新竹市稅務局指出，新竹市今年已辦理重行評定房屋標準價格及地段率，為維護租稅公平及納稅義務人權益，並減輕納稅義務人持有住家用房屋租稅負擔，自112年起房屋稅提高免徵住家房屋現值為10萬5千元。 財政部臺北國稅局表示，個人自2021年7月1日起，因調職、非自願離職須出售持有期間在5年以下的房地，應符合財政部公告之態樣及條件，始得適用較低稅率按20％申報繳納房地合一所得稅。 稅務局提醒民眾，整戶房屋評定現值在10萬5千元以下者，若有部分供非住家使用，如營業用或非住家非營業用等，仍然要依實際使用情形及使用面積課徵房屋稅，只有住家用部分才能適用免徵房屋稅。 2023年起民法成年年齡下修為18歲，房屋稅自住用房屋、地價稅自用住宅用地及土地增值稅一生一屋等租稅優惠，因有涉及子女成年與否的規定，將會有實質影響，臺中市政府地方稅務局提供節稅撇步，呼籲民眾可提前預作準備。 基隆市稅務局表示，私有房屋供住家使用，其房屋評定總現值在新臺幣10萬1千元以下者，免徵房屋稅，係以整戶房屋評定現值在10萬1千元以下者為限；另外，房屋如果同時作住家及非住家使用者，房屋總現值雖在10萬1千元以下，但非供住家使用部分，仍應依規定就非住家使用部分課徵房屋稅。
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” width=”602px” alt=”1000萬房子房屋稅”/>
(此處金額依房產所屬縣市為主，臺北市為7000萬、新北市為6000萬、其餘縣市為4000萬)，就會被認定為高級住宅。 房屋的所有人不明時，向使用執照者徵收；沒有使用執照，就向建造執照者徵收；再沒有建造執照人，就跟現住人或管理人徵收。 湖口鄉「新湖好室」社會住宅新建統包工程經歷2次流標後，2022年11月10日再次上網招標，總工程經費達7億6849萬元，新竹縣政府歡迎優質廠商來投標。
1000萬房子房屋稅: 新聞照片
若是採房地合一稅申報， 同樣有可以扣抵的費用， 舉凡房仲發票、代書收據、稅單正本，或是有蓋戳章的裝修估價單、發票、付款憑據（匯款單） ， 都可以在賣屋繳稅時列舉扣除。 1 、個人、配偶、未成年子女設有戶籍；2、持有滿6年並有實際居住事實；3、無供營業或出租使用狀況，賣出時獲利就能享有400萬元的免稅額，超出的部分以10%稅率計費。 買屋時要繳納的有「契稅、印花稅、地政登記規費」，這些費用佔買屋成本並不大，建議可請代書代為試算及辦理即可。 房屋稅是課徵前一年 7 月 1 日至當年 6 月 30 日這段期間，繳納時間則是每年的 5 月 1 到 5 月 31 日，如果持有房屋未滿一年，則會照月份比例來課徵。
繳稅時機：, 只要持有附著於土地之各種房屋及有關增加該房屋使用價值之建築物，且已達房屋稅起徵者，都需要繳交房屋稅，房屋稅採會計年制徵收，每年徵收一次，開徵日期 … 2021年5月7日 — 5月報稅季，大多數民眾都得申報綜合所得稅，而有房族則得申報房屋稅，專家表示，民眾想在萬萬稅中節稅，自用住宅身份是關鍵，除了房屋稅自用可 … 土增稅節稅可以從2方面下手：申請「一生一次」或「一生一屋」優惠稅率。 吳秋榮表示，雖然「一生一次」與「一生一屋」優惠稅率皆為10%，但前者適用條件較為寬鬆，建議先使用過「一生一次」，再申請「一生一屋」享用土增稅優惠。 賣屋時要繳納的有「土地增值稅、房地合一稅」，兩者都是自住有優惠稅率。
