{"id":13499,"date":"2024-01-05T16:16:25","date_gmt":"2024-01-05T08:16:25","guid":{"rendered":"https:\/\/giver6.com\/?p=13499"},"modified":"2024-02-02T16:27:12","modified_gmt":"2024-02-02T08:27:12","slug":"house-and-land-tax-2-0","status":"publish","type":"post","link":"https:\/\/giver6.com\/house-and-land-tax-2-0\/","title":{"rendered":"\u623f\u5730\u5408\u4e00\u7a052.0\u7e3d\u6574\u7406\uff016\u91cd\u9ede\u5e36\u60a8\u6df1\u5165\u4e86\u89e3\uff01"},"content":{"rendered":"\n<p>\u66f4\u65b0\u65e5\u671f\uff1a<span style=\"background-color:rgba(0, 0, 0, 0);color:#51a5b7\" class=\"has-inline-color\">2024-01-05<\/span><\/p>\n\n\n\n<p>\u653f\u5e9c\u70ba\u4e86\u9632\u6b62\u6295\u8cc7\u5ba2\u7092\u4f5c\u623f\u5730\u7522\u53ca\u7a69\u5b9a\u623f\u5e02\u767c\u5c55\uff0c\u4fee\u6539\u539f\u672c\u7684\u623f\u5730\u5408\u4e00\u7a05\u5236\u5ea6\uff0c\u4e26\u65bc110\u5e747\u67081\u65e5\u5be6\u65bd\u623f\u5730\u5408\u4e00\u7a052.0\u3002\u672c\u6587\u6574\u7406\u623f\u5730\u5408\u4e00\u7a052.0\u7684\u91cd\u8981\u8cc7\u8a0a\uff0c\u8b93\u60a8\u4e00\u6b21\u6e05\u695a\u4e86\u89e3\uff01<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u5167\u5bb9\u76ee\u9304<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #5e7282;color:#5e7282\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #5e7282;color:#5e7282\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li 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title=\"\u623f\u5730\u5408\u4e00\u7a052.0\u548c1.0\u7684\u5dee\u5225\">\u623f\u5730\u5408\u4e00\u7a052.0\u548c1.0\u7684\u5dee\u5225<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giver6.com\/house-and-land-tax-2-0\/#5%E7%A8%AE%E4%BA%A4%E6%98%93%E5%9E%8B%E6%85%8B%E4%B8%8D%E5%8F%97%E5%BD%B1%E9%9F%BF\" title=\"5\u7a2e\u4ea4\u6613\u578b\u614b\u4e0d\u53d7\u5f71\u97ff\">5\u7a2e\u4ea4\u6613\u578b\u614b\u4e0d\u53d7\u5f71\u97ff<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giver6.com\/house-and-land-tax-2-0\/#%E6%88%BF%E5%9C%B0%E5%90%88%E4%B8%80%E7%A8%8520%E7%94%B3%E5%A0%B1%E6%99%82%E9%96%93%E5%92%8C%E6%96%87%E4%BB%B6\" title=\"\u623f\u5730\u5408\u4e00\u7a052.0\u7533\u5831\u6642\u9593\u548c\u6587\u4ef6\">\u623f\u5730\u5408\u4e00\u7a052.0\u7533\u5831\u6642\u9593\u548c\u6587\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giver6.com\/house-and-land-tax-2-0\/#%E6%88%BF%E5%9C%B0%E5%90%88%E4%B8%80%E7%A8%85%E8%A8%88%E7%AE%97%E6%96%B9%E5%BC%8F%E6%98%AF%E4%BB%80%E9%BA%BC%EF%BC%9F\" title=\"\u623f\u5730\u5408\u4e00\u7a05\u8a08\u7b97\u65b9\u5f0f\u662f\u4ec0\u9ebc\uff1f\">\u623f\u5730\u5408\u4e00\u7a05\u8a08\u7b97\u65b9\u5f0f\u662f\u4ec0\u9ebc\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giver6.com\/house-and-land-tax-2-0\/#%E6%88%BF%E5%9C%B0%E5%90%88%E4%B8%80%E7%A8%8520%E5%B8%B8%E8%A6%8B%E5%95%8F%E9%A1%8C\" title=\"\u623f\u5730\u5408\u4e00\u7a052.0\u5e38\u898b\u554f\u984c\">\u623f\u5730\u5408\u4e00\u7a052.0\u5e38\u898b