[新聞] 政院拍板 擴大房地合一免稅
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內文:
政院拍板,房地合一實價課稅自用住宅免稅條款確定排富。自用住宅不限一屋,但售價
4,000萬元以內的房產,交易利得可享免稅;為抑制短期炒房,持有未及二年的房產將採
差別稅率,初步訂為20%以上。
行政院確定如期推動房地合一實價課稅改革案,財政部預定將在明(12)日由部長張盛和
對外宣布課稅方案,農曆年後修法條文即會送交行政院審查,趕在上半年完成修法,最快
明年實施。
財政部昨天二度向行政院長毛治國簡報「房地合一、實價課稅」稅制規劃案,會中做成多
項重大決議,房地合一仍將選擇「最輕稅版本」,但轉以「炒房重、自住輕」的方向做為
改革訴求。
在課徵稅率部分,營利事業及個人出售房產,確定採取單一稅率17%,但為配合特種貨物
及勞務稅(奢侈稅)同步退場,另訂個人短期買賣房產的差別稅率,初步至少20%以上,
並可能依照巢運等公民團體要求訂為30%,藉以回應外界對投機炒房應課重稅的訴求。
爭議較大的自用住宅免稅條款,由於行政院堅持房地合一課稅改革案,要以保障最大多數
自用住宅為原則,財政部原訂一戶一屋、售價2,000萬元以下才得享免稅的主張已被推翻
,自用住宅在特定條件下,不再以一戶為限,出售價格低於4,000萬元者,即可享有免稅
。
據指出,自用住宅雖不限一屋免稅,但會訂有出售次數與期間限制,例如,五年內僅能出
售一戶自用住宅享有免稅,且需符合設籍、自用與售價不超過4,000萬元等條件,其出售
利得不論高低,均排除課稅。
房地合一課稅的施行年度預定為2016年,但納入實價課稅範圍的房產交易,則不會溯及既
往,「日出條款」將會保留。
財政部原訂僅限新法生效前五年取得的房產,新法生效後出售,才需按實價課稅,行政院
認為,溯及既往的時間長短,應再與國民黨團溝通,未來由立院決定。
連結:
http://ppt.cc/u0iA
其他:
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