[心得] 房租與稅金
之前在房版有看到一篇。關於房東因為房客在今年可以任意去報稅且房東無法在合約內寫
稅金轉嫁房客的部分。有跟版友討論且致電稅捐處詢問。應該會對租屋版的一些人有幫助
。可以參考看看。
過程是有個房東因為新規定有租約不能記載因出租額外產生的稅金需由房客負擔部分。開
始風險提升。要漲房客租金。於是就房客去稅捐處跟消保處檢舉房東逃漏稅的可能性來探
討。
消保處回應。如果是個人單一房屋出租。或未成立公司行號名義出租。非消保處管轄。故
不受理。
然後稅捐處的回應是說。今年的確有修正應記載事項。所以額外稅金要求房客支付是不能
記載且無效力的沒錯。所以今年開始的額外產生稅金房東無法要求房客支付。但是從承租
起始日到今年1月1日前的額外稅金產生。房東是可以請法院判定是否由房客支付。因為條
款是由今年1月1日開始。
然後稅捐處有回應。租金收入本來就該繳稅。只是這個稅由房客或房東負擔是私下協議的
事情。他們不過問。
另外我有詢問。如果房客一開始要求自己不報稅。請房東調降租金。事後又私下跑去報稅
怎麼辦?他是建議有這樣的顧慮可以一開始就把稅金寫在租金的總金額內比較不容易有爭
議。
然後關於罰金。大多個人出租的判例僅需補稅而已。所以你建議原po檢舉房東去賺檢舉獎
金的可能性不大。
我大概想過了一下。為了避免糾紛。建議請房東出租時將稅金預先寫在租金內。然後註明
請房客報稅。如果房客未報稅。每個月可以讓他匯未報稅金額。如果房客事後去報稅。房
東也可以拿合約去請求房客補齊之前的差額。
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