關於空屋稅定?的大小事，大揚代書幫你一網打?/title> <atom:link href="//danaherbertts.shop/tag/%E7%A9%BA%E5%B1%8B%E7%A8%85%E5%AE%9A%E7%BE%A9/feed/" rel="self" type="application/rss+xml" /> <link></link> <description></description> <lastBuildDate>Wed, 26 Feb 2025 07:19:55 +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>關於空屋稅定?的大小事，大揚代書幫你一網打?/title> <link></link> <width>32</width> <height>32</height> </image> <item> <title>空屋稅多少？稅率、計算方式懶人包?/title> <link>//danaherbertts.shop/empty-homes-tax/</link> <dc:creator><![CDATA[danaherbertts.shop]]></dc:creator> <pubDate>Mon, 11 Jul 2022 04:00:39 +0000</pubDate> <category><![CDATA[房產知識]]></category> <category><![CDATA[空屋稅定義]]></category> <category><![CDATA[空屋稅怎麼算]]></category> <category><![CDATA[空屋稅稅率]]></category> <category><![CDATA[空屋稅計算]]></category> <category><![CDATA[空屋認定]]></category> <guid isPermaLink="false">//danaherbertts.shop/?p=29759</guid> <description><![CDATA[<p>空屋稅多少？稅率、計算方式懶人包?目前內政部統計全臺的空屋率高?.32%，「是否課徵空屋稅」的議題也受到許 […]</p> <p>這篇文章 <a href="//danaherbertts.shop/empty-homes-tax/">空屋稅多少？稅率、計算方式懶人包?/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="29759" class="elementor elementor-29759" data-elementor-post-type="post"> <section class="elementor-section elementor-top-section elementor-element elementor-element-4463e1bf elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="4463e1bf" 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-320ea6f8" data-id="320ea6f8" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <section class="elementor-section elementor-inner-section elementor-element elementor-element-d5d5fc elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="d5d5fc" 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-53642239" data-id="53642239" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-c8c265b elementor-widget elementor-widget-global elementor-global-2793 elementor-widget-breadcrumbs" data-id="c8c265b" 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">空屋稅定?/span></span></p> </div> </div> </div> </div> </div> </section> <div class="elementor-element elementor-element-43e1c2b5 elementor-widget elementor-widget-heading" data-id="43e1c2b5" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h1 class="elementor-heading-title elementor-size-default">空屋稅多少？稅率、計算方式懶人包?/h1> </div> </div> <div class="elementor-element elementor-element-2599893e elementor-widget elementor-widget-image" data-id="2599893e" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <img fetchpriority="high" decoding="async" width="800" height="570" src="//danaherbertts.shop/wp-content/uploads/2022/07/empty-homes-tax.webp" class="attachment-large size-large wp-image-58207" alt="空屋稅多少？稅率、計算方式懶人包！－大揚代書" srcset="//danaherbertts.shop/wp-content/uploads/2022/07/empty-homes-tax.webp 1024w, //danaherbertts.shop/wp-content/uploads/2022/07/empty-homes-tax-300x214.webp 300w, //danaherbertts.shop/wp-content/uploads/2022/07/empty-homes-tax-768x548.webp 768w" sizes="(max-width: 800px) 100vw, 800px" /> </div> </div> <div class="elementor-element elementor-element-69ea348a elementor-widget-divider--view-line elementor-widget elementor-widget-divider" data-id="69ea348a" 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-3587d95d elementor-widget elementor-widget-text-editor" data-id="3587d95d" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>目前內政部統計全臺的空屋率高?.32%，「是否課徵空屋稅」的議題也受到許多人的關注與討論。空屋稅是什麼？稅率多少？臺灣實施的可行性高嗎？歡迎看以下大揚代書的說明?