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2012年3月12日 星期一

房屋出租供學生居住仍按住家用房屋課稅 - 聯合新聞網

房屋 - Google 新聞
Google 新聞
房屋出租供學生居住仍按住家用房屋課稅 - 聯合新聞網
Mar 12th 2012, 09:06

財政部表示,房屋稅是按房屋使用情形課徵不同稅率,住家用房屋稅率最低,只要做住家使用,不論是否是自用或出租,就可以按住家用房屋課稅。

財政部舉例,學校附近出租供學生居住的房屋,房東雖然有出租行為,學生宿舍一樣可以按住家用稅率課稅。

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