\u554f\u984c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giver6.com\/house-and-land-tax-2-0\/#%E7%B5%90%E8%AA%9E\" title=\"\u7d50\u8a9e\">\u7d50\u8a9e<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%88%BF%E5%9C%B0%E5%90%88%E4%B8%80%E7%A8%85%E6%98%AF%E4%BB%80%E9%BA%BC%EF%BC%9F\"><\/span>\u623f\u5730\u5408\u4e00\u7a05\u662f\u4ec0\u9ebc\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u623f\u5730\u5408\u4e00\u7a05\u610f\u601d\u662f\u5c07\u4ee5\u5f80\u5206\u958b\u7e73\u7d0d\u7684<a href=\"https:\/\/giver6.com\/land-value-increment-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u571f\u5730\u589e\u503c\u7a05<\/a>\u548c\u51fa\u552e\u623f\u5c4b\u7684\u6240\u5f97\u7a05\u5408\u4f75\uff0c\u4e26\u4ee5\u5408\u4f75\u5f8c\u7684\u5be6\u969b\u7e3d\u50f9\uff0c\u6263\u9664\u76f8\u95dc\u6210\u672c\u53ca\u8cbb\u7528\u5f8c\uff0c\u5982\u679c\u9084\u6709\u7372\u5229\u7684\u90e8\u5206\uff0c\u5c31\u6703\u88ab\u8ab2\u5fb5\u6240\u5f97\u7a05\u3002\u4e5f\u5c31\u662f\u8aaa\uff0c<span class=\"point\">\u5982\u679c\u60a8\u9032\u884c\u623f\u5c4b\u3001\u571f\u5730\u8cb7\u8ce3\u5f8c\u6709\u7372\u5229\uff0c\u5c31\u5fc5\u9808\u5411\u653f\u5e9c\u7e73\u7d0d\u623f\u5730\u5408\u4e00\u7a05<\/span>\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1001\" height=\"801\" src=\"https:\/\/giver6.com\/wp-content\/images\/2024\/01\/\u623f\u5730\u5408\u4e00\u7a05\u662f\u4ec0\u9ebc\uff0d\u65fa\u4f86\u8ca1\u7d93.png\" alt=\"\u623f\u5730\u5408\u4e00\u7a05\u662f\u4ec0\u9ebc\uff0d\u65fa\u4f86\u8ca1\u7d93\" class=\"wp-image-13511\" srcset=\"https:\/\/giver6.com\/wp-content\/images\/2024\/01\/\u623f\u5730\u5408\u4e00\u7a05\u662f\u4ec0\u9ebc\uff0d\u65fa\u4f86\u8ca1\u7d93.png 1001w, https:\/\/giver6.com\/wp-content\/images\/2024\/01\/\u623f\u5730\u5408\u4e00\u7a05\u662f\u4ec0\u9ebc\uff0d\u65fa\u4f86\u8ca1\u7d93-768x615.png 768w\" sizes=\"(max-width: 1001px) 100vw, 1001px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%88%BF%E5%9C%B0%E5%90%88%E4%B8%80%E7%A8%8520%E8%AA%B2%E5%BE%B5%E7%AF%84%E5%9C%8D\"><\/span>\u623f\u5730\u5408\u4e00\u7a052.0\u8ab2\u5fb5\u7bc4\u570d<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>105\u5e741\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\u7684\u623f\u5c4b\u3001\u571f\u5730\u3002<\/li>\n\n\n\n<li>105\u5e741\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\u4ee5\u8a2d\u5b9a\u5730\u4e0a\u6b0a\u65b9\u5f0f\u4e4b\u623f\u5c4b\u4f7f\u7528\u6b0a\u3002<\/li>\n\n\n\n<li>105\u5e741\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\u7684\u9810\u552e\u5c4b\u53ca\u5176\u5750\u843d\u57fa\u5730\u3002<\/li>\n\n\n\n<li><a href=\"https:\/\/www.mof.gov.tw\/houseandland\/singlehtml\/66e8d426928e45b5954b3c451bac27f5?cntId=cc8d98aa4f414fd6a2f9d50483c20ac7\" target=\"_blank\" rel=\"noreferrer noopener\">\u7b26\u5408\u4e00\u5b9a\u689d\u4ef6\u4e4b\u80a1\u4efd\u6216\u51fa\u8cc7\u984d<\/a>\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"read\">\u8cc7\u8a0a\u4f86\u6e90\uff1a<a