<html><body><p style="line-height:1.2;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">對許多人來說，房屋不只是住所，更是一項重要資產。房屋移轉，有時是因為換屋、繼承、或是財務規劃的一部分。當你在售出手上物件時，別忘了交易旅程的最後一步，報稅。</span></span></p><p style="line-height:1.2;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">財產交易所得稅（又稱「財交稅」），是屋主在房屋交易後，需要面對的課題之一。尤其 2016 年起適用新舊制分流，報稅方式也有所不同，若沒有留意，很可能影響原本預期的稅金計算或退稅權益。</span></span></p><h2><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:24pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>為什麼要繳納財產交易所得稅？</strong></span></span></h2><p style="line-height:1.2;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">財產交易所得稅的課徵，不只是政府為了稅收的考量，更與我們的生活息息相關，背後有著以下幾個主要目的：</span></span></p><ul style="margin-bottom:0;margin-top:0;padding-inline-start:48px;"><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>依據量能課稅原則</strong></span></span></h3><p><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">財產交易所得稅是根據你在買賣房產過程中獲得的「實際利得」來課稅，也就是扣除成本與相關費用後的真正淨收入。這樣的設計，是為了反映每個人實際的稅負能力，讓「賺得多的人多繳一點稅」，落實量能課稅的公平原則。</span></span><br> </p></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>抑制不動產市場炒作</strong></span></span></h3><p><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">過去，房市被短期炒作者推高，一間房屋一年內轉手三次、價格三級跳的新聞屢見不鮮。財產交易所得稅，特別是房地合一稅 2.0 的設計，針對短期交易課以較高稅率，正是為了降低這種「炒房式投資」，讓市場回歸理性。</span></span><br> </p></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>落實居住正義與社會資源合理分配</strong></span></span></h3><p><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">房子應該是拿來住的，不是拿來炒的。透過對高頻交易與資本利得課稅，有助於減少資源集中在少數投資者手中，讓更多人有機會買得起房，維護基本的居住權益。</span></span><br> </p></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>防止稅制漏洞與避稅行為</strong></span></span></h3><p><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">過去房屋與土地分開課稅，許多人透過操作交易價格來規避稅負，如：高報土地、低報房屋。房地合一稅2.0 則採整合計算，提升透明度，讓報稅規則更清楚，也更公平。</span></span><br> </p></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>增加國家財政收入</strong></span></span></h3><p><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">財產交易所得稅是國家重要的稅收來源之一，有助於政府推動公共建設及社會福利。</span></span><br> </p></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>依法申報，避免法律風險</strong></span></span></h3></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">根據《所得稅法》，財產交易所得屬於應稅項目，若未依法申報，除了可能遭罰款，還可能面臨法律責任。因此，即使這是你第一次賣房，也務必要了解相關規定，讓交易流程更安心、更完整。</span></span><br><br> </li></ul><figure class="image"><img style="aspect-ratio:2000/1125;" src="https://r-tube.s3.ap-northeast-1.amazonaws.com/editor/96486eb8-2d72-4b94-9e3e-ed6f0d6dd301.jpg" width="2000" height="1125" alt="財產交易所得稅(舊制)VS房地合一稅(新制) ：制度變更重點整理"></figure><h2><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:24pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>財產交易所得稅(舊制)VS房地合一稅(新制) ：制度變更重點整理</strong></span></span></h2><p style="line-height:1.2;margin-bottom:0pt;margin-top:0pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">自 2016 年起，實施<strong>房地合一課徵所得稅新制</strong>。在爬文時，你是否也曾感到困惑：我的房子到底是適用新制還是舊制？稅率到底怎麼算？以下整理讓你一目了然：</span></span></p><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>新舊制度最大差異有兩項</strong></span><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">：</span></span></h3><ul><li><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">課稅依據不同：新制看「持有年限」，舊制則看「獲利金額」。</span></span></h3></li><li><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">計算範圍不同：新制採「房地合一」實價課稅，舊制則僅對房屋部分課稅。</span></span></h3></li></ul><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:11pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>【新制】房地合一稅2.0</strong></span></span></h3><ul style="margin-bottom:0;margin-top:0;padding-inline-start:48px;"><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:11pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>適用對象</strong></span><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">：2016 年 1 月 1 日（含）以後取得的房產，不論是購買、興建、贈與等方式，皆適用此制。若為繼承，則依原始取得日判定。</span></span></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>課稅方式</strong></span><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">：採實價課稅，須以實際成交價格為準，扣除成本與支出後計算所得。</span></span></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>稅率範圍</strong></span><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">：</span></span><ul style="margin-bottom:0;margin-top:0;padding-inline-start:48px;"><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:circle;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="2"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">持有 1 年內：45%</span></span></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:circle;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="2"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">持有 1～2 年：35%</span></span></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:circle;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="2"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">持有 2～10 年：20%</span></span></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:circle;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="2"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">持有超過 10 年：15%</span></span><br> </li></ul></li></ul><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:11pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>【舊制】</strong></span></span></h3><ul style="margin-bottom:0;margin-top:0;padding-inline-start:48px;"><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:11pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>適用對象</strong></span><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">：2016 年 1 月 1 日前取得的房產。