1000萬房子房屋稅: 新竹市112年免徵住家用房屋現值提高至10.5萬元 逾300戶受惠
需繳納稅費繳納時間計算方式小提醒土地增值稅契約完成30日內申報•土地增值稅的課稅基礎是「土地公告現值」, 每年重新調整。 房屋買賣的6種稅是：契稅、印花稅、房屋稅、地價稅、土地增值稅、房地合一稅，這六種稅費分別由買方、持有方、賣方繳納，除了稅之外，也有相關的費用，以下將會一一介紹。 買賣房屋時，最令人頭痛的就是要繳納各式各樣的稅費，到底買房、賣房及持有房屋時需要繳納哪一些稅費呢？
如果逾期繳納，每三天增加 1％ 滯納金，最高 10% 為限。 在整體空間設計上，以如何凸顯居宅優勢為主軸，將極致的美景與充沛的光線融入，透過光影變化為住宅增添故事性，還為居者打造最深刻的住宅空間。 玄關空間以木質包裹，石材地坪選用魚骨拚拼貼手法暗示動線走向，位於盡頭的石材牆面，搭佐兩邊線燈，烘托珍稀藝術品不凡氣勢。 寬敞的客廳以低彩度色彩鋪陳，天花以錯落設計消弭樑柱存在，精準的分割增添藝術性。
1000萬房子房屋稅: 地價稅單仔細瞧 納稅權益不睡著
納稅義務人為塗銷因未繳納稅款經稅捐稽徵機關辦理之禁止財產處分，得提供不動產作為繳納稅款擔保，該不動產擔保價值的計算，可主動提示銀行貸款評定房屋及土地款價格等時價資料及證明文件，由稅捐稽徵機關核實認定，即塗銷禁止處分登記。 買屋、賣屋有許多稅金要繳，例如契稅、印花稅、房屋稅、地價稅、土地增值稅、房地合一稅等，什麼情況下要繳什麼稅？ 市府稅務局指出，新竹市今年已辦理重行評定房屋標準價格及地段率，為維護租稅公平及納稅義務人權益，並減輕納稅義務人持有住家用房屋租稅負擔，自112年起房屋稅提高免徵住家房屋現值為10萬5000元。 稅務局指出，新竹市2022年已辦理重行評定房屋標準價格及地段率，為維護租稅公平及納稅義務人權益，並減輕納稅義務人持有住家用房屋租稅負擔，自2023年起房屋稅提高免徵住家房屋現值為10萬5千元。
吳秋榮提醒，若房屋賣出時，賣價低於原取得價格，賣家欲主張免徵財產交易所得稅，需提出兩份買賣契約書及仲介服務費、契稅、政府規費、印花稅、代書費、搬遷費、裝潢費等收據或憑證，且上述扣除額以當年度申報的財產交易所得為上限。 林姓夫妻結婚時以老婆名義買下第一間房，隨著3個小孩陸續出生、生活空間不堪使用，夫妻倆決定小屋換大屋，第二間房本來打算登記在老公名下，卻發現這麼做無法申請重購退稅。 1000萬房子房屋稅 1000萬房子房屋稅2025 高昂的稅金逼得夫妻倆臨時更動原有規畫，直嘆始料未及，其實這個「變數」是可以及早掌握、做出最好因應的。 1000萬房子房屋稅 1000萬房子房屋稅2025 各地方政府針對房屋現值過低的老舊房子(如房屋現值低於10萬)，也有不同的免徵房屋稅的優惠，因此若持有屋齡較高的小套房有可能免繳納房屋稅。
1000萬房子房屋稅: 房屋稅試算懶人包
