20150208台灣房地產相關稅賦說明(中英文版)a brief classification of real estate...

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Holding In Transaction Buildings Land House tax Land value tax Land increment tax Income tax from property transaction The specifically selected goodsand services tax (Luxurary tax) Deed tax Stamp Tax A brief classification of real estate related tax in Taiwan

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Page 1: 20150208台灣房地產相關稅賦說明(中英文版)A brief classification of real estate related tax in Taiwan (Chinese / English)

Holding In TransactionBuildings

Land

House tax

Land value taxLand

increment tax

Income taxfrom

propertytransaction

The specificallyselectedgoodsandservices tax(Luxurary tax)

Deed tax&

Stamp Tax

A brief classification of real estate related tax in Taiwan

Page 2: 20150208台灣房地產相關稅賦說明(中英文版)A brief classification of real estate related tax in Taiwan (Chinese / English)

持有需繳 買賣需繳

房屋

土地

房屋稅

地價稅土地增殖稅

財產交易所得稅

特種貨物及勞務稅(俗稱奢侈稅)

契稅;印花稅

台灣房地產相關稅賦說明