href=\"https:\/\/www.mof.gov.tw\/houseandland\/multiplehtml\/de144e74630c4ac59f2d84a068c889c9\" target=\"_blank\" rel=\"noreferrer noopener\">\u8ca1\u653f\u90e8\u5168\u7403\u8cc7\u8a0a\u7db2<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%88%BF%E5%9C%B0%E5%90%88%E4%B8%80%E7%A8%8520%E5%92%8C10%E7%9A%84%E5%B7%AE%E5%88%A5\"><\/span>\u623f\u5730\u5408\u4e00\u7a052.0\u548c1.0\u7684\u5dee\u5225<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u653f\u5e9c\u70ba\u6291\u5236\u6295\u8cc7\u5ba2\u6295\u6a5f\u7092\u4f5c\u623f\u5730\u7522\uff0c\u4e26\u5065\u5168\u623f\u5e02\u767c\u5c55\uff0c\u56e0\u6b64\u4fee\u6b63\u6240\u5f97\u7a05\u6cd5\uff0c\u63a8\u51fa\u623f\u5730\u5408\u4e00\u7a052.0\u3002\u90a3\u9ebc\u623f\u5730\u5408\u4e00\u7a052.0\u82071.0\u6709\u4ec0\u9ebc\u5dee\u5225\u5462\uff1f\u4ee5\u4e0b\u5c07\u5206\u5225\u8aaa\u660e\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u77ed\u671f\u5957\u5229\u8005\u8ab2\u91cd\u7a05<\/h3>\n\n\n\n<table>\n<tbody>\n<tr>\n<th width=\"25%\" style=\"background-color:#D4DFE6;vertical-align: middle; text-align: center\">\u500b\u4eba<\/th>\n<th width=\"25%\" style=\"background-color:#D4DFE6;vertical-align: middle; text-align: center\">\u9069\u7528\u7a05\u7387<\/th>\n<th width=\"25%\" style=\"background-color:#D4DFE6;vertical-align: middle; text-align: center\">\u623f\u5730\u5408\u4e00\u7a051.0<\/th>\n<th width=\"25%\" style=\"background-color:#D4DFE6;vertical-align: middle; text-align: center\">\u623f\u5730\u5408\u4e00\u7a052.0<\/th>\n<\/tr>\n\n<tr>\n<th rowspan=\"4\" style=\"vertical-align: middle; text-align: center\">\u5883\u5167\u5c45\u4f4f\u8005<\/th>\n<td style=\"vertical-align: middle; text-align: center\">45%<\/td>\n<td style=\"vertical-align: middle; text-align: center\">1\u5e74\u4ee5\u5167<\/td>\n<td style=\"vertical-align: middle; text-align: center\">2\u5e74\u4ee5\u5167<\/td>\n<\/tr>\n\n<tr>\n<td style=\"vertical-align: middle; text-align: center\">35%<\/td>\n<td style=\"vertical-align: middle; text-align: center\">\u8d85\u904e1\u5e74\uff0c\u672a\u903e2\u5e74<\/td>\n<td style=\"vertical-align: middle; text-align: center\">\u8d85\u904e2\u5e74\uff0c\u672a\u903e5\u5e74<\/td>\n<\/tr>\n\n<tr>\n<td style=\"vertical-align: middle; text-align: center\">20%<\/td>\n<td style=\"vertical-align: middle; text-align: center\">\u8d85\u904e2\u5e74\uff0c\u672a\u903e10\u5e74<\/td>\n<td style=\"vertical-align: middle; text-align: center\">\u8d85\u904e5\u5e74\uff0c\u672a\u903e10\u5e74<\/td>\n<\/tr>\n\n<tr>\n<td style=\"vertical-align: middle; text-align: center\">15%<\/td>\n<td style=\"vertical-align: middle; text-align: center\">\u8d85\u904e10\u5e74<\/td>\n<td style=\"vertical-align: middle; text-align: center\">\u8d85\u904e10\u5e74<\/td>\n<\/tr>\n\n<tr>\n<th rowspan=\"2\" style=\"vertical-align: middle; text-align: