺廟用地可減免地價稅？?種情況要注意?/h1> </div> </div> <div class="elementor-element elementor-element-5cf2c4e3 elementor-widget elementor-widget-image" data-id="5cf2c4e3" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <img fetchpriority="high" decoding="async" width="800" height="587" src="//danaherbertts.shop/wp-content/uploads/2022/07/寺廟用地可減免地價稅？?種情況要注意?1024x751.png" class="attachment-large size-large wp-image-29984" alt="寺廟用地可減免地價稅？?種情況要注意！－大揚代書" srcset="//danaherbertts.shop/wp-content/uploads/2022/07/寺廟用地可減免地價稅？?種情況要注意?1024x751.png 1024w, //danaherbertts.shop/wp-content/uploads/2022/07/寺廟用地可減免地價稅？?種情況要注意?300x220.png 300w, //danaherbertts.shop/wp-content/uploads/2022/07/寺廟用地可減免地價稅？?種情況要注意?768x563.png 768w, //danaherbertts.shop/wp-content/uploads/2022/07/寺廟用地可減免地價稅？?種情況要注意?png 1500w" sizes="(max-width: 800px) 100vw, 800px" /> </div> </div> <div class="elementor-element elementor-element-6701c299 elementor-widget-divider--view-line elementor-widget elementor-widget-divider" data-id="6701c299" data-element_type="widget" data-widget_type="divider.default"> <div class="elementor-widget-container"> <div class="elementor-divider"> <span class="elementor-divider-separator"> </span> </div> </div> </div> <div class="elementor-element elementor-element-bc3096b elementor-widget elementor-widget-text-editor" data-id="bc3096b" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p><em>依《土地稅減免規則》規定，財團法人或寺廟等宗教團體所登記取得興建寺廟或教堂用地，可以申請免徵地價稅，台中市稅務局昨（12）日提醒，不過仍須留意兩種情形會被恢復徵收?/em></p><p>                                                                                                              資料來源?a href="//money.udn.com/money/story/6710/6456312?from=edn_subcatelist_cate" target="_blank" rel="noopener">經濟日報</a>?022.07.13?/p> </div> </div> <div class="elementor-element elementor-element-2428f05b elementor-widget elementor-widget-text-editor" data-id="2428f05b" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 根據<a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=G0340098&flno=8" target="_blank" rel="noopener">土地稅減免規則第8條第1項第九款</a>，有益於社會風俗教化的宗教團體，在辦妥財團法人或寺廟登記後，?strong style="background: linear-gradient(rgba(0,0,0,0)40% ,#faf0e2 0)">專供公開傳教佈道之教堂、經內政部核准設立之宗教教義研究機構、寺廟用地及紀念先賢先烈之館堂祠廟用地，地價稅全免</strong>，但用來收益的祀田或放租之基地，或其土地是以私人名義所有權登記者不適用。另外，若寺廟土地作收費停車場使用，也無法享受免稅優惠? </div> </div> <section class="elementor-section elementor-inner-section elementor-element elementor-element-7c738cc8 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="7c738cc8" data-element_type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-328beb1d" data-id="328beb1d" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-69574867 elementor-widget elementor-widget-global elementor-global-7811 elementor-widget-table-of-contents" data-id="69574867" data-element_type="widget" data-settings="{"headings_by_tags":["h2","h3","h4"],"exclude_headings_by_selector":[],"marker_view":"numbers","hierarchical_view":"yes","min_height":{"unit":"px","size":"","sizes":[]},"min_height_tablet":{"unit":"px","size":"","sizes":[]},"min_height_mobile":{"unit":"px","size":"","sizes":[]}}" data-widget_type="table-of-contents.default"> <div class="elementor-widget-container"> <div class="elementor-toc__header" aria-controls="elementor-toc__body"> <h2 class="elementor-toc__header-title"> 內容目錄 </h2> </div> <div class="elementor-toc__body" aria-expanded="true"> <div class="elementor-toc__spinner-container"> <i class="elementor-toc__spinner eicon-animation-spin eicon-loading" aria-hidden="true"></i> </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2f0b6275" data-id="2f0b6275" data-element_type="column"> <div class="elementor-widget-wrap"> </div> </div> </div> </section> <div class="elementor-element elementor-element-1bed9c5d elementor-widget elementor-widget-heading" data-id="1bed9c5d" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">哪些土地可以作為寺廟和教堂用地？</h2> </div> </div> <div class="elementor-element elementor-element-6542acae elementor-widget elementor-widget-text-editor" data-id="6542acae" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p><strong>非都市土地容許宗教建築的用地</strong></p><ul><li>甲種建築用地</li><li>乙種建築用地</li><li>丙種建築用地</li><li>遊憩用地</li><li>特定目的事業用地</li></ul> </div> </div> <div class="elementor-element elementor-element-6baf5c30 elementor-widget elementor-widget-text-editor" data-id="6baf5c30" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <b>?延伸閱讀 ?a href="//danaherbertts.shop/building-land-financing-loan/" target="_blank" rel="noopener">建地融資貸款怎麼辦理？一篇帶您看懂！</a></b> </div> </div> <div class="elementor-element elementor-element-75d9e304 example elementor-widget elementor-widget-text-editor" data-id="75d9e304" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> ※若土地不容許作宗教建築設施使用，宗教團體可?a href="//law.moj.gov.tw/LawClass/LawAll.aspx?pcode=D0060013" target="_blank" rel="noopener">非都市土地使用管制規?