【記者黃瑞娟／花蓮報導】九合一選舉已結束，花蓮地檢署查賄不停歇，今天（30日）邀集轄區檢、警、調、廉各機關，召開「議長、鄉鎮市民代表會主席暨選後查察賄選會議」，檢方強調，一旦有任何賄選情資，必將立即分案，全力追查賄選介入選舉之各項跡證，以杜絕買票賄選。 一名女網友表示，最近打掃的時候，發現家中廁所被裝了針孔攝影機，嚇得急忙報警，也換了一個安全窗。 由於她們家和鄰居的房子非常靠近，平時窗戶也都不會鎖，因此她認定就是鄰居偷裝的，怒罵對方下流又可怕。 原PO在PTT表示，他最近在臉書售屋社團中看到，只要是20年內含車位，且總價落在1000萬上下，這種物件幾乎都是被秒殺，「下面幾乎都幾十條留言，反應非常熱烈」，難道現在買房花個1000萬已經是基本了嗎？ 沒想到自己連千萬的房子都負擔不起，其他人卻像看到大特價一樣瘋搶。 買房子是人生的大事，許多人都會格外慎重，即使看到滿意的物件也得思考周全再下手。
另外，臺北國稅局萬華稽徵所人員官員提醒，申報房貸扣除額時，還要注意同一年度有無申報儲蓄投資特別扣除額。 假如納稅義務人一邊向銀行支付房貸利息，一邊又因為儲蓄取得銀行支付的利息收入，一來一往都是融資借貸孳息，因此要求先行減除利息收入，纔可列報房貸利息支出節稅。 其中針對扣除額部分，黃景揚指出，房貸族在判斷「能否利用房貸利息節稅」時，第一步要先確定究竟自己用「列舉扣除額」還是「標準扣除額」比較划算。 假如民眾試算時，發現光房貸利息就超過24萬，則用列舉扣除額申報更有利。 2020年5月25日 — 買房子時繳了契稅，之後每一年都要繳房屋稅及地價稅；3年後他們生了孩子 … 一點的房子，於是賣房子時要繳土地增值稅、房屋交易所得稅或房地合一稅； …
1000萬房子房屋稅: 扣除額最高上限30萬，還得扣掉存款利息
新北市政府辦理永和都市計畫細部計畫(第一次通盤檢討)案，為促進永和都更推動，著手修訂市場用地土管規定，並劃定頂溪站周邊範圍為策略性更新地區，經提送2022年11月18日新北市都市計畫委員會第147次會議審議通過。 新竹市稅務局2022年11月29日表示，新竹市2023年免徵住家用房屋現值提高為「10萬5千元」，全市預計有逾300戶受惠。 買房後反而每年需要繳一堆稅金, 且房子還會折舊, 尤其買的又是高級 …
- 另外，臺北國稅局萬華稽徵所人員官員提醒，申報房貸扣除額時，還要注意同一年度有無申報儲蓄投資特別扣除額。
- 假如民眾要達到每年24萬元的房貸利息支出，以銀行借款利率1.7％計算，貸款30年來算，則房貸總額約1400~1500萬元左右。
- 「毛利」再扣除維持公司營運所需的房租，人事費用，水電瓦斯費和電話費等等，就是「獲利」。
- 2022九合一選舉結束，既如預期又大出意外，國民黨堪稱大獲全勝，而選前驕氣滿滿聲稱「選不好，國際怎麼看我們」的民進黨主席蔡英文請辭，…
- 市府稅務局指出，新竹市今年已辦理重行評定房屋標準價格及地段率，為維護租稅公平及納稅義務人權益，並減輕納稅義務人持有住家用房屋租稅負擔，自112年起房屋稅提高免徵住家房屋現值為10萬5000元。
- 臺中市住宅發展工程處表示，南屯建功1號好宅2022年11月22日已截止受理申請，申請案件逾750件，預計2023年1月12日電腦抽籤，正取戶2月開始選屋，最快3月可入住。
房屋稅屬於地方稅, 地方政府會依各個房屋的構造、用途、樓層等條件, 1000萬房子房屋稅2025 去訂定一個「房屋標準單價」, 再根據房屋標準單價與折舊率、地段率、使用面積去計算出建物的「房屋評定現值」. 每年5 月申報綜合所得稅時， 自用住宅銀行貸款利息可以用來扣繳所得稅，佳昌律師代書聯合事務所負責人吳秋榮強調， 只有房貸利息可以扣繳，本金不能列入，且以一處為限，最多30萬元。 •營業用：3%•「房屋課稅現值」並非買房時的市價，而是政府對於房屋的評定現值，不包含土地，每3年調整一次，通常面積越大、地段越好、屋齡越新、建材越好、則評定價值越高。