center\">\u975e\u5883\u5167\u5c45\u4f4f\u8005<\/th>\n<td style=\"vertical-align: middle; text-align: center\">45%<\/td>\n<td style=\"vertical-align: middle; text-align: center\">1\u5e74\u4ee5\u5167<\/td>\n<td style=\"vertical-align: middle; text-align: center\">2\u5e74\u4ee5\u5167<\/td>\n<\/tr>\n\n<tr>\n<td style=\"vertical-align: middle; text-align: center\">35%<\/td>\n<td style=\"vertical-align: middle; text-align: center\">\u8d85\u904e1\u5e74<\/td>\n<td style=\"vertical-align: middle; text-align: center\">\u8d85\u904e2\u5e74<\/td>\n<\/tr>  \n<\/tbody>\n<\/table>\n\n\n\n<p class=\"annotation\">\u203b\u8cbc\u5fc3\u63d0\u9192\uff1a\u6cd5\u4eba\u90e8\u5206\uff0c\u7531\u65bc\u653f\u5e9c\u70ba\u9632\u6b62\u500b\u4eba\u85c9\u8a2d\u7acb\u71df\u5229\u4e8b\u696d\u77ed\u671f\u4ea4\u6613\u4f86\u907f\u7a05\uff0c\u65bc\u662f\u898f\u5b9a<span class=\"point\">\u6cd5\u4eba\u6bd4\u7167\u500b\u4eba\u8ab2\u7a05\uff0c\u71df\u5229\u4e8b\u696d\u9808\u4f9d\u6301\u6709\u671f\u9593\u6309\u5dee\u5225\u7a05\u7387\u5206\u958b\u8a08\u7a05\uff0845%\u300135%\u300120%\uff09<\/span>\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u64f4\u5927\u8ab2\u7a05\u7bc4\u570d<\/h3>\n\n\n\n<p>\u70ba\u9632\u6b62\u500b\u4eba\u85c9\u7531\u4e0d\u540c\u4ea4\u6613\u578b\u614b\u4f86\u7092\u4f5c\u623f\u5730\u7522\uff0c\u623f\u5730\u5408\u4e00\u7a052.0\u589e\u52a02\u9805\u8ab2\u7a05\u6a19\u7684\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u500b\u4eba\u548c\u71df\u5229\u4e8b\u696d\u4ea4\u6613\u9810\u552e\u5c4b\u53ca\u5176\u5750\u843d\u57fa\u5730\u3002<\/li>\n\n\n\n<li>\u71df\u5229\u4e8b\u696d\u4ea4\u6613\u6301\u80a1\u6216\u51fa\u8cc7\u984d\u904e\u534a\u6578\uff0c\u4e14\u80a1\u6b0a\u6216\u51fa\u8cc7\u984d\u50f9\u503c50%\u4ee5\u4e0a\u662f\u7531\u5883\u5167\u623f\u5730\u69cb\u6210\u3002<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d\u589e\u8a2d\u6e1b\u9664\u4e0a\u9650<\/h3>\n\n\n\n<p>\u70ba\u9632\u6b62\u500b\u4eba\u5229\u7528\u571f\u5730\u589e\u503c\u7a05\u8207\u6240\u5f97\u7a05\u7a05\u7387\u5dee\u7570\u4f86\u907f\u7a05\uff0c\u623f\u5730\u5408\u4e00\u7a052.0\u898f\u5b9a\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d\u4ee5\u516c\u544a\u571f\u5730\u73fe\u503c\u8a08\u7b97\u7684\u6578\u984d\uff0c\u6263\u9664\u524d\u6b21\u79fb\u8f49\u73fe\u503c\u70ba\u6e1b\u9664\u4e0a\u9650\uff0c\u516c\u5f0f\u5982\u4e0b\uff1a<\/p>\n\n\n\n<p class=\"annotation\">\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d\u6e1b\u9664\u4e0a\u9650\uff1d\u4ea4\u6613\u7576\u5e74\u5ea6\u516c\u544a\u571f\u5730\u73fe\u503c\uff0d\u524d\u6b21\u79fb\u8f49\u73fe\u503c<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5%E7%A8%AE%E4%BA%A4%E6%98%93%E5%9E%8B%E6%85%8B%E4%B8%8D%E5%8F%97%E5%BD%B1%E9%9F%BF\"><\/span><strong>5<\/strong>\u7a2e\u4ea4\u6613\u578b\u614b\u4e0d\u53d7\u5f71\u97ff<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u70ba\u4e86\u964d\u4f4e\u623f\u5730\u5408\u4e00\u7a052.0\u5be6\u65bd\u5f8c\u5c0d\u623f\u5e02\u9020\u6210\u5f88\u5927\u7684\u885d\u64ca\uff0c\u56e0\u6b64\u898f\u5b9a\u67095\u7a2e\u4ea4\u6613\u578b\u614b\u4e0d\u53d7\u5f71\u97ff\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7dad\u6301\u7a05\u738720%\n<ul