{"id":1274,"date":"2024-03-15T22:00:00","date_gmt":"2024-03-15T22:00:00","guid":{"rendered":"https:\/\/www.zuyou.com.tw\/blog\/?p=1274"},"modified":"2026-05-08T12:36:01","modified_gmt":"2026-05-08T04:36:01","slug":"house-and-land-transactions-income-tax","status":"publish","type":"post","link":"https:\/\/www.zuyou.com.tw\/blog\/tax-policy\/house-and-land-transactions-income-tax\/","title":{"rendered":"\u623f\u5730\u5408\u4e00\u7a052.0\u61f6\u4eba\u5305\uff5c\u9069\u7528\u7a05\u7387\u3001\u7bc4\u570d\u3001\u7b97\u6cd5\u4ee5\u53ca\u65b0\u820a\u5236\u5dee\u5225"},"content":{"rendered":"\n<p>\u5982\u679c\u4f60\u6709\u6295\u8cc7\u623f\u5730\u7522\u7684\u898f\u5283\uff0c\u90a3\u5c31\u4e0d\u80fd\u932f\u904e\u9019\u6b21\u7684\u623f\u5730\u5408\u4e00\u7a05\u4ecb\u7d39\uff0c\u5f88\u591a\u4eba\u60f3\u8cb7\u623f\u6295\u8cc7\uff0c\u58f9\u5fc3\u60f3\u8457\u7b49\u5f85\u623f\u5c4b\u571f\u5730\u589e\u503c\u6642\uff0c\u53ef\u4ee5\u628a\u623f\u62ff\u53bb\u51fa\u79df\uff0c\u4f46\u9019\u662f\u932f\u8aa4\u7684\u89c0\u5ff5\uff01\u4e00\u5b9a\u8981\u6ce8\u610f\u623f\u5730\u5408\u4e00\u7a05\uff0c\u9019\u6a23\u624d\u4e0d\u6703\u505a\u932f\u8a55\u4f30\uff0c\u8b93\u81ea\u5df1\u767d\u767d\u4e1f\u4e86\u8377\u5305\uff01<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u623f\u5730\u5408\u4e00\u7a05\u662f\u4ec0\u9ebc\uff1f<\/h2>\n\n\n\n<p>\u623f\u5730\u5408\u4e00\u7a05\u7c21\u55ae\u4f86\u8aaa\u662f\u7576\u5c4b\u4e3b\u51fa\u552e\u623f\u5b50\u6642\uff0c<strong>\u91dd\u5c0d\u7372\u5229\u90e8\u5206<\/strong>\u6240\u9700\u8981\u8ab2\u5fb5\u7684\u7a05\u984d\uff0c\u66f4\u7cbe\u78ba\u7684\u5b9a\u7fa9\u5247\u662f\u5c07\u300c\u623f\u5c4b\u300d\u53ca\u300c\u571f\u5730\u300d\u5408\u4f75\u4ee5\u5f8c\u7684\u5be6\u50f9\u7e3d\u984d\uff0c\u6263\u9664\u5be6\u969b\u53d6\u5f97\u7684\u6210\u672c\u4e4b\u5f8c\uff0c\u518d\u6309\u5be6\u969b\u7372\u5229\u8ab2\u5fb5\u4ea4\u6613\u6240\u5f97\u7a05\u3002<\/p>\n\n\n\n<p>\u623f\u5730\u5408\u4e00\u7a05\u7684\u51fa\u73fe\u662f\u70ba\u4e86\u53d6\u4ee3\u904e\u53bb\u4e0d\u52d5\u7522\u4ea4\u6613\u6642\uff0c\u5c07\u571f\u5730\u3001\u5efa\u7269\u5206\u958b\u7684\u96d9\u8ecc\u5236\u3002\u900f\u904e\u5169\u7a2e\u6536\u7a05\u65b9\u5f0f\u7684\u5408\u4e00\uff0c\u9054\u5230\u4e0d\u52d5\u7522\u4ea4\u6613\u5229\u5f97\u5be6\u50f9\u8ab2\u7684\u76ee\u7684\uff0c\u85c9\u6b64\u675c\u7d55\u4e0d\u8096\u5ee0\u5546\u64cd\u7e31\u623f\u5730\u50f9\u683c\u3001\u8ab2\u7a05\u57fa\u790e\u8207\u5e02\u50f9\u812b\u7bc0\u3001\u8ce0\u9322\u8ce3\u537b\u8981\u7e73\u571f\u5730\u589e\u503c\u7a05\u7b49\u554f\u984c\u3002<\/p>\n