{"id":2457,"date":"2026-05-04T14:26:14","date_gmt":"2026-05-04T06:26:14","guid":{"rendered":"https:\/\/www.zuyou.com.tw\/blog\/?p=2457"},"modified":"2026-05-04T14:26:15","modified_gmt":"2026-05-04T06:26:15","slug":"vacancy-tax","status":"publish","type":"post","link":"https:\/\/www.zuyou.com.tw\/blog\/landlordknowhow\/vacancy-tax\/","title":{"rendered":"\u7a7a\u5c4b\u7a05\u8981\u6ce8\u610f\uff01\u6301\u6709\u591a\u9593\u623f\u53ef\u80fd\u7e73\u66f4\u591a\u7a05\uff1f\u5408\u6cd5\u7bc0\u7a05\u5efa\u8b70\u9019\u88e1\u770b"},"content":{"rendered":"\n

\u653f\u5e9c\u70ba\u4e86\u6d3b\u5316\u9592\u7f6e\u623f\u7522\uff0c\u63a8\u51fa\u4e86\u65b0\u7684\u623f\u5c4b\u7a05\u653f\u7b56\uff0c\u4e5f\u5c31\u662f\u5927\u5bb6\u5e38\u8aaa\u7684\u300c\u7a7a\u5c4b\u7a05\u300d\u3002<\/p>\n\n\n\n

\u4f46\u66f4\u7cbe\u78ba\u4f86\u8aaa\uff0c\u53f0\u7063\u76ee\u524d\u4e26\u975e\u55ae\u7368\u8ab2\u5fb5\u7a7a\u5c4b\u7a05\uff0c\u800c\u662f\u900f\u904e\u56e4\u623f\u7a05 2.0 \u7684\u65b0\u5236\uff0c\u4f86\u9054\u5230\u9f13\u52f5\u623f\u5c4b\u6709\u6548\u5229\u7528\u7684\u76ee\u7684\uff0c\u9019\u9805\u653f\u7b56\u7684\u6838\u5fc3\uff0c\u662f\u5e0c\u671b\u8b93\u6bcf\u4e00\u4efd\u623f\u7522\u90fd\u80fd\u767c\u63ee\u5176\u6700\u5927\u7684\u50f9\u503c\uff0c\u70ba\u793e\u6703\u5e36\u4f86\u66f4\u591a\u6eab\u6696\u8207\u6d3b\u529b\u3002<\/p>\n\n\n\n

<\/div>\n\n\n\n

\u4ec0\u9ebc\u662f\u7a7a\u5c4b\u7a05\uff1f\u7a7a\u5c4b\u7a05\u8207\u56e4\u623f\u7a05 2.0 \u7a76\u7adf\u6709\u4ec0\u9ebc\u95dc\u4fc2\uff1f<\/h2>\n\n\n\n

\u7a7a\u5c4b\u7a05\u6307\u7684\u5c31\u662f\u300c\u623f\u5c4b\u7a052.0\u300d\u91dd\u5c0d\u9592\u7f6e\u623f\u5c4b\u7684\u7a05\u6cd5\uff0c\u53c8\u53ef\u4ee5\u88ab\u7a31\u70ba\u300c\u56e4\u623f\u7a052.0<\/a>\u300d\u3002<\/p>\n\n\n\n

\u7c21\u55ae\u4f86\u8aaa\uff0c\u7a7a\u5c4b\u7a05\u662f\u653f\u5e9c\u5728 2024 \u5e74 7 \u6708 1 \u65e5\u6b63\u5f0f\u4e0a\u8def\u5be6\u65bd\u7684\u623f\u5c4b\u7a05\u65b0\u5236\uff0c\u5b83\u91dd\u5c0d\u975e\u81ea\u4f4f\u7684\u623f\u5c4b\u9032\u884c\u5168\u570b\u6b78\u6236\uff0c\u4e26\u4f9d\u64da\u6301\u6709\u6236\u6578\u591a\u5be1\uff0c\u8ab2\u5fb5\u5dee\u5225\u7a05\u7387\u3002<\/p>\n\n\n\n