class=\"wp-block-list\">\n<li>\u500b\u4eba\u53ca\u71df\u5229\u4e8b\u696d\u4e0d\u662f\u81ea\u9858\u56e0\u7d20\u4ea4\u6613\uff0c\u4f8b\u5982\u8abf\u8077\u3001\u623f\u5730\u906d\u5f37\u5236\u57f7\u884c\u3002<\/li>\n\n\n\n<li>\u500b\u4eba\u53ca\u71df\u5229\u4e8b\u696d\u53c3\u8207<a href=\"https:\/\/giver6.com\/urban-renewal-conditions\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u90fd\u66f4<\/a>\u6216\u5371\u8001\u91cd\u5efa\uff0c\u53d6\u5f97\u623f\u5730\u5f8c\u7b2c\u4e00\u6b21\u79fb\u8f49\u3002<\/li>\n\n\n\n<li>\u500b\u4eba\u53ca\u71df\u5229\u4e8b\u696d\u4ee5\u81ea\u6709\u571f\u5730\u8207\u5efa\u5546\u5408\u5efa\u3002<\/li>\n\n\n\n<li>\u71df\u5229\u4e8b\u696d\u8208\u5efa\u623f\u5c4b\u5b8c\u6210\u5f8c\u7b2c\u4e00\u6b21\u79fb\u8f49\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u7dad\u6301\u7a05\u738710%\uff1a\u6301\u6709\u81ea\u4f4f\u623f\u5730\uff0c\u4e26\u4e14\u8a2d\u7c4d\u6eff6\u5e74\u51fa\u552e\uff0c\u82e5\u8ab2\u7a05\u6240\u5f97400\u842c\u4ee5\u4e0b\u5247\u514d\u7a05\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"read\">\u8a73\u7d30\u8cc7\u8a0a\uff1a<a href=\"https:\/\/www.ntbt.gov.tw\/singlehtml\/cd61d91304fc4fb194571fea1d82ba35?cntId=fa38f9d9fdae496b82ee5ce5061d2041\" target=\"_blank\" rel=\"noreferrer noopener\">\u8ca1\u653f\u90e8\u81fa\u5317\u570b\u7a05\u5c40<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%88%BF%E5%9C%B0%E5%90%88%E4%B8%80%E7%A8%8520%E7%94%B3%E5%A0%B1%E6%99%82%E9%96%93%E5%92%8C%E6%96%87%E4%BB%B6\"><\/span>\u623f\u5730\u5408\u4e00\u7a052.0\u7533\u5831\u6642\u9593\u548c\u6587\u4ef6<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u623f\u5730\u5408\u4e00\u7a052.0\u7533\u5831\u6642\u9593<\/h3>\n\n\n\n<p>\u623f\u5730\u5408\u4e00\u7a05\u6709\u4ee5\u4e0b4\u500b\u7533\u5831\u6642\u9593\u9ede\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e00\u822c\u623f\u5c4b\u4ea4\u6613\uff1a\u623f\u5730\u5b8c\u6210\u6240\u6709\u6b0a\u79fb\u8f49\u767b\u8a18\u65e5\u7684\u9694\u5929\u8d77\u7b9730\u65e5\u5167\u7533\u5831\u3002<\/li>\n\n\n\n<li>\u4f7f\u7528\u6b0a\u623f\u5c4b\u4ea4\u6613\uff1a\u623f\u5c4b\u4f7f\u7528\u6b0a\u4ea4\u6613\u65e5\u7684\u9694\u5929\u8d77\u7b9730\u65e5\u5167\u7533\u5831\u3002<\/li>\n\n\n\n<li>\u9810\u552e\u5c4b\u4ea4\u6613\uff1a\u9810\u552e\u5c4b\u53ca\u5176\u5750\u843d\u57fa\u5730\u4ea4\u6613\u65e5\uff08\u7c3d\u7d04\u65e5\uff09\u7684\u9694\u5929\u8d77\u7b9730\u65e5\u5167\u7533\u5831\u3002<\/li>\n\n\n\n<li>\u80a1\u6b0a\u4ea4\u6613\uff1a\u7b26\u5408\u8996\u70ba\u623f\u5730\u4ea4\u6613\u7684\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\u4ea4\u6613\u65e5\u7684\u9694\u5929\u8d77\u7b9730\u65e5\u5167\u7533\u