賣了房子之後,到底是要繳房地合一稅,還是綜合所得稅呢?
52
賣了房子之後,緊接而來的,是如何申報所得稅的問題。
它主要是以〈你取得這個不動產的時間〉而定,會有兩種不同的計算和申報方式。
如果你出售了民國104年12月31日以前取得的不動產,他們屬於「財產交易所得稅」的課稅範圍。
房屋及土地採分離課稅。
出售土地的利得只會課徵土地增值稅,不會再課徵其他稅賦。
這麼說來,「財產交易所得稅」只針對房屋的所得來課稅。
不動產的賣方要在出售房子的隔年度五月份,才將「房屋交易所得」併入個人綜合所得來結算申報,不用馬上去申報繳稅。
反之,你如果是出售在民國105年1月1日以後取得的不動產,那就是屬於「房地合一所得稅」的課稅範圍。
「房地合一所得稅」的重點是:
房屋及土地的所得,都要課稅。
除了仍然要課徵土地增值稅外,土地的獲利也要課徵所得稅。
房地合一稅就是會額外課徵土地的利得稅,
如果是出售104年以前取得的不動產,就沒有這種稅賦。![]()
房地合一所得稅」要在所有權移轉登記次日起算的30日內,
向該管稽徵機關辦理申報,不用併入隔年個人的綜合所得總額內去申報個人綜所稅。
上一篇

12 留言
Hey, y999gamelogin looks like a solid place to get my game on! I’m checking it out. I hope it’s packed with awesome games! Check it out y999gamelogin
Interesting points! Responsible gaming is key, and it’s good to see platforms like 88 lucky ph game emphasizing security with things like 2FA & deposit limits. A solid framework builds trust, right? 🤔
Gadonthomobet is a good place to get started with online betting, in my opinion. Worth a visit: gadonthomobet
Аренда квартир посуточно
Квартиры посуточно — это идеальное
решение для тех, кто ценит домашнюю атмосферу.
– Полностью оборудованная кухня.
– Много места для семьи.
– Идеально для длительных остановок.
отели на сутки
@airbn@b77 https://www.modern5.com/free/3112
Аренда квартир посуточно
Квартиры посуточно — это идеальное решение для тех, кто ценит домашнюю атмосферу.
– Полностью оборудованная кухня.
– Много места для семьи.
– Идеально для длительных остановок.
отели на сутки
@airbn@b77 https://www.modern5.com/free/3112
Alright, checked out luckycolafree100. Heard some buzz about it, especially with that name! Seems like a decent place to try your luck. Gotta see if those freebies actually pay out though, ya know? luckycolafree100
My family all the time say that I am wasting my time here at web, except I know I am getting knowledge every day by reading thes good posts. https://truepharm.org/
My family all the time say that I am wasting my time here at web, except I
know I am getting knowledge every day by reading thes good posts. https://truepharm.org/
The other day, while I was at work, my cousin stole my apple ipad and tested to see if it can survive
a 40 foot drop, just so she can be a youtube sensation. My apple ipad is
now destroyed and she has 83 views. I know this is totally off topic
but I had to share it with someone! https://meds24.sbs/
The other day, while I was at work, my cousin stole my apple ipad and tested to see if
it can survive a 40 foot drop, just so she can be a youtube sensation. My apple
ipad is now destroyed and she has 83 views. I know this is totally off topic but
I had to share it with someone! https://meds24.sbs/
Please let mme know if you’relooking for a author for yyour site.
You have some really good articles and I think I would be a good asset.
If you ever want to take some of the load off, I’d love to write some articles for your blog in exchange for a link back
to mine. Please shoit me an email if interested.
Cheers! http://boyarka-inform.com/
Please let me know if you’re looking for a author forr your site.
You have some really giod articles and I think I would be a gopod asset.
If you ever want to takle some of the load
off, I’d love to wwrite some articles for your blog in exchange forr a
link back to mine. Please shoot me an email if interested.
Cheers! http://boyarka-inform.com/