{"id":1031,"date":"2024-01-03T22:00:00","date_gmt":"2024-01-03T22:00:00","guid":{"rendered":"https:\/\/www.zuyou.com.tw\/blog\/?p=1031"},"modified":"2024-03-28T01:50:04","modified_gmt":"2024-03-28T01:50:04","slug":"rental-tax-intro-2024","status":"publish","type":"post","link":"https:\/\/www.zuyou.com.tw\/blog\/landlordknowhow\/rental-tax-intro-2024\/","title":{"rendered":"\u623f\u6771\u7a05\u52d9\u5168\u653b\u7565\uff01\u623f\u5c4b\u7a05\u3001\u5730\u50f9\u7a05\u3001\u79df\u8cc3\u6240\u5f97\u7a05\u4e00\u6b21\u770b\u61c2\uff01"},"content":{"rendered":"\n

\u623f\u6771\u5728\u7d93\u71df\u51fa\u79df\u623f\u7522\u6642\uff0c\u9664\u4e86\u623f\u7522\u7ba1\u7406\u7b49\u5be6\u52d9\u5c64\u9762\uff0c\u5c0d\u65bc\u300c\u7a05\u91d1\u300d\u7684\u8a08\u7b97\u548c\u7533\u5831\u4e5f\u662f\u81f3\u95dc\u91cd\u8981\u7684\u4e00\u74b0\u3002\u4ee5\u4e0b\u5c07\u5206\u4eab\u623f\u6771\u7e73\u7a05\u7684\u5e38\u898b\u554f\u984c\uff0c\u4f8b\u5982\uff1a\u623f\u5c4b\u7a05\u3001\u5730\u50f9\u7a05\u3001\u79df\u8cc3\u6240\u5f97\u7a05\u500b\u5225\u8981\u600e\u9ebc\u7b97\uff1f\u79df\u5bd3\u5e36\u5927\u5bb6\u6df1\u5165\u7814\u7a76\u4f9d\u6cd5\u5408\u898f\u6536\u79df\uff0c\u623f\u6771\u6703\u7522\u751f\u591a\u5c11\u7a05\u91d1\u3002<\/p>\n\n\n\n

\u623f\u6771\u7684\u7a05\u52d9\u9700\u77e5<\/h2>\n\n\n\n

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\n

\u95b1\u8b80\u66f4\u591a\uff1a\u5982\u4f55\u52a0\u5165\u793e\u6703\u4f4f\u5b85\u5305\u79df\u4ee3\u7ba1\uff0c\u623f\u6771\u3001\u623f\u5ba2\u7684\u7533\u8acb\u689d\u4ef6\u662f\u4ec0\u9ebc\uff1f<\/a><\/p>\n<\/blockquote>\n\n\n\n

\u51fa\u79df\u7d66\u516c\u53f8\u8ddf\u4e00\u822c\u4eba\u7684\u5dee\u5225<\/h2>\n\n\n\n

\u9996\u5148\uff0c\u51fa\u79df\u4eba\u8ddf\u627f\u79df\u4eba\u7684\u8eab\u5206\u4e0d\u540c\u5404\u6709\u4e0d\u540c\u7684\u7533\u5831\u65b9\u5f0f\uff0c\u53ef\u53c3\u8003\u79df\u5bd3\u6574\u7406\u7684\u8868\u683c\u3002<\/p>\n\n\n\n

\u503c\u5f97\u6ce8\u610f\u7684\u662f\u8868\u683c\u7684\u5de6\u4e0b\u65b9\uff0c\u7576\u623f\u5ba2\u627f\u79df\u623f\u6e90\u505a\u70ba\u71df\u696d\u4f7f\u7528\uff0c\u4e14\u7b26\u5408\u4ee5\u4e0b\u5169\u500b\u689d\u4ef6\uff1a<\/p>\n\n\n\n