</span></span></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>課稅方式</strong></span><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">：房屋與土地分開計稅，只課徵房屋獲利部分。</span></span></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">舊制房屋財產交易所得稅「沒有單獨固定稅率」，必須與其他所得合併申報，採用累進稅率（5%～40%），土地部分免課所得稅，只需繳納土地增值稅。</span></span></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>特別提醒</strong></span><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">：可選擇改用新制申報，但選定後不得變更，務必審慎評估。</span></span></li></ul><p> </p><p> </p><figure class="image"><img style="aspect-ratio:1920/1080;" src="https://r-tube.s3.ap-northeast-1.amazonaws.com/editor/3daa5c0f-a200-4fa9-8ede-80bed23baf08.jpg" width="1920" height="1080" alt="新制與舊制財產交易所得稅如何申報？"></figure><h2><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:24pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>新制與舊制財產交易所得稅如何申報？</strong></span></span></h2><p style="line-height:1.2;margin-bottom:0pt;margin-top:0pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">在台灣，不論是適用新制或舊制的房屋交易，都必須在完成所有權移轉登記後的次日起算 30 日內完成申報。雖然新舊制的課稅方式不同，但申報程序大致相似。以下將分別說明兩種制度的申報要點，讓你順利完成申報作業。</span></span></p><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:18pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>新制房地合一稅2.0的計算方式</strong></span></span></h3><ul style="margin-bottom:0;margin-top:0;padding-inline-start:48px;"><li style="background-color:transparent;color:#000000;font-family:'Noto Sans Symbols',sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;margin-left:-18pt;padding-left:6pt;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">新制（2016年1月1日後買的房屋）：</span></span></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:circle;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="2"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">持有 1 年內：45%</span></span></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:circle;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="2"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">持有 1～2 年：35%</span></span></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:circle;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="2"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">持有 2～10 年：20%</span></span></li><li style="background-color:transparent;color:#000000;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:circle;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="2"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">持有超過 10 年：15%</span></span></li></ul><p style="line-height:1.2;margin-bottom:0pt;margin-top:0pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">詳細房地合一稅資訊，可以看這篇文章：</span></span><a style="text-decoration:none;" href="https://www.rtube.com.tw/articles/204" rel="ugc"><span style="background-color:transparent;color:#1155cc;"><span style="-webkit-text-decoration-skip:none;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration-skip-ink:none;vertical-align:baseline;white-space:pre-wrap;"><u>房地合一稅2.0怎麼算？詳細解析個人稅率及非自願性出售情況</u></span></span></a></p><p> </p><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:17pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>舊制財產交易所得稅的兩種計算方式</strong></span></span></h3><p style="line-height:1.2;margin-bottom:0pt;margin-top:0pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">舊制（財產交易所得稅）有兩種主要計算方式：標準認定法與核實認定法。以下分別說明：</span></span></p><p style="line-height:1.2;margin-bottom:0pt;margin-top:0pt;" dir="ltr"> </p><p><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:13.999999999999998pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>1. 標準認定法</strong></span></span></p><ul style="margin-bottom:0;margin-top:0;padding-inline-start:48px;"><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>適用情境：</strong>當納稅人無法提供原始取得成本或相關費用憑證，或未主動申報時，由稽徵機關依政府公告標準計算所得。</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>計算方式：</strong></span></span><br><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">主要有兩種標準：</span></span><ul style="margin-bottom:0;margin-top:0;padding-inline-start:48px;"><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="2"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">若房地總成交價或每坪單價達一定金額門檻（如台北市 7,000 萬元、新北市 6,000 萬元等），則以「</span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>豪宅標準</strong></span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">」計算：</span></span><span style="background-color:#F5E6D1;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">出售房屋所得額=實際房地總成交價×房屋評定現值占房地現值比例×20%</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="2"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">若未達門檻，則以「房屋評定現值」乘以各縣市公告百分比計算：</span></span><span style="background-color:#F5E6D1;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">出售房屋所得額=房屋評定現值×各縣市公告百分比</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="2"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">(</span></span><a href="https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-q-and-a/national/individual-income-tax/taxation-scope/which-income/r8q3EDv" rel="ugc"><span style="background-color:transparent;color:#379489;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">各縣市的設算百分比有所不同，點擊查看依財政部公告資料</span></span></a><span style="background-color:transparent;color:#379489;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">)</span></span></li></ul></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><p><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>特點：</strong>計算簡單，通常所得金額較低，但僅限於政府查無取得成本資料時適用。</span></span></p><p> </p></li></ul><p><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:13.999999999999998pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>2. 