1000萬房子房屋稅: 房屋稅由誰繳納？
此兩者金額較大，動輒數萬至數十萬元，建議瞭解詳細內容以達節稅之目的，一樣可請代書試算及辦理。 貸鼠先生希望能建立一個安全、值得信任的平臺，讓民眾可以在這裡找到最好的金融方案，用資金繼續實現夢想的藍圖。 貸鼠先生聯手多間銀行提供優惠金融方案，不僅運用 Gogolook 防詐資料庫與 AI 技術，更符合金管會開放銀行 政策中資安認證與資料傳輸規範。 貸鼠先生為每一位民眾創造便捷、安全、高效的金融服務體驗，以實踐普惠金融的價值。
- 一名女網友表示，最近打掃的時候，發現家中廁所被裝了針孔攝影機，嚇得急忙報警，也換了一個安全窗。
- 民眾如想節稅，可使用匯票、本票或支票方式支付租金，並在租賃契約書上載明票據名稱及號碼，就可以免繳納印花稅。
- 買屋時要繳納的有「契稅、印花稅、地政登記規費」，這些費用佔買屋成本並不大，建議可請代書代為試算及辦理即可。
- 納稅義務人為塗銷因未繳納稅款經稅捐稽徵機關辦理之禁止財產處分，得提供不動產作為繳納稅款擔保，該不動產擔保價值的計算，可主動提示銀行貸款評定房屋及土地款價格等時價資料及證明文件，由稅捐稽徵機關核實認定，即塗銷禁止處分登記。
- 圖/賣房時繳交房地合一稅，符合自住條件將享有優惠稅率及重購退稅。
近年來市場上出現一個「40年期」的房貸專案, 透過延長還款期限來減低貸款人的自備款與每月的還款壓力, 增加首購族或年輕族羣申貸意願, 早日達成買房夢想, 相對的總利息支出也會比 20 、30 年期房貸來得沉重. 當林姓夫妻要賣屋，就得繳交土地增值稅與房地合一稅或財產交易所得稅，適用何種課稅制度，就看取得不動產的時間點是落在2016年以後或以前。 房屋持有期間每年固定要繳納「房屋稅、地價稅」，房屋稅與地價稅都是自住用的稅率最低，因此需留意房屋的登記用途。 •「自住住家用」的標準是符合無出租使用，並供本人、配偶或直系親屬實際居住使用，且本人、配偶及未成年子女全國合計3戶以內等3要件，與是否遷入戶籍無關。 © 2022 Gogolook Co., Ltd. 本公司通過國際資訊安全標準 ISO27001、國際隱私資訊標準 ISO27701、銀行等級傳輸驗證。
1000萬房子房屋稅: 買賣房屋的「賣方」要繳納的稅費
新華社報導，96歲的前中共總書記江澤民因為白血病合併多臟器功能衰竭經搶救無效今（30）日在上海病逝。 2022九合一選舉結束，既如預期又大出意外，國民黨堪稱大獲全勝，而選前驕氣滿滿聲稱「選不好，國際怎麼看我們」的民進黨主席蔡英文請辭，… 大部分的購屋族只知道挑選房貸利率較低的銀行來承辦就好了, 但若是「房貸還款方式」選擇錯誤, 不僅會失去原本的生活品質, 1000萬房子房屋稅 同時還會被錢追到喘不過氣. 持有的房地總價若高於各縣市的標準（臺北市7000萬、新北6000萬、其他縣市4000萬），則會被額外課徵豪宅稅。
1000萬房子房屋稅: ➤ 地價稅有做這步驟稅金至少省5倍! 一次搞懂什麼是地價稅!