5831\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u623f\u5730\u5408\u4e00\u7a052.0\u7533\u5831\u6587\u4ef6<\/h3>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1001\" height=\"801\" src=\"https:\/\/giver6.com\/wp-content\/images\/2024\/01\/\u623f\u5730\u5408\u4e00\u7a052.0\u7533\u5831\u6587\u4ef6\uff0d\u65fa\u4f86\u8ca1\u7d93.png\" alt=\"\u623f\u5730\u5408\u4e00\u7a052.0\u7533\u5831\u6587\u4ef6\uff0d\u65fa\u4f86\u8ca1\u7d93\" class=\"wp-image-13512\" srcset=\"https:\/\/giver6.com\/wp-content\/images\/2024\/01\/\u623f\u5730\u5408\u4e00\u7a052.0\u7533\u5831\u6587\u4ef6\uff0d\u65fa\u4f86\u8ca1\u7d93.png 1001w, https:\/\/giver6.com\/wp-content\/images\/2024\/01\/\u623f\u5730\u5408\u4e00\u7a052.0\u7533\u5831\u6587\u4ef6\uff0d\u65fa\u4f86\u8ca1\u7d93-768x615.png 768w\" sizes=\"(max-width: 1001px) 100vw, 1001px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7533\u5831\u66f8<\/li>\n\n\n\n<li>\u8cb7\u8ce3\u4ea4\u6613\u5951\u7d04\u66f8\u5f71\u672c<\/li>\n\n\n\n<li>\u60f3\u6263\u62b5\u7684\u8cbb\u7528\u76f8\u95dc\u6587\u4ef6<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%88%BF%E5%9C%B0%E5%90%88%E4%B8%80%E7%A8%85%E8%A8%88%E7%AE%97%E6%96%B9%E5%BC%8F%E6%98%AF%E4%BB%80%E9%BA%BC%EF%BC%9F\"><\/span>\u623f\u5730\u5408\u4e00\u7a05\u8a08\u7b97\u65b9\u5f0f\u662f\u4ec0\u9ebc\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u623f\u5730\u5408\u4e00\u7a052.0\u8a08\u7b97\u516c\u5f0f\u5982\u4e0b\uff1a<\/p>\n\n\n\n<p class=\"annotation\">\u623f\u5730\u5408\u4e00\u7a05\uff1d\u8ab2\u7a05\u6240\u5f97\u00d7\u9069\u7528\u7a05\u7387<\/p>\n\n\n\n<p>\u5176\u4e2d\u8ab2\u7a05\u6240\u5f97\u7684\u8a08\u7b97\u516c\u5f0f\u70ba\uff1a<\/p>\n\n\n\n<p class=\"annotation\">\u8ab2\u7a05\u6240\u5f97\uff1d\u6210\u4ea4\u50f9\u683c\uff0d\u53d6\u5f97\u6210\u672c\uff0d\u76f8\u95dc\u8cbb\u7528\ufe58\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d<\/p>\n\n\n\n<p><strong>\u8209\u4f8b\u4f86\u8aaa\uff1a<\/strong>\u7532\u8cfc\u8cb7\u4e00\u95931000\u842c\u7684\u623f\u5730\u7522\uff0c\u6301\u67093\u5e74\u5f8c\u51fa\u552e1200\u842c\uff0c\u63a5\u8457\u6263\u96641000\u842c\u7684\u53d6\u5f97\u6210\u672c\u300145\u842c\u7684\u4ef2\u4ecb\u53ca\u4ee3\u66f8\u8cbb\u7528\u300115\u842c\u7684\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d\uff0c\u7b97\u51fa\u8ab2\u7a05\u6240\u5f97\u70ba1200\u842c\uff0d1000\u842c\uff0d45\u842c\uff0d15\u842c\uff1d140\u842c\uff0c\u800c140\u842c\u00d735%\u7684\u9069\u7528\u7a05\u7387\uff1d49\u842c\uff0c\u6240\u4ee5\u7532\u9700\u8981\u7e73\u7d0d49\u842c\u7684\u623f\u5730\u5408\u4e00\u7a05\u3002<\/p>\n\n\n\n<p class=\"annotation\">\u203b\u8cbc\u5fc3\u63d0\u9192\uff1a\u5982\u679c\u6c11\u773e\u60f3\u505a\u623f\u5730\u5408\u4e00\u7a052.0\u8a66\u7b97\uff0c\u53ef\u4ee5\u5230<a href=\"https:\/\/www.etax.nat.gov.tw\/etwmain\/etw158w\/2506\" target=\"_blank\" rel=\"noreferrer