\u9019\u9805\u65b0\u5236\u6700\u5927\u7684\u8b8a\u9769\u5728\u65bc\u300c\u5168\u570b\u6b78\u6236\u300d\uff0c\u9019\u8868\u793a\u653f\u5e9c\u6703\u5c07\u5728\u5168\u570b\u7bc4\u570d\u5167\u6301\u6709\u7684\u975e\u81ea\u4f4f\u623f\u5c4b\u5408\u4f75\u8a08\u7b97\uff0c\u4e0d\u518d\u662f\u904e\u53bb\u5404\u7e23\u5e02\u7368\u7acb\u8a08\u7b97\u7684\u65b9\u5f0f\uff0c\u9019\u5c0d\u64c1\u6709\u591a\u8655\u623f\u7522\u7684\u5c4b\u4e3b\u4f86\u8aaa\uff0c\u7a05\u52d9\u8ca0\u64d4\u5c07\u6703\u986f\u8457\u589e\u52a0\uff0c\u56e0\u6b64\u7406\u89e3\u5169\u8005\u4e4b\u9593\u7684\u9023\u7d50\uff0c\u662f\u638c\u63e1\u81ea\u8eab\u6b0a\u76ca\u7684\u7b2c\u4e00\u6b65\u3002<\/p>\n\n\n\n

<\/div>\n\n\n\n

\u6211\u7684\u623f\u5b50\u7b97\u7a7a\u5c4b\u55ce\uff1f\u8a8d\u5b9a\u6a19\u6e96\u5927\u516c\u958b<\/h2>\n\n\n\n

\u8a31\u591a\u5c4b\u4e3b\u6703\u554f\uff0c\u6211\u7684\u623f\u5b50\u53ea\u662f\u66ab\u6642\u6c92\u4eba\u4f4f\uff0c\u9019\u6a23\u4e5f\u7b97\u7a7a\u5c4b\u55ce\uff1f\u653f\u5e9c\u5728\u8a8d\u5b9a\u623f\u5c4b\u662f\u5426\u70ba\u300c\u7a7a\u5c4b\u300d\u6642\uff0c\u6703\u7d9c\u5408\u8003\u91cf\u591a\u9805\u56e0\u7d20\uff0c\u6700\u5e38\u898b\u7684\u5224\u65b7\u4f9d\u64da\u5305\u62ec\uff1a<\/p>\n\n\n\n

    \n
  1. \u5c45\u4f4f\u4e8b\u5be6<\/strong>\uff1a\u623f\u5c4b\u5167\u662f\u5426\u8a2d\u6709\u6236\u7c4d\uff0c\u662f\u5224\u65b7\u81ea\u4f4f\u8207\u5426\u7684\u91cd\u8981\u6307\u6a19\uff0c\u82e5\u623f\u5c4b\u5167\u7121\u4eba\u8a2d\u7c4d\uff0c\u4e14\u4e0d\u7b26\u5408\u5176\u4ed6\u81ea\u4f4f\u689d\u4ef6\uff0c\u5247\u53ef\u80fd\u88ab\u8a8d\u5b9a\u70ba\u975e\u81ea\u4f4f\u623f\u5c4b\u3002<\/li>\n\n\n\n
  2. \u6c34\u96fb\u4f7f\u7528\u91cf<\/strong>\uff1a\u9019\u662f\u5224\u65b7\u623f\u5c4b\u662f\u5426\u5be6\u969b\u4f7f\u7528\u7684\u91cd\u8981\u53c3\u8003\uff0c\u5982\u679c\u623f\u5c4b\u9577\u671f\u6c34\u96fb\u7528\u91cf\u6975\u4f4e\uff0c\u9060\u4f4e\u65bc\u4e00\u822c\u5bb6\u5ead\u7684\u5e73\u5747\u7528\u91cf\uff0c\u7a05\u52d9\u6a5f\u95dc\u4fbf\u53ef\u80fd\u5c07\u5176\u5217\u70ba\u9592\u7f6e\u623f\u5c4b\u3002<\/li>\n\n\n\n
  3. \u5be6\u969b\u8d70\u8a2a<\/strong>\uff1a\u900f\u904e\u8a2a\u67e5\u4eba\u54e1\u5be6\u5730\u8d70\u8a2a\uff0c\u82e5\u6bcf\u6236\u81f3\u5c11\u6309\u9580\u9234 3 \u6b21\u7121\u4eba\u61c9\u9580\uff0c\u4e26\u8a2a\u8ac7\u9130\u5c45\u6216\u7ba1\u7406\u54e1\u78ba\u8a8d\u5f8c\u5224\u5b9a\u3002<\/li>\n<\/ol>\n\n\n\n
    <\/div>\n\n\n\n