\n\n\n<p>\u5c0f\u63d0\u9192\uff1a\u623f\u5c4b\u8cb7\u8ce3\u7684\u6240\u5f97\u7a05\u8207\u4e00\u822c\u7684\u7d9c\u5408\u6240\u5f97\u7e3d\u984d\u662f\u4e0d\u4e00\u6a23\u7684\u5594\uff01<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u623f\u5730\u5408\u4e00\u7a052.0\u662f\u4ec0\u9ebc\uff1f\u600e\u9ebc\u6536\u7a05\uff1f<\/h2>\n\n\n\n<p>\u5927\u5bb6\u61c9\u8a72\u4e5f\u5f88\u5e38\u807d\u5230\u623f\u5730\u5408\u4e00\u7a052.0\u5427\uff01\u9019\u662f\u65bc2021\u5e74\u958b\u59cb\u57f7\u884c\u7684\u623f\u5730\u5408\u4e00\u7a05\u65b0\u5236\uff0c\u9019\u908a\u662f\u623f\u5730\u5408\u4e00\u7a05\u7684\u6536\u53d6\u6a19\u6e96\u3002<\/p>\n\n\n\n<p>\u203b\u6587\u5167\u63d0\u5230\u7684\u623f\u5730\u5408\u4e00\u7a05\u7686\u662f\u63072.0\u7248\u672c\uff0c\u82e5\u70ba1.0\u7248\u672c\u6703\u53e6\u5916\u6a19\u8a3b\u3002<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u623f\u5730\u5408\u4e00\u7a05\u7b97\u6cd5<\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>\u623f\u5730\u5408\u4e00\u7a05\u7a05\u984d<\/strong> = \u7a05\u57fa\uff08\u8ab2\u7a05\u6240\u5f97\uff09\u00d7 \u9069\u7528\u7a05\u7387\uff08\u623f\u5730\u5408\u4e00\u7a05\u7387\u4f9d\u7167\u6301\u6709\u6642\u9593\u4e0d\u540c\u6709\u5340\u5225\uff0c\u4e0b\u9762\u8aaa\u660e\uff09<\/p>\n<cite><strong>\u7a05\u57fa<\/strong> = \uff08\u6210\u4ea4\u50f9\uff0d\u53d6\u5f97\u6210\u672c\uff0d\u76f8\u95dc\u8cbb\u7528\u53ca\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d\uff09\uff58\u623f\u5730\u5408\u4e00\u7a05\u7a05\u7387<\/cite><\/blockquote>\n\n\n\n<p>\u5176\u4e2d\u7a05\u57fa\u6240\u63d0\u53ca\u7684\u76f8\u95dc\u8cbb\u7528\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ea4\u6613\u623f\u5c4b\u3001\u571f\u5730\u6240\u652f\u4ed8\u7684\u5fc5\u8981\u8cbb\u7528(\u5982\u4ef2\u4ecb\u8cbb\u3001\u5ee3\u544a\u8cbb\u3001\u6e05\u6f54\u8cbb\u3001\u642c\u904b\u8cbb\u3001\u5370\u82b1\u7a05\u3001\u4ee3\u66f8\u8cbb\u3001\u898f\u8cbb\u7b49)\u3002<\/li>\n\n\n\n<li>\u7576\u6b21\u4ea4\u6613\u672a\u81ea\u8a72\u623f\u5c4b\u53ca\u571f\u5730\u4ea4\u6613\u6240\u5f97\u984d\u6e1b\u9664\u7684\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d\u90e8\u5206\u6240\u7e73\u7d0d\u7684\u571f\u5730\u589e\u503c\u7a05\u3002&nbsp; &nbsp; \u3010\uff08\u7533\u5831\u79fb\u8f49\u73fe\u503c\u2014\u516c\u544a\u79fb\u8f49\u73fe\u503c\uff09\uff0f\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d\u3011*\u5df2\u7d0d\u571f\u5730\u589e\u503c\u7a05<\/li>\n\n\n\n<li>\u5982\u679c\u6c92\u6709\u8fa6\u6cd5\u8209\u8b49\u53d6\u5f97\u3001\u6539\u826f\u53ca\u79fb\u8f49\u800c\u652