1. \u623f\u6771\u662f\u81ea\u7136\u4eba\u8eab\u5206<\/p>\n\n\n\n

2. \u79df\u91d1\u8d85\u904e 2 \u842c\u5143<\/p>\n\n\n\n

\u623f\u5ba2\u9700\u7533\u5831\u300c\u4e8c\u4ee3\u5065\u4fdd\u88dc\u5145\u4fdd\u8cbb\u300d\u3001\u300c\u79df\u91d1\u6263\u7e73\u7a05\u6b3e\u300d

\u8a3b\uff1a\u4f9d\u7167\u300a\u6240\u5f97\u7a05\u6cd5\u300b\u7b2c88\u689d\u3001\u7b2c89\u689d\u53ca\u300a\u5065\u4fdd\u6cd5\u300b\u7b2c2\u689d\uff0c\u7531\u300c\u623f\u5ba2\u300d\u8ca0\u8cac\u7e73\u4ea4\u300c\u79df\u91d1\u6263\u7e73\u7a05\u6b3e\u300d\u53ca\u300c\u4e8c\u4ee3\u5065\u4fdd\u88dc\u5145\u4fdd\u8cbb\u300d<\/p>\n\n\n\n

\"\u51fa\u79df\u7d66\u516c\u53f8\u8ddf\u4e00\u822c\u4eba\u7684\u5dee\u5225\u8868\u683c\"
\u5716\u7247\u4f86\u6e90\uff1a\u79df\u5bd3Zuyou<\/figcaption><\/figure>\n\n\n\n

\u4e09\u5927\u5fc5\u7e73\u7a05\u91d1\u300c\u623f\u5c4b\u7a05\u3001\u5730\u50f9\u7a05\u3001\u79df\u8cc3\u6240\u5f97\u7a05\u300d<\/h2>\n\n\n\n
\"\u51fa\u79df\u76f8\u95dc\u7a05\u8cbb\u8868\u683c
\u5716\u7247\u4f86\u6e90\uff1a\u79df\u5bd3Zuyou<\/figcaption><\/figure>\n\n\n\n

\u623f\u5c4b\u7a05<\/h3>\n\n\n\n

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\u5404\u7e23\u5e02\u7684\u5fb5\u6536\u7387<\/a> \u4e5f\u6709\u5340\u5225
\u23f0\u7e73\u4ea4\u6642\u9593\u9ede\uff1a5\u6708\u4efd
<\/p>\n\n\n\n

\n

\u8a3b\uff1a2023\u5e7412\u670819\u65e5\uff0c\u7acb\u6cd5\u9662\u901a\u904e\u4e86\u300a\u623f\u5c4b\u7a05\u689d\u4f8b\u300b\u7684\u4fee\u6b63\u6848\uff0c\u78ba\u5b9a\u300c\u56e4\u623f\u7a05\u300d\u7684\u65b0\u7a05\u7387\uff0c\u5c07\u8abf\u6574\u70ba2%\u52304.8%\uff0c\u4e26\u6539\u70ba\u300c\u5168\u570b\u6b78\u6236\u3001\u5168\u6578\u7d2f\u9032\u300d\u7684\u8ab2\u7a05\u6a21\u5f0f\u3002\u57282024\u5e747\u67081\u65e5\u751f\u6548\uff0c2025\u5e745\u6708\u7684\u623f\u5c4b\u7a05\u7533\u5831\u6642\u9069\u7528\u3002
<\/p>\n\u95b1\u8b80\u66f4\u591a\uff1a\u56e4\u623f\u7a052.0\u4e09\u8b80\u62cd\u677f\uff0c\u623f\u5c4b\u7a05\u6539\u63a1\u5168\u570b\u6b78\u6236<\/a><\/cite><\/blockquote>\n\n\n\n