/a>及各縣市「非都市土地申請變更為宗教使用事業計畫審查及管理要點」規定擬具宗教事業計畫，辦理宗教用地變更（特定目的事業用地）。但<span class="f-point">土地若位於第一級環境敏感地區，原則上不得辦理用地變更</span>? </div> </div> <div class="elementor-element elementor-element-4cb5086 elementor-widget elementor-widget-text-editor" data-id="4cb5086" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p><strong>都市土地容許宗教建築?/strong><a href="//danaherbertts.shop/apply-land-use-districts/"><strong>使用分區</strong></a></p><ul><li>住宅區</li><li>商業區</li><li>宗教專用區</li><li>風景區</li></ul> </div> </div> <div class="elementor-element elementor-element-66b5f2d example elementor-widget elementor-widget-text-editor" data-id="66b5f2d" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> ※若土地不容許作宗教建築用地，可依都市計??年檢討變更的規定?span class="f-point">變更使用分區為宗教專用區</span>，即可作為宗教建築使用? </div> </div> <div class="elementor-element elementor-element-3c2e663b elementor-widget elementor-widget-heading" data-id="3c2e663b" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">寺廟用地如何申請減免地價稅？</h2> </div> </div> <div class="elementor-element elementor-element-77e5a00a elementor-widget elementor-widget-text-editor" data-id="77e5a00a" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>寺廟及教堂用地若符合免稅規定，由土地所有權人準備下列文件，向土地所在地的主管稽徵機關申請地價稅減免?/p><ul><li>申請?/li><li>寺廟登記證或財團法人登記證影?/li><li>註明地號之土地使用情形平面圖</li><li>其他有關證明文件</li></ul> </div> </div> <div class="elementor-element elementor-element-fe0a1ed elementor-widget elementor-widget-text-editor" data-id="fe0a1ed" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 寺廟及教堂在興建期間，土地所有權人也?span class="f-point">檢附寺廟或教堂興建計畫書及建築管理機關核發的建造執照影本，申請減免地價?/span>。另外，與傳教佈道的教堂和寺廟相連，或在同一範圍內供傳教佈道人員使用的宿舍、教徒活動中心、辦公室及供教徒受訓使用的宿舍用地，也免徵地價稅? </div> </div> <div class="elementor-element elementor-element-11014ab elementor-widget elementor-widget-text-editor" data-id="11014ab" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 土地所有權人若符合規定，應<span class="f-point">於地價稅開徵（每?1月）40日前，也就是9?2日前，向土地所在地的地方稅稽徵機關提出地價稅減免申?/span>，若逾期申請，則自申請次年起開始適用? </div> </div> <div class="elementor-element elementor-element-23cff356 elementor-widget elementor-widget-heading" data-id="23cff356" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">寺廟用地減免地價稅的其他規範?/h2> </div> </div> <div class="elementor-element elementor-element-403f47d4 elementor-widget elementor-widget-text-editor" data-id="403f47d4" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>這篇新聞中提到，寺廟及教堂用地在2種情況下會被恢復徵收地價稅，?種情況如下：</p><ul><li><strong>土地登記為私人名義所?br /></strong>寺廟和教堂用?span class="f-point">必須登記在寺廟或教堂的財團法人名下才能適用免稅規定，若土地是私人所有，即便供宗教建築使用，也不符合免稅規定</span>。另外，前面提到的教徒活動中心、辦公室等用地，若沒有和寺廟、教堂相連，或不在同一範圍內，也不能免徵地價稅?/li></ul><ul><li><strong>取得建造執照後逾期未開?br /></strong>若寺廟和教堂取得建造執照核發後，逾期未開工，執照經作廢者，視同未興建，恢復徵收地價稅，並補徵原免徵稅款?/li></ul> </div> </div> <div class="elementor-element elementor-element-38e3001 elementor-widget elementor-widget-image" data-id="38e3001" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <img decoding="async" width="800" height="767" src="//danaherbertts.shop/wp-content/uploads/2022/07/temple-land-value-tax.png" class="attachment-large size-large wp-image-44406" alt="寺廟用地免地價稅規範－大揚代? srcset="//danaherbertts.shop/wp-content/uploads/2022/07/temple-land-value-tax.png 1001w, //danaherbertts.shop/wp-content/uploads/2022/07/temple-land-value-tax-300x288.png 300w, //danaherbertts.shop/wp-content/uploads/2022/07/temple-land-value-tax-768x737.png 768w" sizes="(max-width: 800px) 100vw, 800px" /> </div> </div> <div class="elementor-element elementor-element-168540b7 elementor-widget elementor-widget-heading" data-id="168540b7" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">結語</h2> </div> </div> <div class="elementor-element elementor-element-6d0c9ac4 elementor-widget elementor-widget-text-editor" data-id="6d0c9ac4" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>台灣宗教活動盛行，宗教建築也相當多，供寺廟或教堂使用的土地若想省下地價稅，記得辦妥財團法人登記和寺廟登記，並於規定時間內提出申請喔！</p> </div> </div> <section class="elementor-section elementor-inner-section elementor-element elementor-element-fd7d763 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="fd7d763" data-element_type="section" data-settings="{"background_background":"classic"}"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-468c0677" data-id="468c0677" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-457650fd elementor-widget elementor-widget-heading" data-id="457650fd" data-element_type="widget" 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href="//danaherbertts.shop/category/loan-guide/bank-loan-area/">銀行貸?/a> </li> </ul> </li> </ul> </div> </div> </div> </div> </div> </section> </div> <p>這篇文章 <a href="//danaherbertts.shop/temple-land-value-tax/">寺廟用地可減免地價稅？?種情況要注意?/a> 最早出現於 <a href="//danaherbertts.shop">大揚代書</a>?/p> ]]></content:encoded> </item> </channel> </rss>