{"id":1977,"date":"2025-05-16T12:04:54","date_gmt":"2025-05-16T04:04:54","guid":{"rendered":"https:\/\/www.zuyou.com.tw\/blog\/?p=1977"},"modified":"2026-05-08T12:33:24","modified_gmt":"2026-05-08T04:33:24","slug":"non-owner-occupied-residence-tax","status":"publish","type":"post","link":"https:\/\/www.zuyou.com.tw\/blog\/tax-policy\/non-owner-occupied-residence-tax\/","title":{"rendered":"\u81ea\u7528\u3001\u975e\u81ea\u7528\u4f4f\u5b85\u7a05\u7387\u5927\u4e0d\u540c\uff01\u539f\u4f86\u81ea\u4f4f\u5c0d\u623f\u5c4b\u3001\u5730\u50f9\u7a05\u984d\u6709\u5f71\u97ff"},"content":{"rendered":"\n<p>\u5c4b\u4e3b\u5011\u77e5\u9053\u55ce\uff1f\u623f\u5c4b\u7684\u4f7f\u7528\u65b9\u5f0f\u4e0d\u540c\uff0c\u7e73\u7684\u7a05\u4e5f\u6703\u5dee\u5f88\u591a\uff01\u4e0d\u8ad6\u662f\u81ea\u4f4f\u3001\u51fa\u79df\uff0c\u9084\u662f\u7a7a\u8457\u6c92\u7528\uff0c\u623f\u5c4b\u7a05\u8207\u5730\u50f9\u7a05\u90fd\u6703\u56e0\u70ba\u300c\u81ea\u4f4f\u300d\u6216\u300c\u975e\u81ea\u4f4f\u300d\u800c\u9069\u7528\u4e0d\u540c\u7a05\u7387\uff0c\u4e5f\u5c31\u662f\u5927\u5bb6\u5e38\u8aaa\u7684\u81ea\u7528\u4f4f\u5b85\u7a05\u7387\u8207\u975e\u81ea\u7528\u4f4f\u5b85\u7a05\u3002\u9019\u6b21\u79df\u5bd3\u5c07\u5e36\u4f60\u4e00\u6b21\u641e\u61c2\u5169\u7a2e\u7a05\u7684\u5dee\u7570\u3001\u81ea\u4f4f\u8207\u975e\u81ea\u4f4f\u7684\u5b9a\u7fa9\uff0c\u9084\u6709\u7c21\u55ae\u5be6\u7528\u7684\u7bc0\u7a05\u65b9\u5f0f\uff0c\u5e6b\u52a9\u4f60\u5831\u7a05\u66f4\u6709\u65b9\u5411\u3001\u66f4\u6c92\u58d3\u529b\uff01<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u53f0\u7063\u8ddf\u4f4f\u5b85\u76f8\u95dc\u7684\u7a05\u5206\u70ba 2 \u7a2e\uff1a\u623f\u5c4b\u7a05\u3001\u5730\u50f9\u7a05<\/h2>\n\n\n\n<p>\u5728\u53f0\u7063\u6301\u6709\u4e0d\u52d5\u7522\u6642\uff0c\u9700\u8981\u7e73\u4ea4 2 \u7a2e\u4e3b\u8981\u7684\u8ca1\u7522\u7a05\uff1a\u300c\u623f\u5c4b\u7a05\u300d\u8207\u300c\u5730\u50f9\u7a05\u300d\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u623f\u5c4b\u7a05<\/strong>\uff1a\u662f\u91dd\u5c0d\u623f\u5c4b\u6240\u6709\u6b0a\u4eba\u5fb5\u6536\u7684\u5730\u65b9\u7a05\uff0c\u8a08\u7b97\u57fa\u6e96\u70ba\u300c\u623f\u5c4b\u8a55\u5b9a\u73fe\u503c\u300d\uff0c<strong>\u5fb5\u6536\u671f\u9593\u70ba\u6bcf\u5e74 5 \u6708<\/strong>\uff0c\u8a08\u7a05\u5e74\u5ea6\u662f\u524d\u4e00\u5e74\u7684 7 \u6708 1 \u65e5\u5230\u7576\u5e74 6 \u6708 30 \u65e5\u3002<br><\/li>\n\n\n\n<li><strong>\u5730\u50f9\u7a05<\/strong>\uff1a\u91dd\u5c0d\u571f\u5730\u6240\u6709\u4eba\u5fb5\u6536\uff0c\u8a08\u7a05\u57fa\u790e\u70ba\u516c\u544a\u5730\u50f9\uff0c<strong>\u6bcf\u5e74 11 \u6708\u5fb5\u6536\u4e00\u6b21<\/strong>\uff0c\u6db5\u84cb\u7576\u5e74\u5ea6 1 \u6708 1 \u65e5\u5230 12 \u6708 31 \u65e5\u7684\u6574\u5e74\u3002<br><\/li>\n<\/ul>\n\n\n\n<p>\u96d6\u7136\u5169\u8005\u90fd\u662f\u6301\u6709\u4e0d\u52d5\u7522\u9700\u8ca0\u64d4\u7684\u7a05\u91d1\uff0c\u4f46\u8a08\u7b97\u57fa\u790e\u3001\u8ab2\u5fb5\u671f\u9593\u3001\u9069\u7528\u689d\u4ef6\u8207\u512a\u60e0\u898f\u5b9a\u7686\u4e0d\u540c\uff0c\u4e14\u5169<strong>\u8005\u7684\u81ea\u4f4f\u512a\u60e0\u9700\u8981\u5206\u5225\u63d0\u51fa\u7533\u8acb<\/strong>\uff0c\u9019\u9ede\u4e5f\u8acb\u5404\u4f4d\u5c4b\u4e3b\u6ce8\u610f\u4e86\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\">\u4f4f\u5b85\u81ea\u4f4f\u3001\u975e\u81ea\u4f4f\u77e5\u591a\u5c11\uff1f\u539f\u4f86\u7a05\u7387\u5927\u6709\u4e0d\u540c<\/h2>\n\n\n\n<p>\u5728\u623f\u5c4b\u7a05\u8207\u5730\u50f9\u7a05\u4e0a\uff0c\u81ea\u4f4f\u8207\u5426\u6703\u660e\u986f\u5f71\u97ff\u7a05\u7387\uff0c2025\u5e74\u8d77\uff0c\u53f0\u7063\u5be6\u65bd\u65b0\u7684\u623f\u5c4b\u7a05\u5236\uff08\u4fd7\u7a31\u300c<a href=\"https:\/\/www.zuyou.com.tw\/blog\/house-tax2\">\u623f\u5c4b\u7a052.0<\/a>\u300d\uff09\uff0c\u81ea\u4f4f\u8207\u975e\u81ea\u4f4f\u7684\u8a8d\u5b9a\u66f4\u52a0\u56b4\u683c\uff0c\u7a05\u7387\u5dee\u7570\u4e5f\u62c9\u5927\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u3010\u623f\u5c4b\u7a052.0\u3011\u81ea\u4f4f vs \u975e\u81ea\u4f4f<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u985e\u5225<\/td><td>\u5b9a\u7fa9\u8aaa\u660e<\/td><td>\u539f\u7a05\u7387<\/td><td>\u65b0\u7a05\u73872025 \u4e0a\u8def<\/td><\/tr><tr><td>\u55ae\u4e00\u81ea\u7528\u623f\u5c4b<\/td><td>\u552f\u4e00\u81ea\u4f4f\u623f\u5c4b\uff0c\u4e14\u4f4e\u65bc\u6cd5\u5b9a\u4e00\u5b9a\u91d1\u984d\u8005\uff0c\u53ef\u964d\u81f3 1%<\/td><td>1.2%<\/td><td>1%<\/td><\/tr><tr><td>\u81ea\u7528\u623f\u5c4b\uff08\u7b2c 2 &#8211; 3 \u6236\uff09<\/td><td>\u623f\u5c4b\u4f9b\u672c\u4eba\u3001\u914d\u5076\u6216\u76f4\u7cfb\u89aa\u5c6c\u5be6\u969b\u5c45\u4f4f\uff0c\u5df2\u8a2d\u7c4d\uff0c\u4e14\u672c\u4eba\u53ca\u914d\u5076\u3001\u672a\u6210\u5e74\u5b50\u5973\u5728\u5168\u570b\u5408\u8a08\u6301\u6709 3 \u6236\u4ee5\u5167<\/td><td>1.2%<\/td><td>1.2%<\/td><\/tr><tr><td>\u975e\u81ea\u7528\u623f\u5c4b\uff08\u542b\u51fa\u79df\u3001\u7a7a\u5c4b\uff09<\/td><td>\u4e0d\u7b26\u5408\u81ea\u4f4f\u623f\u5c4b\u5b9a\u7fa9\uff0c\u5982\u51fa\u79df\u672a\u7533\u5831\u79df\u91d1\u3001\u7a7a\u5c4b\u6216\u591a\u5c4b\u6301\u6709<\/td><td>1.5%\uff5e3.6%<\/td><td>2.0% ~ 4.8%\uff0c\u63a1\u5168\u570b\u5408\u4f75\u8a08\u7b97\u3001\u7d2f\u9032\u7a05\u7387<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u82e5\u70ba\u51fa\u79df\u623f\u5c4b\uff0c\u4e14\u6709\u5982\u5be6\u7533\u5831\u79df\u91d1\u6240\u5f97\u8005\uff0c\u7a05\u7387\u53ef\u4ecb\u65bc1.5%~2.4%\u9593\uff0c\u5305\u79df\u4ee3\u7ba1\u4e5f\u540c\u4eab\u76f8\u540c\u7a05\u7387\u5537\uff01<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u623f\u5c4b\u7a052.0\u8a66\u7b97<\/h3>\n\n\n\n<p>\u61c9\u7d0d\u623f\u5c4b\u7a05\u984d = \u623f\u5c4b\u8ab2\u7a05\u73fe\u503c \u00d7 \u9069\u7528\u7a05\u7387<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u623f\u5c4b\u8ab2\u7a05\u73fe\u503c<\/strong>\u53c8\u53ef\u5c55\u958b\u70ba\uff1a<br>\u6838\u5b9a\u55ae\u50f9 \u00d7 \u9762\u7a4d \u00d7 (1 \u2212 \u6298\u820a\u7387 \u00d7 \u6298\u820a\u5e74\u6578) \u00d7 \u623f\u5c4b\u8857\u8def\u7b49\u7d1a\u8abf\u6574\u7387\uff08\u8def\u6bb5\u7387\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u5728\u623f\u5c4b\u8ab2\u7a05\u73fe\u503c\u70ba 100 \u842c\u7684\u60c5\u6cc1\u4e0b\uff0c\u81ea\u7528\u3001\u975e\u81ea\u7528\u623f\u5c4b\u7684\u6536\u7a05\u91d1\u984d\u4e5f\u5c31\u4e0d\u540c\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u4f7f\u7528\u60c5\u6cc1<\/strong><\/th><th><strong>\u7a05\u7387<\/strong><\/th><th><strong>\u61c9\u7d0d\u7a05\u984d (NT$)<\/strong><\/th><th><strong>\u516c\u5f0f\u5e36\u5165\u793a\u4f8b<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u81ea\u7528\u4f4f\u5b85<\/td><td>1.2%\uff08\u53ef\u964d1%\uff09<\/td><td>12,000\uff08\u53ef10,000\uff09<\/td><td>1,000,000 \u00d7 1.2% = 12,000<\/td><\/tr><tr><td>\u975e\u81ea\u7528\uff081\u20134\u6236\uff09<\/td><td>1.50%<\/td><td>15,000<\/td><td>1,000,000 \u00d7 1.5% = 15,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u3010\u5730\u50f9\u7a05\u3011\u81ea\u7528 vs \u4e00\u822c\u7528\u5730<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u985e\u5225<\/strong><\/th><th><strong>\u5b9a\u7fa9\u8aaa\u660e<\/strong><\/th><th><strong>\u7a05\u7387<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u81ea\u7528\u4f4f\u5b85\u7528\u5730<\/td><td>\u571f\u5730\u6240\u6709\u6b0a\u4eba\u3001\u914d\u5076\u6216\u76f4\u7cfb\u89aa\u5c6c\u8a2d\u7c4d\u5c45\u4f4f\uff0c\u4e14\u672a\u51fa\u79df\u71df\u696d\u3002\u9762\u7a4d\u9650\u5236\uff1a\u90fd\u5e02 300\u33a1 \u5167\u3001\u975e\u90fd\u5e02 700\u33a1 \u5167<\/td><td>2\u2030<\/td><\/tr><tr><td>\u4e00\u822c\u7528\u5730<\/td><td>\u4e0d\u7b26\u5408\u81ea\u7528\u4f4f\u5b85\u689d\u4ef6\u7684\u571f\u5730<\/td><td>10\u2030 ~ 55\u2030\uff08\u63a1\u7d2f\u9032\u7a05\u7387\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u5730\u50f9\u7a05\u8a66\u7b97<\/h3>\n\n\n\n<p>\u61c9\u7d0d\u5730\u50f9\u7a05\u984d = \u8ab2\u7a05\u5730\u50f9 \u00d7 \u9069\u7528\u7a05\u7387<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5176\u4e2d\uff0c\u8ab2\u7a05\u5730\u50f9\u901a\u5e38\u70ba\u300c\u516c\u544a\u571f\u5730\u73fe\u503c \u00d7 \u571f\u5730\u9762\u7a4d\u300d\uff0c\u518d\u4f9d\u7d2f\u9032\u6216\u81ea\u7528\u512a\u60e0\u7a05\u7387\uff082\u2030\uff09\u8a08\u7b97\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u5728\u8ab2\u7a05\u5730\u50f9\u70ba 100 \u842c\u7684\u60c5\u6cc1\u4e0b\uff0c\u81ea\u7528\u3001\u4e00\u822c\u7528\u5730\u7684\u6536\u7a05\u91d1\u984d\u4e5f\u5c31\u4e0d\u540c\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u4f7f\u7528\u60c5\u6cc1<\/strong><\/th><th><strong>\u7a05\u7387<\/strong><\/th><th><strong>\u61c9\u7d0d\u7a05\u984d (NT$)<\/strong><\/th><th><strong>\u516c\u5f0f\u5e36\u5165\u793a\u4f8b<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u81ea\u7528\u4f4f\u5b85\u7528\u5730<\/td><td>0.20%<\/td><td>2,000<\/td><td>1,000,000 \u00d7 0.2% = 2,000<\/td><\/tr><tr><td>\u4e00\u822c\u7528\u5730<\/td><td>1.0% (10\u2030)<\/td><td>10,000<\/td><td>1,000,000 \u00d7 1.0% = 10,000<\/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\">\u4f4f\u5b85\u81ea\u4f4f\u3001\u975e\u81ea\u4f4f\u5c0d\u623f\u6771\u7684\u7a05\u6536\u5f71\u97ff\u6709\u54ea\u4e9b\uff1f<\/h2>\n\n\n\n<p>\u5c0d\u6301\u6709\u591a\u9593\u623f\u7522\u3001\u6216\u5c07\u623f\u5c4b\u51fa\u79df\u7684\u623f\u6771\u800c\u8a00\uff0c\u662f\u5426\u7b26\u5408\u300c\u81ea\u4f4f\u300d\u5b9a\u7fa9\u5c07\u76f4\u63a5\u5f71\u97ff\u623f\u5c4b\u7a05\u8ca0\u64d4\uff0c\u800c\u81ea\u5f9e\u623f\u5c4b\u7a05 2.0 \u65b0\u5236\u4e0a\u8def\u5f8c\uff0c\u7a05\u7387\u5dee\u7570\u6703\u66f4\u52a0\u660e\u986f\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u672a\u5982\u5be6\u7533\u5831\u79df\u91d1\uff0c\u6050\u88ab\u8ab2\u6700\u9ad8\u7a05<\/li>\n<\/ol>\n\n\n\n<p>\u82e5\u623f\u6771\u672a\u5728\u623f\u5c4b\u7a05\u7533\u5831\u671f\u9650\uff08\u6bcf\u5e743\u670822\u65e5\u524d\uff09\u6aa2\u9644\u79df\u8cc3\u5951\u7d04\u3001\u672a\u7533\u5831\u79df\u91d1\u6536\u5165\uff0c\u5c07\u88ab\u8996\u70ba\u300c\u975e\u81ea\u4f4f\u623f\u5c4b\u300d\uff0c\u4f9d\u7167\u6236\u6578\u4ee5\u6700\u9ad8 4.8% \u7a05\u7387\u8ab2\u5fb5\uff0c\u7a05\u984d\u5927\u5e45\u589e\u52a0\u3002<\/p>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li>\u5982\u5be6\u7533\u5831\u79df\u91d1\uff0c\u6709\u6a5f\u6703\u9069\u7528\u512a\u60e0\u7a05\u7387<\/li>\n<\/ol>\n\n\n\n<p>\u53ea\u8981\u7b26\u5408\u4e0b\u5217\u689d\u4ef6\uff0c\u5c31\u53ef\u7533\u8acb\u8f03\u4f4e\u7684\u51fa\u79df\u7a05\u7387\uff081.5%~2.4%\uff09\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u63d0\u4f9b\u6b63\u5f0f\u79df\u8cc3\u5951\u7d04<\/li>\n\n\n\n<li>\u7533\u5831\u79df\u91d1\u6240\u5f97\u9054\u4e00\u5b9a\u6a19\u6e96\uff08\u5404\u7e23\u5e02\u516c\u544a\u6a19\u6e96\uff09<\/li>\n\n\n\n<li>\u65bc\u7533\u5831\u671f\u9593\u5167\u63d0\u51fa\u7533\u8acb<br><\/li>\n<\/ul>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li>\u6210\u70ba\u516c\u76ca\u51fa\u79df\u4eba\uff0c\u4eab\u81ea\u4f4f\u7a05\u7387<\/li>\n<\/ol>\n\n\n\n<p>\u82e5\u623f\u6771\u51fa\u79df\u7d66\u7b26\u5408\u79df\u91d1\u88dc\u8cbc\u8cc7\u683c\u7684\u79df\u5ba2\uff0c\u4e26\u5411\u5167\u653f\u90e8\u7533\u8acb\u6210\u70ba\u300c<a href=\"https:\/\/www.zuyou.com.tw\/blog\/landlordknowhow\/charitable-lesssor-introdution\/\">\u516c\u76ca\u51fa\u79df\u4eba<\/a>\u300d\uff0c\u7d93\u6838\u5b9a\u5f8c\u53ef\u9069\u7528\u623f\u5c4b\u7a05 1.2% \u8207\u5730\u50f9\u7a05 2\u2030 \u7684\u512a\u60e0\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" 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