    \u7a7a\u5c4b\u7a05\u7a05\u7387\u8a66\u7b97\uff1a\u9592\u7f6e\u8207\u51fa\u79df\u7684\u9a5a\u4eba\u7a05\u5dee<\/h2>\n\n\n\n

    \u56e4\u623f\u7a05 2.0 \u4e0a\u8def\u5f8c\uff0c\u6700\u5927\u7684\u5f71\u97ff\u5c31\u662f\u975e\u81ea\u4f4f\u623f\u5c4b\u7684\u7a05\u7387\u5927\u5e45\u8abf\u6574\u3002<\/p>\n\n\n\n

    \u904e\u53bb\u5404\u7e23\u5e02\u7684\u7a05\u7387\u4e0d\u4e00\uff0c\u73fe\u5728\u5247\u7d71\u4e00\u70ba\u5168\u570b\u6b78\u6236\uff0c\u4e26\u9069\u7528 2% \u81f3 4.8% \u7684\u5dee\u5225\u7a05\u7387\uff0c\u800c\u5982\u679c\u9078\u64c7\u5c07\u9592\u7f6e\u623f\u5c4b\u51fa\u79df\uff0c\u4e26\u4f9d\u6cd5\u7533\u5831\u79df\u8cc3\u6240\u5f97\uff0c\u5247\u53ef\u9069\u7528\u8f03\u4f4e\u7684\u512a\u60e0\u7a05\u7387\uff0c\u4ecb\u65bc 1.5% \u81f3 2.4% \u4e4b\u9593\u3002<\/p>\n\n\n\n

    \u6211\u5011\u900f\u904e\u4e00\u500b\u7c21\u55ae\u7684\u7bc4\u4f8b\u4f86\u8a66\u7b97\uff0c\u6703\u767c\u73fe\u300c\u51fa\u79df\u300d\u4e0d\u50c5\u80fd\u70ba\u5e36\u4f86\u79df\u91d1\u6536\u76ca\uff0c\u66f4\u80fd\u6709\u6548\u964d\u4f4e\u7a05\u52d9\u8ca0\u64d4\uff1a<\/p>\n\n\n\n

    \u5047\u8a2d\u7684\u623f\u5c4b\u73fe\u503c\u70ba 100 \u842c\u5143<\/p>\n\n\n\n

    \u4f7f\u7528\u60c5\u5f62<\/td>\u9069\u7528\u7a05\u7387<\/td>\u6bcf\u5e74\u623f\u5c4b\u7a05\u984d<\/td>\u7a05\u52d9\u5dee\u7570\uff08\u8207\u9592\u7f6e\u76f8\u6bd4\uff09<\/td><\/tr>
    \u9592\u7f6e<\/td>2% \u81f3 4.8%<\/td>2 \u842c\u81f3 4.8 \u842c<\/td>–<\/td><\/tr>
    \u51fa\u79df<\/td>1.5% \u81f3 2.4%<\/td>1.5 \u842c\u81f3 2.4 \u842c<\/td>\u6700\u9ad8\u53ef\u7701 2.4 \u842c\u5143<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    \u5f9e\u8a66\u7b97\u4e2d\u4e0d\u96e3\u770b\u51fa\uff0c\u5c07\u9592\u7f6e\u623f\u5c4b\u51fa\u79df\uff0c\u80fd\u70ba\u7701\u4e0b\u53ef\u89c0\u7684\u7a05\u91d1\uff0c\u4e0d\u50c5\u662f\u6578\u5b57\u4e0a\u7684\u6e1b\u5c11\uff0c\u66f4\u662f\u8b93\u7684\u8cc7\u7522\u767c\u63ee\u6700\u5927\u6548\u76ca\u7684\u660e\u667a\u4e4b\u8209\u3002<\/p>\n\n\n\n