\u5730\u50f9\u7a05<\/h3>\n\n\n\n

\u5411\u571f\u5730\u7684\u6301\u6709\u4eba\u8ab2\u5fb5\u3002\u6709\u5206\u70ba\u4e00\u822c\u7528\u5730\u7a05\u7387\uff0810 \u2030\u81f3 55\u2030\uff09<\/strong>\u548c\u7279\u5225\u7a05\u7387\uff08\u4f9d\u7167\u7528\u9014\u800c\u6709\u4e0d\u540c\u7a05\u7387\uff09<\/strong>\u3002\u800c\u6839\u64da\u65b0\u7af9\u7e23\u653f\u5e9c\u7a05\u6350\u5c40\u65b0\u805e\u7a3f\uff0c\u623f\u5c4b\u51fa\u79df\u662f\u300c\u4e0d\u80fd\u300d\u6309\u81ea\u7528\u4f4f\u5b85\u7528\u5730\u7a05\u7387\uff08\u5343\u5206\u4e4b2\uff09\u8ab2\u5fb5\u5730\u50f9\u7a05\u7684\u3002<\/p>\n\n\n\n

\u23f0\u7e73\u4ea4\u6642\u9593\u9ede\uff1a11\u6708\u4efd<\/p>\n\n\n\n

\u79df\u8cc3\u6240\u5f97\u7a05<\/h3>\n\n\n\n

\u79df\u8cc3\u6240\u5f97\u9700\u4f75\u5165\u500b\u4eba\u6240\u5f97\u7a05\u7684\u8a08\u7b97\uff0c\u9069\u7528\u7684\u6240\u5f97\u7d1a\u8ddd\u7a05\u7387\u4f9d\u7167\u623f\u6771\u7684\u7e3d\u6536\u5165\u800c\u6709\u6240\u5dee\u7570\u3002\u79df\u8cc3\u6240\u5f97\u662f\u6307\u51fa\u79df\u623f\u5c4b\u6240\u7372\u5f97\u7684\u6536\u5165\uff0c\u56e0\u6b64\u9700\u5c07\u5be6\u969b\u79df\u91d1\u6536\u5165\u6e1b\u53bb\u5fc5\u8981\u8cbb\u7528\uff0c\u5fc5\u8981\u8cbb\u7528\u5305\u62ec\u4e86\u5408\u7406\u3001\u5fc5\u8981\u7684\u640d\u8017\u53ca\u8cbb\u7528\uff0c\u4f8b\u5982\u6298\u820a\u3001\u623f\u8cb8\u5229\u606f\u3001\u7a05\u8cbb\u3001\u4fdd\u96aa\u7b49\u56fa\u5b9a\u8cbb\u7528\uff0c\u4ee5\u53ca\u88dd\u6f62\u7e55\u8cbb\u3002\u623f\u6771\u5728\u8a08\u7b97\u79df\u8cc3\u6240\u5f97\u6642\uff0c\u61c9\u6ce8\u610f\u4ee5\u4e0b\u5169\u7a2e\u7533\u5831\u65b9\u5f0f\uff1a
<\/p>\n\n\n\n

    \n
  1. \u6a19\u6e96\u7533\u5831\uff1a\u4e0d\u9700\u63d0\u4f9b\u4efb\u4f55\u8b49\u660e\u6587\u4ef6\uff0c\u79df\u8cc3\u6240\u5f97\u76f4\u63a5\u4ee5\u5168\u5e74\u5be6\u6536\u79df\u91d1\u768457%\u8a08\u7b97\uff08\u6263\u966443%\u5fc5\u8981\u8cbb\u7528\uff09
    \u516c\u5f0f\ud83d\udd0e \u79df\u8cc3\u6240\u5f97 = \u5168\u5e74\u79df\u91d1\u6536\u5165 – (\u5168\u5e74\u79df\u91d1\u6536\u5165 \u00d7 43%) = \u5168\u5e74\u79df\u91d1\u6536\u5165 \u00d7 57%
    <\/li>\n\n\n\n
  2. \u5217\u8209\u7533\u5831\uff1a\u623f\u6771\u53ef\u81ea\u884c\u5217\u8209\u56e0\u79df\u8cc3\u800c\u767c\u751f\u7684\u5408\u7406\u4e14\u5fc5\u8981\u7684\u640d\u8017\u53ca\u8cbb\u7528\uff0c\u63d0\u4f9b\u76f8\u61c9\u7684\u8b49\u660e\u6587\u4ef6
    \u516c\u5f0f\ud83d\udd0e \u79df\u8cc3\u6240\u5f97 = \u5168\u5e74\u79df\u91d1\u6536\u5165 – \u79df\u5c4b\u6210\u672c<\/li>\n<\/ol>\n\n\n\n

