賣了房子之後,到底是要繳房地合一稅,還是綜合所得稅呢?

by Vince
591店舖連結 大師官網連結

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。

✅「財產交易所得稅」的重點如下:

1️⃣ 房屋及土地採分離課稅。

2️⃣ 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。

3️⃣ 這麼說來,「財產交易所得稅」只針對房屋的所得來課稅。

4️⃣ 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:

1️⃣ 房屋及土地的所得,都要課稅。

2️⃣ 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。👈

3️⃣ 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。

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