    \n
    \u7acb\u5373\u8aee\u8a62\u79df\u5bd3\u51fa\u79df\u65b9\u6848<\/a><\/div>\n<\/div>\n\n\n\n
    <\/div>\n\n\n\n

    \u5408\u6cd5\u7bc0\u7a05\u7684\u4e09\u5927\u5efa\u8b70<\/h2>\n\n\n\n

    \u9762\u5c0d\u65b0\u7684\u7a05\u52d9\u653f\u7b56\uff0c\u6211\u5011\u4e0d\u5e0c\u671b\u7684\u623f\u7522\u6210\u70ba\u751c\u871c\u7684\u8ca0\u64d4\uff0c\u4ee5\u4e0b\u63d0\u4f9b\u4e09\u500b\u6eab\u99a8\u5efa\u8b70\uff0c\u5e6b\u52a9\u5408\u6cd5\u7bc0\u7a05\uff0c\u8b93\u7684\u623f\u5c4b\u4e0d\u518d\u9592\u7f6e\uff0c\u540c\u6642\u4e5f\u80fd\u70ba\u793e\u6703\u8ca2\u737b\u4e00\u4efd\u5fc3\u529b\uff1a<\/p>\n\n\n\n

      \n
    1. \u722d\u53d6\u81ea\u7528\u4f4f\u5b85<\/strong>\uff1a\u6700\u76f4\u63a5\u7684\u65b9\u5f0f\uff0c\u662f\u5c07\u623f\u5c4b\u4f9b\u672c\u4eba\u3001\u914d\u5076\u6216\u76f4\u7cfb\u89aa\u5c6c\u8a2d\u7c4d\u4e26\u5be6\u969b\u5c45\u4f4f\u3002\u6bcf\u500b\u4eba\u4e00\u751f\u4e2d\u53ea\u6709\u4e00\u6b21\u6a5f\u6703\uff0c\u5c07\u4e00\u6236\u623f\u5c4b\u8a8d\u5b9a\u70ba\u81ea\u4f4f\u7528\u4f4f\u5b85\uff0c\u4eab\u6709 1.2% \u7684\u512a\u60e0\u7a05\u7387\u3002\u82e5\u6709\u591a\u6236\u623f\u7522\uff0c\u53ef\u8003\u616e\u5c07\u6236\u7c4d\u5206\u6563\u81f3\u4e0d\u540c\u623f\u5c4b\uff0c\u4ee5\u7b26\u5408\u81ea\u4f4f\u689d\u4ef6\u3002<\/li>\n\n\n\n
    2. \u516c\u76ca\u51fa\u79df\u4eba<\/strong>\uff1a\u5982\u679c\u9858\u610f\u5c07\u623f\u5c4b\u51fa\u79df\u7d66\u7b26\u5408\u793e\u6703\u4f4f\u5b85\u8cc7\u683c\u7684\u5f31\u52e2\u5bb6\u5ead\u6216\u500b\u4eba\uff0c\u4e26\u900f\u904e\u653f\u5e9c\u8a8d\u53ef\u7684\u79df\u8cc3\u670d\u52d9\u696d\u8005\u4ee3\u70ba\u7ba1\u7406\uff0c\u5c07\u6210\u70ba\u300c\u516c\u76ca\u51fa\u79df\u4eba\u300d\uff0c\u516c\u76ca\u51fa\u79df\u4eba\u4e0d\u50c5\u80fd\u4eab\u6709\u623f\u5c4b\u7a05\u3001\u5730\u50f9\u7a05\u7684\u6e1b\u514d\uff0c\u79df\u91d1\u6240\u5f97\u9084\u80fd\u4eab\u6709\u514d\u7a05\u984d\uff0c\u66f4\u80fd\u70ba\u793e\u6703\u76e1\u4e00\u4efd\u5fc3\u529b\uff0c\u8b93\u7684\u623f\u5c4b\u6210\u70ba\u5f31\u52e2\u5bb6\u5ead\u7684\u6eab\u6696\u6e2f\u7063\u3002<\/li>\n\n\n\n
    3. \u5c08\u696d\u4ee3\u7ba1<\/strong>\uff1a\u5c0d\u65bc\u5fd9\u788c\u7684\u5c4b\u4e3b\u4f86\u8aaa\uff0c\u81ea\u884c\u8655\u7406\u79df\u8cc3\u4e8b\u52d9\u53ef\u80fd\u8017\u6642\u8cbb\u529b\uff0c\u6b64\u6642\u5c0b\u6c42\u5c08\u696d\u7684\u79df\u8cc3\u4ee3\u7ba1\u670d\u52d9\uff0c\u5c07\u662f\u6700\u7701\u5fc3\u7701\u529b\u7684\u9078\u64c7\uff0c\u5c08\u696d\u4ee3\u7ba1\u5718\u968a\u80fd\u5354\u52a9\u8655\u7406\u62db\u79df\u3001\u7c3d\u7d04\u3001\u4fee\u7e55\u3001\u50ac\u7e73\u79df\u91d1\u7b49\u7e41\u7463\u4e8b\u52d9\uff0c\u78ba\u4fdd\u79df\u8cc3\u904e\u7a0b\u9806\u66a2\uff0c\u623f\u6771\u53ea\u9700\u5b89\u5fc3\u6536\u53d6\u79df\u91d1\uff0c\u4eab\u53d7\u88ab\u52d5\u6536\u5165\uff0c\u540c\u6642\u4e5f\u80fd\u9069\u7528\u8f03\u4f4e\u7684\u623f\u5c4b\u7a05\u7387\uff0c\u8b93\u623f\u5c4b\u4e0d\u518d\u662f\u8ca0\u64d4\uff0c\u800c\u662f\u7a69\u5b9a\u7684\u6536\u76ca\u4f86\u6e90\u3002<\/li>\n<\/ol>\n\n\n\n
      \"\u5408\u6cd5\u7bc0\u7a05\u7684\u4e09\u5927\u5efa\u8b70\"<\/figure>\n\n\n\n
      <\/div>\n\n\n\n