核實認定法</strong></span></span></p><ul style="margin-bottom:0;margin-top:0;padding-inline-start:48px;"><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>適用情境：</strong>納稅人能提供完整的買賣契約、發票、費用單據等證明文件，證明實際成交價、原始取得成本及相關費用。</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>計算方式：</strong></span></span><span style="background-color:#F5E6D1;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">(出售成交價−原始取得成本−相關費用)×（房屋評定現值/房屋評定現值+土地公告現值）</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>出售成交價：</strong>實際賣房價格</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>原始取得成本：</strong>購屋價格及取得時必要費用（如契稅、印花稅等）</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>相關費用：</strong>出售時支付的仲介費、裝修費等</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>特點：</strong>需備齊證明文件，所得額依實際交易損益計算，通常較能反映個人真實獲利</span></span></li></ul><p style="line-height:1.2;margin-bottom:0pt;margin-top:0pt;" dir="ltr"><br><br> </p><h2 style="line-height:1.2;margin-bottom:4pt;margin-top:0pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:17pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>舊制財產交易所得稅該如何申報</strong></span></span></h2><p style="line-height:1.2;margin-bottom:21pt;margin-top:21pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">財產交易所得需與當年度其他所得合併，於每年 5 月</span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>報稅季</strong></span><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">一併申報個人綜合所得稅。採用個人綜合所得稅累進稅率（5%～40%）課稅。</span></span><br><a href="https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-q-and-a/national/individual-income-tax/taxation-scope/which-income/r8q3EDv" rel="ugc"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">申報方式：</span></span></a><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">可透過網路報稅系統、臨櫃申報或委託會計師/代理人辦理</span></span></p><figure class="image"><img style="aspect-ratio:1920/1080;" src="https://r-tube.s3.ap-northeast-1.amazonaws.com/editor/772545bf-3e43-41f5-a084-312e18c5f7d4.jpg" width="1920" height="1080" alt="財產交易所得稅(舊制)怎麼算？"></figure><h2><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:24pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>財產交易所得稅(舊制)怎麼算？</strong></span></span></h2><p style="line-height:1.2;margin-bottom:0pt;margin-top:0pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">財產交易所得的計算需考慮多項可減除費用，正確的計算方式攸關納稅權益。</span></span></p><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:17pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>1.財產交易損失扣抵</strong></span></span></h3><ul style="margin-bottom:0;margin-top:0;padding-inline-start:48px;"><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">納稅義務人、配偶及申報受扶養親屬的財產交易損失，每年度可自當年度申報的財產交易所得中扣除。</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">當年度無財產交易所得可扣除，或扣除不足時，可於之後3年度的財產交易所得中扣除。</span></span></li></ul><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:17pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>2. 重購退稅</strong></span></span></h3><ul style="margin-bottom:0;margin-top:0;padding-inline-start:48px;"><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">舊制下若出售自住房屋後，於兩年內重購自住房屋並完成戶籍登記及實際居住，可申請將原出售房屋的財產交易所得稅全額或部分退還（俗稱「重購退稅」）。</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">換大屋可全額退稅，換小屋則按比例退稅，先購後售亦適用。</span></span></li></ul><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:17pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>3. 其他免稅或不課稅情形</strong></span></span></h3><ul style="margin-bottom:0;margin-top:0;padding-inline-start:48px;"><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">土地部分：依舊制規定，土地交易所得免課所得稅，只需繳納土地增值稅。</span></span></li><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">贈與、繼承取得之房屋：如屬於贈與或繼承取得，出售時仍須計算財產交易所得稅，但取得成本按繼承或受贈時的房屋評定現值及公告土地現值計。</span></span></li></ul><h3><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:17pt;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;"><strong>4. 其他扣除額</strong></span></span></h3><ul style="margin-bottom:0;margin-top:0;padding-inline-start:48px;"><li style="background-color:transparent;color:#000000;font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;list-style-type:disc;text-decoration:none;vertical-align:baseline;white-space:pre;" dir="ltr" aria-level="1"><span style="background-color:transparent;color:#000000;"><span style="font-family:Arial,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">舊制下除上述損失扣抵與重購退稅外，<strong>無自住房地400萬元免稅額</strong>，僅能依<strong>個人綜合所得</strong>稅相關規定享有一般免稅額、標準或列舉扣除額、特別扣除額等</span></span></li></ul><p> </p><p style="line-height:1.2;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">房屋交易不只是買賣的終點，更牽動著一連串的財務安排與稅務責任。每一筆財產交易背後，都值得被妥善規劃與理解。無論你是首次售屋，還是為了人生階段轉換所做的資產調整，懂得正確申報，都是保障自身權益的重要一步。</span></span></p><p style="line-height:1.2;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">如果你對房地合一稅或財產交易申報仍有疑問，歡迎回到 R.TUBE 地產頻道，看看這篇文章，或</span></span><a style="text-decoration:none;" href="https://www.rtube.com.tw/articles/204" rel="ugc"><span style="background-color:transparent;color:#1155cc;"><span style="-webkit-text-decoration-skip:none;font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration-skip-ink:none;vertical-align:baseline;white-space:pre-wrap;"><u>房地合一稅2.0怎麼算？詳細解析個人稅率及非自願性出售情況</u></span></span></a></p><p style="line-height:1.2;margin-bottom:12pt;margin-top:12pt;" dir="ltr"><span style="background-color:transparent;color:#000000;"><span style="font-family:Calibri,sans-serif;font-size:12pt;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;vertical-align:baseline;white-space:pre-wrap;">R.TUBE 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