臺北市中泰花園社區於1977年取得建造執照，惟建築完成後因私人產權爭議而未取得使用執照，因此建築物皆未辦理登記。 新北市政府以板橋區介壽段146地號等6筆公私有土地為更新單元，透過公開評選機制委託民間業者為實施者辦理都市更新事業，公開評選文件草案訂於2022年11月25日至12月15日公開閱覽。 【記者陳怡文／臺北報導】國內今(12/1)起口罩大鬆綁，室外空間、場所取消全程佩戴規定，業者喜迎解禁商機，家樂福推彩妝85折起、牙膏買1送1，萊爾富薄荷糖第二件10元，屈臣氏700件商品混搭買2送1。
換言之，明年5月開徵的房屋稅，住家用房屋評定現值在10萬5000元以下者，都免繳納房屋稅。 預估每年約有300多戶屋主受惠，每戶至少可節省1200元稅金。 換言之，2023年5月開徵的房屋稅，住家用房屋評定現值在10萬5千元以下者，都免繳納房屋稅。 預估每年約有300多戶屋主受惠，每戶至少可節省1,200元稅金。 稅務局提醒，整戶房屋評定現值在10萬5千元以下者，若有部分供非住家使用，如營業用或非住家非營業用等，仍然要依實際使用情形及使用面積課徵房屋稅，只有住家用部分才能適用免徵房屋稅。 換言之，明年5月開徵的房屋稅，住家用房屋評定現值在10萬5千元以下者，都免繳納房屋稅。
1000萬房子房屋稅: 新竹市投票順暢、不見大排長龍 2件違規帶手機響起
依照土地法第34條之1執行要點規定，他共有人對共有人出賣應有部分之優先購買權，均有同一優先權；他共有人均主張或多人主張優先購買時，其優先購買之部分應按各主張優先購買人之應有部分比例定之。 依遺產及贈與稅法第17條第1項第6款規定，自遺產總額中扣除之農業用地，繼承人於繼承之日起5年內，移轉予其他同為繼承之人並繼續經營農業生產，可免依該條但書規定追繳遺產稅，惟仍應自繼承日起列管5年。 (三)純屬防空避難設施之地下室，或地下室僅為利用原有空間設置機器房、抽水機、停放車輛等使用，經覈准免稅者。 認識不少設計師朋友抱怨說，工程師的薪水怎麼這麼高，這輩子都到不了。 一位創業的大大也說過，月薪四萬的人很認真可以賺到五萬，… 因應防疫保單鉅額理賠，和泰產險7月首開第一槍出售不動產變現，明臺產險11月24日也拍板將總部以37.67億元賣給臺新銀行。
稅務局表示，房屋稅是按照房屋評定現值計算，依照房屋稅條例規定，住家用房屋現值在10萬元(新竹市為10萬4千元)以下者免徵房屋稅。 不過房貸利息扣除額也不是想要多高就有多高，根據《所得稅法》規定，納稅義務人、配偶及受扶養親屬購買自用住宅，向金融機構借款所支付的利息，其每一申報戶每年扣除數額以30萬元為限。 假如民眾要達到每年24萬元的房貸利息支出，以銀行借款利率1.7％計算，貸款30年來算，則房貸總額約1400~1500萬元左右。 房屋稅按照房屋評定現值計算，依房屋稅條例規定，住家用房屋現值在10萬元（新竹市現行為10萬4000元）以下者免徵房屋稅。 新竹市稅務局今天宣佈，新竹市112年免徵住家用房屋現值提高為10萬5000元，全市預計逾300戶受惠，以減輕民眾持有住家用房屋租稅負擔。
1000萬房子房屋稅: 新聞人物
一名網友發文表示和老婆兩個人的年薪加起來110萬元到120萬元左右，他們看中一間3房，大約1200萬元的預售屋，心裡盤算著若咬牙買下去，每個月可能只剩下13000能運用，讓他猶豫了很久，只好上網詢問網友的意見。 財政部賦稅署表示，2022年地價稅將於11月1日開徵，繳納期限至11月30日止，請納稅義務人於期限內繳納。 財政部南區國稅局表示，被繼承人死亡前5年內，繼承之財產可列為不計入遺產總額，是指該項財產在被繼承人死亡前5年內，繼承前次被繼承人之財產已申報繳納遺產稅者為限。 民眾如想節稅，可使用匯票、本票或支票方式支付租金，並在租賃契約書上載明票據名稱及號碼，就可以免繳納印花稅。