      \u8b93\u623f\u5b50\u4e0d\u518d\u662f\u8ca0\u64d4\uff0c\u800c\u662f\u88ab\u52d5\u6536\u5165\uff01<\/h2>\n\n\n\n

      \u900f\u904e\u59a5\u5584\u7684\u898f\u5283\u8207\u7ba1\u7406\uff0c\u623f\u5c4b\u80fd\u5408\u6cd5\u7bc0\u7a05\uff0c\u70ba\u5e36\u4f86\u5b89\u5fc3\u8207\u5bcc\u8db3\uff0c\u5982\u679c\u5c0d\u623f\u5c4b\u7ba1\u7406\u6216\u5305\u79df\u4ee3\u7ba1\u6709\u4efb\u4f55\u7591\u554f\uff0c\u6b61\u8fce\u96a8\u6642\u806f\u7e6b\u6211\u5011\u7684\u5c08\u696d\u5718\u968a\uff0c\u8b93\u6211\u5011\u4e00\u540c\u70ba\u7684\u623f\u7522\u627e\u5230\u6700\u4f73\u7684\u6b78\u5bbf\uff0c\u8b93\u611b\u8207\u6eab\u6696\u5728\u6bcf\u500b\u7a7a\u9593\u6d41\u52d5\u3002<\/p>\n\n\n\n

      \n

      \u5c08\u696d\u5305\u79df\u4ee3\u7ba1\uff0c\u79df\u5bd3\uff0c\u5e6b\u60a8\u6253\u7406\u623f\u5c4b\u5927\u5c0f\u4e8b\uff01<\/p>\n\n\n\n

      \u270e\u89aa\u529b\u89aa\u70ba\u7684\u7167\u9867\uff5c\u8c50\u5bcc\u623f\u6e90\u7ba1\u7406\u7d93\u9a57
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