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 <font size=6 color=black >---<b>稅務訊息</b>---</div></tr></p></font></li>

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 <font size=5 color=red >房地合一稅 2.0 相關費用包含哪些項目？</P></font>
 <font size=5 color=black >

&nbsp;<p>

 <font size=5 color=green >可提示證明文件</font><p>
核實列報交易房地所支付之必要費用<p>
(如仲介費、廣告費、清潔費、<p>
搬運費、印花稅、代書費、規費等)，<p>
但 <font size=5 color=blue >不包括依土地稅法繳納之土地增值稅(註)。</font><p>

註：<p>
屬當次交易未自房地交易所得額<p>
減除之土地漲價總數額部分<p>
所繳納之土地增值稅<p>
【[（申報移轉現值－公告移轉現值）÷<p>
土地漲價總數額]×已納土地增值稅】，<p>
可以列為費用。<p>
&nbsp;<p>


 <font size=5 color=green >
未提示相關費用證明文件者，<p></font>
稽徵機關得按 成 交 價 額 3 % 計算其費用，<p>
並以 30 萬元為限。<p>


<font size=2 >資料來源:財政部賦稅署 <p>


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