f\u4ed8\u7684\u8cbb\u7528\u8005\uff0c\u53ef\u4ee5\u6309\u6210\u4ea4\u50f9\u7e3d\u984d3%\u8a08\u7b97\uff0c\u4e26\u4ee530\u842c\u5143\u70ba\u9650\u8a8d\u5217\u70ba\u76f8\u95dc\u8cbb\u7528\uff1b\u800c\u5982\u679c\u5be6\u969b\u652f\u4ed8\u8cbb\u7528\u5927\u65bc\u63a8\u8a08\u8cbb\u7528\uff0c\u4e26\u4e14\u6709\u63d0\u4f9b\u5408\u6cd5\u652f\u51fa\u6191\u8b49\uff0c\u5247\u53ef\u4ee5\u6838\u5be6\u8a8d\u5b9a\u9ad8\u65bc30\u842c\u9650\u984d\u7684\u91d1\u984d\u3002<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49\ud83c\udffb<a href=\"https:\/\/www.mof.gov.tw\/houseandland\/multiplehtml\/de144e74630c4ac59f2d84a068c889c9\" rel=\"nofollow noopener\" target=\"_blank\">\u8a73\u60c5\u53ef\u4ee5\u53c3\u8003\u653f\u5e9c\u76f8\u95dc\u7db2\u7ad9<\/a><\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u623f\u5730\u5408\u4e00\u7a05\u9069\u7528\u7a05\u7387<\/h3>\n\n\n\n<p>\u623f\u5730\u5408\u4e00\u7a05\u70ba\u4e86\u6291\u5236\u7092\u623f\uff0c\u6839\u64da<strong>\u6301\u6709\u5e74\u4efd<\/strong>\u6703\u6709\u4e0d\u540c\u7684\u9069\u7528\u7a05\u7387\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u623f\u5730\u5408\u4e00\u7a05\u8ab2\u7a05\u6a19\u7684\u6301\u6709\u6642\u9593<\/th><th>\u623f\u5730\u5408\u4e00\u7a05\u7a05\u7387<\/th><\/tr><\/thead><tbody><tr><td>\u6301\u6709\u6642\u9593\u5c0f\u65bc 2 \u5e74<\/td><td>45%<\/td><\/tr><tr><td>\u6301\u6709\u6642\u9593\u8d85\u904e 2 \u5e74 \uff06 \u5c0f\u65bc 5 \u5e74<\/td><td>35%<\/td><\/tr><tr><td>\u6301\u6709\u6642\u9593\u8d85\u904e 5 \u5e74 \uff06 \u5c0f\u65bc 10 \u5e74<\/td><td>20%<\/td><\/tr><tr><td>\u6301\u6709\u6642\u9593\u8d85\u904e 10 \u5e74<\/td><td>15%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u623f\u5730\u5408\u4e00\u7a05\u8a66\u7b97<\/h3>\n\n\n\n<p>\u56e0\u70ba\u623f\u5730\u5408\u4e00\u7a05\u7684\u7b97\u6cd5\u975e\u5e38\u8907\u96dc\uff0c\u56e0\u6b64\u653f\u5e9c\u6709\u63a8\u51fa\u623f\u5730\u5408\u4e00\u7a05\u8a66\u7b97\u7684\u5de5\u5177\u4f9b\u6c11\u773e\u4f7f\u7528\u3002<\/p>\n\n\n\n<p>\ud83d\udc49\ud83c\udffb<a href=\"https:\/\/www.etax.nat.gov.tw\/etwmain\/etw158w\/2506\" rel=\"nofollow noopener\" target=\"_blank\">\u623f\u5730\u5408\u4e00\u7a05\u7dda\u4e0a\u8a66\u7b97<\/a><\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u623f\u5730\u5408\u4e00\u7a052.0\u8207\u623f\u5730\u5408\u4e00\u7a051.0\u5dee\u5225\u662f\u4ec0\u9ebc\uff1f<\/h3>\n\n\n\n<p>\u76f8\u8f03\u65bc\u904e\u53bb\u76841.0\uff0c\u5176\u4e2d\u6700\u5927\u7684\u5dee\u5225\u5728\u65bc\u4fee\u6cd5\u5f8c\u5ef6\u9577\u500b\u4eba\u77ed\u671f\u4ea4\u6613\u623