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1
房地合一
稅費概算案例
一直有在找店面,卻精挑細選還沒出手?
永慶房屋|永慶房產集團|永慶房仲網
2
Bigred
創業經營已上軌道,陸續物色店面中
遇上房地合一即將上路
何時進場才是最佳買點?
永慶房屋|永慶房產集團|永慶房仲網
3
Bigred大多看的是30年左右屋齡的一樓黃金店面
今年(104年底前)購入
適用現行稅制
舉證原始取得成本
→需繳納 萬
無法舉證原始成本
→需繳納3.4萬
明年(105年)後購入
適用房地合一
自住獲利可享400萬免稅
非自住
→需繳納 萬
104年買,稅金落差 18~70 倍
假設:4,000萬入手,預計持有10年,期望6,000萬賣出
永慶房屋|永慶房產集團|永慶房仲網
4
概算表_30年店面(土地與建物比=9.7:0.3)
類別 成交價 土地公告現值 房屋現值 所得稅率
買入成本 4,000萬 800萬
10年後出售價 6,000萬 1,200萬 40萬 20%
現行稅制(無自用與非自用稅率差異)
可 舉 證 成 本  (6,000-4,000) × 40÷(1,200+40) = 64.5萬 × 20% = 12.9萬
(出售價–買入成本)×房屋佔總現值比=所得×所得稅率=稅額
無法舉證成本  40 × 42% = 16.8萬 × 20% = 3.4萬
房屋現值×財政部公告標準=所得×所得稅率=稅額
房地合一(新增自用與非自用稅率差異)
非自用滿10年  [6,000-4,000 - (1,200-800)] × 15% = 240萬
[出售價–買入成本-(土地現值漲價數額)]×稅率=稅額
18-70倍
永慶房屋|永慶房產集團|永慶房仲網
5
現行稅制優於房地合一稅制
年底前購屋享舊制輕稅
Bigred
影響關鍵:店面
新制以實際價格計算,賣價越高稅越重
永慶房屋|永慶房產集團|永慶房仲網

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房地合一稅 省稅案例(3) 買賣舊店面