/p> </div> </div> <section class="elementor-section elementor-inner-section elementor-element elementor-element-2633f89a elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="2633f89a" 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-3f0e736f" data-id="3f0e736f" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-23380d8a elementor-widget elementor-widget-global elementor-global-7811 elementor-widget-table-of-contents" data-id="23380d8a" 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-365937e4" data-id="365937e4" data-element_type="column"> <div class="elementor-widget-wrap"> </div> </div> </div> </section> <div class="elementor-element elementor-element-452fcc33 elementor-widget elementor-widget-heading" data-id="452fcc33" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">空屋稅是什麼？</h2> </div> </div> <div class="elementor-element elementor-element-19c1f4d7 elementor-widget elementor-widget-text-editor" data-id="19c1f4d7" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>空屋稅定義是<span class="f-point">政府針對空置或使用率低的房屋課徵的稅?/span>，透過提高空屋持有成本，迫使多屋族出租、出售非自住且閒置的房屋，以達到房屋資源利用最大化?/p> </div> </div> <div class="elementor-element elementor-element-4818a3c5 elementor-widget elementor-widget-heading" data-id="4818a3c5" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">空屋稅稅率多少？</h2> </div> </div> <div class="elementor-element elementor-element-65f1cb68 elementor-widget elementor-widget-text-editor" data-id="65f1cb68" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p><span class="f-point">目前<a href="//law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340102" target="_blank" rel="noopener">房屋稅條?/a>中並沒有明文規定空屋稅，僅有臺北市課徵類似概念的「空置房屋稅?/span>。根?a href="//tpctax.gov.taipei/cp.aspx?n=44533205056EAE24&s=A2538B0AEEC61DB0" target="_blank" rel="noopener">臺北市房屋稅率表</a>規定，空屋認定是依使用執照所記載的用途別或都市計畫分區使用範圍，課徵的稅率如下?/p> </div> </div> <div class="elementor-element elementor-element-1a325ff elementor-widget elementor-widget-heading" data-id="1a325ff" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">住家用?/h3> </div> </div> <div class="elementor-element elementor-element-b401061 elementor-widget elementor-widget-text-editor" data-id="b401061" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <ul><li><strong>非自?起造人待銷售（建商）：</strong>於起課房屋稅1?個內未出售者，稅率2%?/li><li><strong>其他非自住：</strong>持有2戶內，每戶稅?.4%?戶以上，每戶稅率3.6%?/li></ul> </div> </div> <div class="elementor-element elementor-element-b7d162d elementor-widget elementor-widget-heading" data-id="b7d162d" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">非住家用?/h3> </div> </div> <div class="elementor-element elementor-element-90a42b9 elementor-widget elementor-widget-text-editor" data-id="90a42b9" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>若空置房屋是用來作為營業、醫陀診所等用途，不論持有多少戶數，稅率皆?%?/p> </div> </div> <div class="elementor-element elementor-element-a09d154 elementor-widget elementor-widget-image" data-id="a09d154" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <img decoding="async" width="759" height="1024" src="//danaherbertts.shop/wp-content/uploads/2022/07/empty-homes-tax-759x1024.png" class="attachment-large size-large wp-image-58216" alt="空屋稅稅率－大揚代書" srcset="//danaherbertts.shop/wp-content/uploads/2022/07/empty-homes-tax-759x1024.png 759w, //danaherbertts.shop/wp-content/uploads/2022/07/empty-homes-tax-222x300.png 222w, //danaherbertts.shop/wp-content/uploads/2022/07/empty-homes-tax-768x1037.png 768w, //danaherbertts.shop/wp-content/uploads/2022/07/empty-homes-tax.png 1000w" sizes="(max-width: 759px) 100vw, 759px" /> </div> </div> <div class="elementor-element elementor-element-e51bb6b elementor-widget elementor-widget-heading" data-id="e51bb6b" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">空屋稅怎麼算？