    \u5728\u5217\u8209\u7533\u5831\u4e2d\uff0c\u53ef\u4ee5\u6263\u9664\u7684\u5fc5\u8981\u640d\u8017\u53ca\u8cbb\u7528\u5305\u62ec\u623f\u5c4b\u6298\u820a\u3001\u4fee\u7e55\u8cbb\u3001\u623f\u5c4b\u7a05\u8207\u5730\u50f9\u7a05\u3001\u8cfc\u5c4b\u8cb8\u6b3e\u5229\u606f\u3001\u4fdd\u96aa\u8cbb\u7b49\u3002\u4fdd\u7559\u76f8\u61c9\u7684\u55ae\u64da\u548c\u8b49\u660e\u6587\u4ef6\u6709\u52a9\u65bc\u4eab\u6709\u66f4\u591a\u7684\u7bc0\u7a05\u63aa\u65bd\u3002\u623f\u6771\u53ef\u4ee5\u5148\u8a66\u7b97\u5169\u7a2e\u65b9\u5f0f\uff0c\u9078\u64c7\u6240\u5f97\u8f03\u9ad8\u8005\u9069\u7528\u3002<\/p>\n\n\n\n

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    \u5728\u4e00\u822c\u5305\u79df\u4ee3\u7ba1\u65b9\u6848\u4e2d\uff0c\u6bcf\u5c4b\u6bcf\u6708\u76846,000\u5143\u79df\u91d1\u6240\u5f97\u53ef\u514d\u7a05\uff1b\u82e5\u79df\u91d1\u57286,000\u5143\u81f32\u842c\u5143\u4e4b\u9593\uff0c\u53ef\u62b5\u626353%\u7684\u8cbb\u7528\uff0c\u8d85\u904e2\u842c\u5143\u7684\u90e8\u5206\u5247\u4ee543%\u62b5\u6263\u3002\u76f8\u8f03\u65bc\u4e00\u822c\u5305\u79df\u4ee3\u7ba1

    \u5728\u793e\u6703\u4f4f\u5b85\u5305\u79df\u4ee3\u7ba1\u65b9\u6848\u4e2d\uff0c\u4eab\u6709\u66f4\u9ad8\u7684\u6e1b\u7a05\u512a\u60e0\u3002\u6bcf\u670815,000\u5143\u79df\u91d1\u6240\u5f97\u514d\u7a05\uff0c\u800c15,000\u5143\u4ee5\u4e0a\u7684\u79df\u91d1\u6536\u5165\u670960%\u7684\u6a19\u6e96\u6263\u9664\u984d\u3002

    \u4e0b\u65b9\u5716\u8868\u5e6b\u5927\u5bb6\u6bd4\u8f03\u4e86\u56db\u7a2e\u60c5\u6cc1\uff0c\u5404\u662f\u5c4b\u4e3b\u81ea\u79df\u3001\u516c\u76ca\u51fa\u79df\u4eba\u3001\u59d4\u8a17\u696d\u8005\u4e00\u822c\u5305\u79df\u4ee3\u7ba1\u3001\u59d4\u8a17\u696d\u8005\u793e\u6703\u4f4f\u5b85\u5305\u79df\u4ee3\u7ba1\uff0c\u623f\u6771\u7684\u79df\u8cc3\u6240\u5f97\u7684\u7e73\u4ea4\u72c0\u6cc1\u3002<\/p>\n\n\n\n

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    \u5716\u7247\u4f86\u6e90\uff1a\u79df\u5bd3Zuyou<\/figcaption><\/figure>\n\n\n\n


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