f\u5730\u9069\u7528\u9ad8\u7a05\u7387\u4e4b\u6301\u6709\u671f\u9593\u3002<\/p>\n\n\n\n<p>\u539f\u50c5\u67091\u5e74\u5167\u6536\u53d645%\uff0c\u800c1\u81f32\u5e74\u5167\u50c5\u6536\u53d635%\uff0c\u73fe\u5df2\u5ef6\u9577\u81f32\u5e74\u5167\u90fd\u662f\u6536\u53d645%\uff1b\u800c2\u81f35\u5e74\u5167\u4e5f\u63d0\u9ad8\u81f335%\uff0c\u5982\u4e0b\u5716\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"829\" height=\"409\" src=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image.png\" alt=\"\u623f\u5730\u5408\u4e00\u7a052.0\u82071.0\u6bd4\u8f03\" class=\"wp-image-1277\" srcset=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image.png 829w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-600x296.png 600w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-768x379.png 768w\" sizes=\"(max-width: 829px) 100vw, 829px\" \/><figcaption class=\"wp-element-caption\">\u5716\u7247\u4f86\u6e90\uff1a\u8ca1\u653f\u90e8\u5168\u7403\u8cc7\u8a0a\u7db2<\/figcaption><\/figure>\n\n\n\n<p>\u9664\u6b64\uff0c\u91dd\u5c0d\u71df\u5229\u4e8b\u696d\u7684\u623f\u5c4b\u4ea4\u6613\uff0c\u4e5f\u7531\u539f\u672c\u623f\u5730\u5408\u4e00\u7a051.0\u898f\u5b9a\u7684\u51fa\u552e\u623f\u5730\u7a05\u7387\u4e00\u5f8b\u8ab220%\uff0c\u8abf\u6574\u70ba\u65b0\u7248\u623f\u5730\u5408\u4e00\u7a052.0\u7684\u898f\u5b9a\uff0c\u4e5f\u5c31\u662f\u9069\u7528\u300c\u77ed\u671f\u4ea4\u6613\u300d\u91cd\u7a05\u9700\u6301\u6709\u903e5\u5e74\u4ee5\u4e0a\u51fa\u552e\uff0c\u7a05\u7387\u624d\u80fd\u56de\u523020%\u3002<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u623f\u5730\u5408\u4e00\u7a05\u9069\u7528\u7bc4\u570d\u4e00\u89bd<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><strong>\u6240\u5f97\u4eba<\/strong><\/th><th><strong>\u6a19\u7684<\/strong><\/th><th><strong>\u53d6\u5f97\u65e5<\/strong><\/th><th><strong>\u4ea4\u6613\u65e5<\/strong><\/th><th><strong>\u9069\u7528\u7a05\u6cd5<\/strong><\/th><\/tr><\/thead><tbody><tr><td rowspan=\"4\">\u500b\u4eba<\/td><td class=\"has-text-align-left\" data-align=\"left\" rowspan=\"2\">\u623f\u5730\u3001\u623f\u5c4b\u4f7f\u7528\u6b0a<\/td><td rowspan=\"2\">105.1.1 \u4ee5\u5f8c<\/td><td>110.6.30 \u4ee5\u524d<\/td><td>\u623f\u5730\u5408\u4e00\u7a051.0<\/td><\/tr><tr><td>110.7.1 \u4ee5\u5f8c<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u623f\u5730\u5408\u4e00\u7a052.0<\/td><\/tr><tr><td>\u9810\u552e\u5c4b<\/td><td class=\"has-text-align-left\" data-align=\"left\">105.1.1 \u4ee5\u5f8c<\/td><td>110.7.1 \u4ee5\u5f8c<\/td><td>\u623f\u5730\u5408\u4e00\u7a052.0<\/td><\/tr><tr><td>\u7b26\u5408\u4e00\u5b9a\u689d\u4ef6\u80a1\u4efd\u6216\u51fa\u8cc7\u984d<\/td><td class=\"has-text-align-left\" data-align=\"left\"><\/td><td>110.7.1 \u4ee5\u5f8c<\/td><td>\u623f\u5730\u5408\u4e00\u7a052.0<\/td><\/tr><tr><td rowspan=\"4\">\u71df\u5229\u4e8b\u696d<\/td><td class=\"has-text-align-left\" data-align=\"left\" rowspan=\"2\">\u623f\u5730<\/td><td rowspan=\"2\">105.1.1 \u4ee5\u5f8c<\/td><td>110.6.30 \u4ee5\u524d<\/td><td>\u623f\u5730\u5408\u4e00\u7a051.0<\/td><\/tr><tr><td>110.7.1 \u4ee5\u5f8c<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u623f\u5730\u5408\u4e00\u7a052.0<\/td><\/tr><tr><td>\u623f\u5c4b\u4f7f\u7528 \u6b0a\u3001\u9810\u552e \u5c4b<\/td><td class=\"has-text-align-left\" data-align=\"left\">105.1.1 \u4ee5\u5f8c<\/td><td>110.7.1 \u4ee5\u5f8c<\/td><td>\u623f\u5730\u5408\u4e00\u7a052.0<\/td><\/tr><tr><td>\u7b26\u5408\u4e00\u5b9a\u689d\u4ef6\u80a1\u4efd\u6216\u51fa\u8cc7\u984d<\/td><td class=\"has-text-align-left\" data-align=\"left\"><\/td><td>110.7.1 \u4ee5\u5f8c<\/td><td>\u623f\u5730\u5408\u4e00\u7a052.0<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u623f\u5730\u5408\u4e00\u7a05\u4e5f\u6709\u512a\u60e0\u7a05\u7387\uff01<\/h2>\n\n\n\n<p>\u770b\u5230\u4e0a\u9762\u7684\u623f\u5730\u5408\u4e00\u7a05\u5fb5\u6536\u7a05\u7387\u90a3\u9ebc\u9ad8\u4e0d\u77e5\u9053\u5927\u5bb6\u6709\u6c92\u6709\u5687\u5230\uff1f\u9019\u908a\u8981\u544a\u8a34\u5927\u5bb6\uff0c\u5176\u5be6<strong>\u623f\u5730\u5408\u4e00\u7a05\u4e5f\u6709\u512a\u60e0\u7a05\u7387<\/strong>\uff01\u53ea\u8981\u7b26\u5408\u4ee5\u4e0b\u4e09\u9ede\u5c31\u80fd\u4eab\u6709\u81ea\u4f4f\u623f\u5730\u512a\u60e0\u7a05\u7387\u300c10%\u300d\uff0c\u4e5f\u662f\u623f\u5730\u5408\u4e00\u7a05\u7684\u6700\u4f4e\u7a05\u7387\u3002<\/p>\n\n\n\n<ol 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target=\"_blank\">\u4e86\u89e3\u66f4\u591a\u670d\u52d9\u5167\u5bb9<\/a><\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>\u623f\u5730\u5408\u4e00\u7a052.0\uff0c\u662f\u65b0\u91dd\u5c0d\u623f\u5730\u8cb7\u8ce3\u6240\u63a8\u51fa\u7684\u6240\u5f97\u7a05\uff0c\u9069\u7528\u5c0d\u8c61\u70ba\u623f\u5730\u53d6\u7684\u65e5\u5728105\u5e741\u67081\u65e5\u5f8c\u7684\u623f\u5730\uff0c\u800c\u6839\u64da\u6301\u6709\u5e74\u4efd\u6703\u6709\u4e0d\u540c\u7684\u9069\u7528\u7a05\u7387\uff0c\u7d1a\u8ddd\u670945%\u300135%\u300120%\u4ee5\u53ca15%\u3002<\/p>\n","protected":false},"author":1,"featured_media":1276,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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