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 <font size=5 color=red >房地合一稅2.0<p>獨資、合夥組織營利事業<p>交易房地之所得如何計算？</P></font>
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獨資、合夥組織營利事業交易房地之所得，<p>
由獨資資本主或合夥組織合夥人<p>
 <font size=5 color=red >依個人規定申報及課徵所得稅</font>，<p>
不計入獨資、合夥組織營利事業之所得額，<p>
以反映獨資、合夥組織營利事業之房地，<p>
其登記所有權人為個人，<p>
與具獨立法人格之營利事業得為所有權之登記主體有別。 <p>

&nbsp;<p>

<font size=2 >資料來源:財政部賦稅署 <p>


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