noopener\">\u8ca1\u653f\u90e8\u7a05\u52d9\u5165\u53e3\u7db2<\/a>\u9032\u884c\u8a08\u7b97\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%88%BF%E5%9C%B0%E5%90%88%E4%B8%80%E7%A8%8520%E5%B8%B8%E8%A6%8B%E5%95%8F%E9%A1%8C\"><\/span>\u623f\u5730\u5408\u4e00\u7a052.0\u5e38\u898b\u554f\u984c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-54\"><strong class=\"schema-faq-question\">Q\u3001\u623f\u5730\u5408\u4e00\u7a052.0\u53ef\u6709\u514d\u7a05\u984d\u55ce\uff1f<\/strong> <p class=\"schema-faq-answer\">\u6709\uff0c<span class=\"point\">\u53ea\u8981\u623f\u5730\u7b26\u5408\u81ea\u4f4f\u689d\u4ef6\uff0c\u4e14\u8ab2\u7a05\u6240\u5f97400\u842c\u5143\u4ee5\u5167\u8005\uff0c\u53ef\u4ee5\u514d\u8ab2\u623f\u5730\u5408\u4e00\u7a05\uff0c\u8d85\u904e400\u842c\u8005\uff0c\u5c31\u6309\u6700\u4f4e\u7a05\u738710%\u8ab2\u7a05<\/span>\u3002\u4ee5\u4e0b\u70ba\u623f\u5730\u5408\u4e00\u7a052.0\u81ea\u7528\u4f4f\u5b85\u512a\u60e0\u7a05\u7387\u689d\u4ef6\uff1a<br \/>\u2022 \u500b\u4eba\u6216\u5176\u914d\u5076\u3001\u672a\u6210\u5e74\u5b50\u5973\u8a2d\u6709\u6236\u7c4d\u3001\u6301\u6709\u4e26\u5c45\u4f4f\u65bc\u8a72\u623f\u5c4b\u9023\u7e8c\u6eff6\u5e74\u3002<br \/>\u2022 \u4ea4\u6613\u524d6\u5e74\u5167\uff0c\u7121\u51fa\u79df\u3001\u4f9b\u71df\u696d\u6216\u57f7\u884c\u696d\u52d9\u4f7f\u7528\u3002<br \/>\u2022 \u500b\u4eba\u8207\u5176\u914d\u5076\u53ca\u672a\u6210\u5e74\u5b50\u5973\u65bc\u4ea4\u6613\u524d6\u5e74\u5167\u672a\u66fe\u9069\u7528\u81ea\u4f4f\u623f\u5730\u79df\u7a05\u512a\u60e0\u898f\u5b9a\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-76\"><strong class=\"schema-faq-question\">Q\u3001\u623f\u5730\u5408\u4e00\u7a052.0\u5c0d\u9810\u552e\u5c4b\u7684\u5f71\u97ff\uff1f<\/strong> <p class=\"schema-faq-answer\">\u4e00\u822c\u4f86\u8aaa\uff0c\u9810\u552e\u5c4b\u5982\u679c\u5728\u6210\u5c4b\u524d\u8f49\u8ce3\uff0c\u56e0\u5927\u7d04\u9700\u89812\uff5e4\u5e74\u7684\u65bd\u5de5\u671f\uff0c\u5927\u591a\u90fd\u6703\u88ab\u8ab2\u5fb535%\u4ee5\u4e0a\u7684\u623f\u5730\u5408\u4e00\u7a05\u3002\u800c\u623f\u5730\u5408\u4e00\u7a052.0\u5be6\u65bd\u5f8c\u5247\u6539\u6210\uff0c<span class=\"point\">\u9810\u552e\u5c4b\u8208\u5efa\u5b8c\u6210\u5f8c\uff0c\u5c07\u91cd\u65b0\u8a08\u7b97\u6301\u6709\u671f\uff0c\u4e5f\u5c31\u662f\u8aaa\uff0c\u9810\u552e\u5c4b\u5f9e\u9810\u552e\u968e\u6bb5\u5230\u6210\u5c4b\uff0c\u5927\u7d047\uff5e9\u5e74\u624d\u80fd\u6709\u8f03\u5927\u7684\u7372\u5229\u7a7a\u9593<\/span>\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-48\"><strong class=\"schema-faq-question\">Q\u3001\u623f\u5730\u5408\u4e00\u7a052.0\u5c0d\u91cd\u8cfc\u9000\u7a05\u6709\u5f71\u97ff\u55ce\uff1f<\/strong> <p class=\"schema-faq-answer\">\u4e0d\u8ad6\u6c11\u773e\u91cd\u65b0\u8cfc\u8cb7\u81ea\u4f4f\u623f\u5730\u662f\u5148\u8cb7\u5f8c\u8ce3\uff0c\u9084\u662f\u5148\u8ce3\u5f8c\u8cb7\uff0c\u53ea\u8981\u7b26\u5408\u4e0b\u52174\u9805\u689d\u4ef6\uff0c\u4ecd\u53ef\u4ee5\u7533\u8acb\u91cd\u8cfc\u9000\u7a05\uff0c\u4e26\u4e0d\u6703\u5f71\u97ff\u81ea\u8eab\u6b0a\u76ca\uff1a<br \/>\u2022 \u623f\u5c4b\u51fa\u552e\u524d1\u5e74\u5167\u7121\u51fa\u79df\u3001\u63d0\u4f9b\u71df\u696d\u6216\u57f7\u884c\u696d\u52d9\u4f7f\u7528\u3002<br \/>\u2022 \u7533\u8acb\u91cd\u8cfc\u9000\u7a05\u7684\u623f\u5730\u57285\u5e74\u5167\u4e0d\u5f97\u51fa\u552e\u3001\u51fa\u79df\u3001\u71df\u696d\u3001\u9077\u51fa\u6236\u7c4d\u3002<br \/>\u2022 \u51fa\u552e\u820a\u623f\u5730\u6216\u91cd\u8cfc\u65b0\u623f\u5730\u57282\u5e74\u5167\u8fa6\u5b8c\u79fb\u8f49\u767b\u8a18\uff0c\u4e14\u7b26\u5408\u81ea\u4f4f\u898f\u5b9a\u3002<br \/>\u2022 \u500b\u4eba\u6216\u5176\u914d\u5076\u3001\u672a\u6210\u5e74\u5b50\u5973\u61c9\u5c45\u4f4f\u65bc\u8a72\u51fa\u552e\u53ca\u8cfc\u8cb7\u4e14\u5df2\u8a2d\u5b9a\u6236\u7c4d\u4e4b\u623f\u5c4b\u3002<\/p> <\/div> <\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%B5%90%E8%AA%9E\"><\/span>\u7d50\u8a9e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u4ee5\u4e0a\u5c31\u662f\u623f\u5730\u5408\u4e00\u7a052.0\u7684\u4ecb\u7d39\u3002\u65fa\u4f86\u8ca1\u7d93\u63d0\u9192\u60a8\uff0c<span class=\"point\">\u5982\u679c\u672a\u5728\u898f\u5b9a\u7684\u6642\u9593\u5167\u7533\u5831\u623f\u5730\u5408\u4e00\u7a05\uff0c\u653f\u5e9c\u5c31\u6703\u4f9d<a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=G0340003&amp;flno=108-2\" target=\"_blank\" rel=\"noreferrer noopener\">\u6240\u5f97\u7a05\u6cd5108-2\u689d\u7b2c1\u9805<\/a>\u898f\u5b9a\uff0c\u86553000\u5143\u4ee5\u4e0a\uff0c30000\u5143\u4ee5\u4e0b\u7684\u7f70\u9370<\/span>\uff0c\u6c11\u773e\u4e00\u5b9a\u8981\u8a18\u5f97\u623f\u5730\u5408\u4e00\u7a05\u7533\u5831\u6642\u9593\u5594\uff01<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"tel:0939-171-627\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"820\" height=\"212\" src=\"https:\/\/giver6.com\/wp-content\/images\/2022\/01\/24\u670d\u52d9\u5c08\u7dda.png\" alt=\"24\u670d\u52d9\u5c08\u7dda - \u65fa\u4f86\u8ca1\u7d93\" class=\"wp-image-7312\" srcset=\"https:\/\/giver6.com\/wp-content\/images\/2022\/01\/24\u670d\u52d9\u5c08\u7dda.png 820w, https:\/\/giver6.com\/wp-content\/images\/2022\/01\/24\u670d\u52d9\u5c08\u7dda-768x199.png 768w\" sizes=\"(max-width: 820px) 100vw, 820px\" \/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/giver6.com\/#Online\"><img loading=\"lazy\" decoding=\"async\" width=\"820\" height=\"212\" src=\"https:\/\/giver6.com\/wp-content\/images\/2022\/01\/\u7dda\u4e0a\u514d\u8cbb\u8aee\u8a62-1.png\" alt=\"\u7dda\u4e0a\u514d\u8cbb\u8aee\u8a62 - \u65fa\u4f86\u8ca1\u7d93\" class=\"wp-image-7311\" srcset=\"https:\/\/giver6.com\/wp-content\/images\/2022\/01\/\u7dda\u4e0a\u514d\u8cbb\u8aee\u8a62-1.png 820w, https:\/\/giver6.com\/wp-content\/images\/2022\/01\/\u7dda\u4e0a\u514d\u8cbb\u8aee\u8a62-1-768x199.png 768w\" sizes=\"(max-width: 820px) 100vw, 820px\" 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