📌📌「這情況」地價稅應重新提出申請🏠🏠

#嘉義縣 #財政稅 務局表示：原核准按 #自用住宅 用地稅率課徵 #地價稅 的土地，因戶籍遷出或地上建物供營業、出租使用等情形，改按一般用地稅率課徵地價稅，如嗣後再將戶籍遷入、停止或終止營業出租等，回復供自用住宅使用，依規定仍應由土地所有權人重新提出申請，才能再適用自用住宅用地優惠稅率課徵地價稅。

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11月要繳納地價稅，您知道自用住宅用地稅額比一般用地稅額至少省4倍以上嗎🤔？土地如果符合以下條件，請記得在9月22日以前申請，錯過申請期限就要等明年才能適用囉！
　　
　　
📣臺北市稅捐稽徵處提醒今（110）年地價稅將於11月1日開徵，您持有的土地如符合自用住宅用地條件，請於9月22日以前提出申請。
The Taipei City Revenue Service announced that the Land Value Tax for 2021 will be collected starting from November 1. If you own land that meets the conditions of self-use residence, please file by September 22.
　　
🔰地價稅一般用地稅率&自用住宅用地稅率差異
🔹一般用地稅率10‰-55‰採累進課稅
🔹自用住宅用地稅率2‰

Land value tax: land for self-use residence or other purposes
● Land used for other purposes is taxed at a progressive rate, ranging from 10‰-55‰.
● Land for self-use residence is taxed at a flat rate of 2‰.
　　
　　
🔰適用自用住宅用地的條件
🔹土地所有權人或其配偶、直系親屬於該地辦竣戶籍登記，且房屋為其所有。
🔹無出租、無營業
🔹都市土地面積300m2(90.75坪)內，非都市土地700m2(211.75坪)內
🔹土地所有權人與配偶及未成年受扶養親屬以1處為限

Land classified as self-use residence must meet the following conditions:
● The land owner or their spouse or immediate family members must complete the household registration. The house must be registered under the name of the actual owner.
● The land is used neither for rental nor business purposes.
● If the land is urban land, the area must be less than 300m2 (90.75 pings). If the land is non-urban land, the area must be less than 700m2 (211.75 pings).
● The land owner, their spouse and minor dependent(s) are limited to claim one self-use residential land only.
　　
　　
🔔土地經稽徵機關核准按自用住宅用地稅率課徵後，如使用情形未變更，不用每年重新提出申請！
Please note that when the tax is collected at the rate for self-use residence with the approval of the auditing authority, it’s unnecessary to re-file unless the land use purpose is changed.
　　
(臺北市稅捐稽徵處廣告)
　　
下方連結本處YouTube地價稅自用住宅申請影片
Please view the tutorial on YouTube for further information.
https://www.youtube.com/watch?v=Wp0s36TCvPY

📌📌已適用地價稅優惠稅率者如用途未變更「記住這件事」🏘🏘

近日接獲民眾來電詢問表示自己於今年結婚，太太的戶籍將遷入自己名下的 #土地 #房屋，但去年已有申請並核准 #自用住宅 用地優惠稅率，今年是否還需要再重新提出申請？

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