</h2> </div> </div> <div class="elementor-element elementor-element-3539406 elementor-widget elementor-widget-text-editor" data-id="3539406" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>了解空屋稅稅率後，該如何計算空屋稅呢?span class="f-point">空屋稅計算公式為「空屋稅稅額＝房屋課稅現值×空屋稅稅率?/span>，下列以2種情況進行試算?/p> </div> </div> <div class="elementor-element elementor-element-ffc83b8 elementor-widget elementor-widget-text-editor" data-id="ffc83b8" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <ul><li><strong>舉例一?/strong>王先生為臺北市的建商，建造甲戶、乙戶共2戶非自住房屋，甲戶的房屋課稅現值為80萬，乙戶的房屋課稅現值為60萬，且在起課房屋??個月內都沒有出售，他須繳?0萬?%?0萬?%?8,000元的空置房屋稅?/li><li><strong>舉例二：</strong>張小姐在臺北市持?戶房屋，並將該房屋用來作為診所使用，該戶的房屋現值為90萬，她須繳納90萬?%?8,000元的空置房屋稅?/li></ul> </div> </div> <div class="elementor-element elementor-element-20872a55 elementor-widget elementor-widget-heading" data-id="20872a55" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">課徵空屋稅的困難點有哪些?/h2> </div> </div> <div class="elementor-element elementor-element-6a757e73 elementor-widget elementor-widget-text-editor" data-id="6a757e73" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>許多國家為了抑制高房價，都有實施空屋稅制度，但臺灣課徵空屋稅可行嗎？不少專家認為臺灣實施空屋稅制度有以下3種困難點?/p> </div> </div> <div class="elementor-element elementor-element-118ace0c elementor-widget elementor-widget-text-editor" data-id="118ace0c" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <ul> <li><strong>空屋定義難界定：</strong>房屋空置的原因很多，例如屋主在外地工作、屋況老舊而使屋主無法居住等，因此很難界定房屋是否真的為空屋，如果因為這樣被課徵空屋稅，可能會引發爭議?/li> <li><strong>不一定能有效抑制房價?/strong>課徵空屋稅後?span class="f-point">每年屋主要繳納的稅額提高，可能會導致屋主想辦法逃避繳稅，甚至提高房?/span>，以避免虧損?/li> <li><strong>不一定能迫使多屋族釋出房屋：</strong>空屋稅的目的是希望多屋族能釋出房屋，以增加房屋供給，?span class="f-point">屋主須承受房屋租不出去、租客無力繳租金等風險，所以不一定願意釋出房?/span>?/li> </ul> </div> </div> <div class="elementor-element elementor-element-b1aaae0 elementor-widget elementor-widget-image" data-id="b1aaae0" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <img decoding="async" width="706" height="1024" src="//danaherbertts.shop/wp-content/uploads/2022/07/taxation-empty-homes-tax-706x1024.png" class="attachment-large size-large wp-image-58214" alt="課徵空屋稅的困難點－大揚代書" srcset="//danaherbertts.shop/wp-content/uploads/2022/07/taxation-empty-homes-tax-706x1024.png 706w, //danaherbertts.shop/wp-content/uploads/2022/07/taxation-empty-homes-tax-207x300.png 207w, //danaherbertts.shop/wp-content/uploads/2022/07/taxation-empty-homes-tax-768x1114.png 768w, //danaherbertts.shop/wp-content/uploads/2022/07/taxation-empty-homes-tax.png 1000w" sizes="(max-width: 706px) 100vw, 706px" /> </div> </div> <div class="elementor-element elementor-element-4806c3e elementor-widget elementor-widget-text-editor" data-id="4806c3e" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>由於上述困難，再加上2024??日正式實施的囤房?.0制度，已經提高多屋持有成本，中央政府認為落實囤房稅也能達到抑制房價、迫使多屋族釋出房屋的效果，因此沒有實行空屋稅的必要?/p> </div> </div> <div class="elementor-element elementor-element-da46980 elementor-widget elementor-widget-text-editor" data-id="da46980" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <b>?延伸閱讀 ?a href="//danaherbertts.shop/hoarding-tax/" target="_blank" rel="noopener">囤房?.0修法重點有哪些？新稅率、影響族群一次看</a></b> </div> </div> <div class="elementor-element elementor-element-a26a3cd elementor-widget elementor-widget-heading" data-id="a26a3cd" 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-926e7bb elementor-widget elementor-widget-text-editor" data-id="926e7bb" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>雖然中央政府認為實施空屋稅的必要性不高，但房市變化大，未來是否課徵空屋稅仍是未知數，建議多屋族要隨時關注相關政策，並做好因應計畫，以免面臨一次繳納高額稅金的情況?/p> </div> 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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/empty-homes-tax/">空屋稅多少？稅率、計算方式懶人包?/a> 最早出現於 <a href="//danaherbertts.shop">大揚代書</a>?/p> ]]></content:encoded> </item> </channel> </rss>