國稅局:房地交易所得稅申報「這些錯誤」不要再犯
永慶新竹家樂城店
Like:8
2017-03-23 09:42:10
111
share
【MyGoNews方暮晨/綜合報導】
財政部高雄國稅局表示,2016年1月1日以後取得或2014年1月2日以後取得,且持有期間在2年以內的房屋、土地,於2016年1月1日以後出售者,除符合免申報條件外,應於完成移轉登記日之次日起算30日內申報納稅,為協助納稅義務人正確申報,該局整理新制房地合一所得稅申報常見錯誤情形如下,請民眾特別注意。
申報地點:誤將申報書及相關附件遞交至出售標的物所在地稽徵機關,納稅義務人(賣方)應向申報時「戶籍地」所在地國稅局辦理申報。
申報期
(一)申報期限計算錯誤(例如:以移轉登記日之次日直接加30日推算),致逾期申報。
(二)移轉登記日期及取得日期填寫錯誤(誤填為訂定契約日)。
收入部分:
誤以公契金額或實價登錄資料作為出售收入,正確應以實際成交價額作為出售收入。
成本部分
(一)房地係受贈取得者,應以受贈時之房屋評定現值及公告土地現值為取得成本,誤以贈與人買入價格為取得成本。
(二)物價指數認定有誤,導致取得成本誤報。
(三)誤將費用列為成本,例如:將交易(出售)時所支付之仲介費(應列為可減除費用),列入可減除成本。
費用部分
(一)未提示取得、改良及移轉費用者,未於成交價額5%內扣除該項費用。
(二)誤將水電瓦斯費、土地增值稅及房屋稅列為可減除之成本或費用。
(三)誤將土地增值稅列為可減除費用扣除。
(四)檢附資料(相關佐證之合法憑證等)不齊備,致無法認定。
自住房地租稅優惠:所有權人出售非全部持有之房屋土地(即僅持有部分持分),申報扣抵自用住宅免稅額400萬元,未按持分比例計算扣抵額。
該局再次呼籲,民眾報稅後若發現錯誤,可以重新填寫1份正確申報書,補辦個人房屋土地交易所得稅申報;採用網路申報者,只要將正確資料在申報期限內重新上傳申報即可。但若已逾申報期限,不論採何種申報方式,均須向戶籍所在地稽徵機關辦理書面更正申報。
.fb_hidden { POSITION: absolute; Z-INDEX: 10001; TOP: -10000px } .fb_reposition { OVERFLOW: hidden; POSITION: relative } .fb_invisible { DISPLAY: none } .fb_reset { OVERFLOW: visible; CURSOR: auto; TEXT-DECORATION: none; BORDER-TOP: 0px; BORDER-RIGHT: 0px; BACKGROUND: none transparent scroll repeat 0% 0%; WHITE-SPACE: normal; WORD-SPACING: normal; BORDER-BOTTOM: 0px; TEXT-TRANSFORM: none; COLOR: #000; PADDING-BOTTOM: 0px; DIRECTION: ltr; TEXT-ALIGN: left; PADDING-TOP: 0px; FONT: 12px/1 "lucida grande", tahoma, verdana, arial, sans-serif; PADDING-LEFT: 0px; BORDER-SPACING: 0; BORDER-LEFT: 0px; MARGIN: 0px; LETTER-SPACING: normal; PADDING-RIGHT: 0px; VISIBILITY: visible; TEXT-INDENT: 0px; text-shadow: none } .fb_reset > DIV { OVERFLOW: hidden } .fb_link IMG { BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none } .fb_animate { animation: fb_transform .3s forwards } .fb_dialog { POSITION: absolute; Z-INDEX: 10001; TOP: -10000px } .fb_reset .fb_dialog_legacy { OVERFLOW: visible } .fb_dialog_advanced { PADDING-BOTTOM: 10px; PADDING-TOP: 10px; PADDING-LEFT: 10px; PADDING-RIGHT: 10px; border-radius: 8px; -webkit-border-radius: 8px; -moz-border-radius: 8px } .fb_dialog_content { BACKGROUND: #fff; COLOR: #333 } .fb_dialog_close_icon { CURSOR: pointer; HEIGHT: 15px; WIDTH: 15px; BACKGROUND: url(https://static.xx.fbcdn.net/rsrc.php/v3/yq/r/IE9JII6Z1Ys.png) no-repeat 0px 0px; RIGHT: 18px; POSITION: absolute; DISPLAY: block; TOP: 17px; _background-image: url(https://static.xx.fbcdn.net/rsrc.php/v3/yL/r/s816eWC-2sl.gif) } .fb_dialog_mobile .fb_dialog_close_icon { RIGHT: auto; LEFT: 5px; TOP: 5px } .fb_dialog_padding { WIDTH: 1px; POSITION: absolute; Z-INDEX: -1; BACKGROUND-COLOR: transparent } .fb_dialog_close_icon:hover { BACKGROUND: url(https://static.xx.fbcdn.net/rsrc.php/v3/yq/r/IE9JII6Z1Ys.png) no-repeat 0px -15px; _background-image: url(https://static.xx.fbcdn.net/rsrc.php/v3/yL/r/s816eWC-2sl.gif) } .fb_dialog_close_icon:active { BACKGROUND: url(https://static.xx.fbcdn.net/rsrc.php/v3/yq/r/IE9JII6Z1Ys.png) no-repeat 0px -30px; _background-image: url(https://static.xx.fbcdn.net/rsrc.php/v3/yL/r/s816eWC-2sl.gif) } .fb_dialog_loader { FONT-SIZE: 25px; BORDER-TOP: #606060 1px solid; BORDER-RIGHT: #606060 1px solid; BORDER-BOTTOM: #606060 1px solid; PADDING-BOTTOM: 20px; PADDING-TOP: 20px; PADDING-LEFT: 20px; BORDER-LEFT: #606060 1px solid; PADDING-RIGHT: 20px; BACKGROUND-COLOR: #f6f7f9 } .fb_dialog_top_left { OVERFLOW: hidden; HEIGHT: 10px; WIDTH: 10px; POSITION: absolute } .fb_dialog_top_right { OVERFLOW: hidden; HEIGHT: 10px; WIDTH: 10px; POSITION: absolute } .fb_dialog_bottom_left { OVERFLOW: hidden; HEIGHT: 10px; WIDTH: 10px; POSITION: absolute } .fb_dialog_bottom_right { OVERFLOW: hidden; HEIGHT: 10px; WIDTH: 10px; POSITION: absolute } .fb_dialog_top_left { BACKGROUND: url(https://static.xx.fbcdn.net/rsrc.php/v3/ye/r/8YeTNIlTZjm.png) no-repeat 0px 0px; LEFT: -10px; TOP: -10px } .fb_dialog_top_right { BACKGROUND: url(https://static.xx.fbcdn.net/rsrc.php/v3/ye/r/8YeTNIlTZjm.png) no-repeat 0px -10px; RIGHT: -10px; TOP: -10px } .fb_dialog_bottom_left { BACKGROUND: url(https://static.xx.fbcdn.net/rsrc.php/v3/ye/r/8YeTNIlTZjm.png) no-repeat 0px -20px; LEFT: -10px; BOTTOM: -10px } .fb_dialog_bottom_right { BACKGROUND: url(https://static.xx.fbcdn.net/rsrc.php/v3/ye/r/8YeTNIlTZjm.png) no-repeat 0px -30px; RIGHT: -10px; BOTTOM: -10px } .fb_dialog_vert_left { BACKGROUND: #525252; POSITION: absolute; FILTER: alpha(opacity=70); opacity: .7 } .fb_dialog_vert_right { BACKGROUND: #525252; POSITION: absolute; FILTER: alpha(opacity=70); opacity: .7 } .fb_dialog_horiz_top { BACKGROUND: #525252; POSITION: absolute; FILTER: alpha(opacity=70); opacity: .7 } .fb_dialog_horiz_bottom { BACKGROUND: #525252; POSITION: absolute; FILTER: alpha(opacity=70); opacity: .7 } .fb_dialog_vert_left { HEIGHT: 100%; WIDTH: 10px } .fb_dialog_vert_right { HEIGHT: 100%; WIDTH: 10px } .fb_dialog_vert_left { MARGIN-LEFT: -10px } .fb_dialog_vert_right { RIGHT: 0px; MARGIN-RIGHT: -10px } .fb_dialog_horiz_top { HEIGHT: 10px; WIDTH: 100% } .fb_dialog_horiz_bottom { HEIGHT: 10px; WIDTH: 100% } .fb_dialog_horiz_top { MARGIN-TOP: -10px } .fb_dialog_horiz_bottom { MARGIN-BOTTOM: -10px; BOTTOM: 0px } .fb_dialog_iframe { LINE-HEIGHT: 0 } .fb_dialog_content .dialog_title { FONT-SIZE: 15px; BORDER-TOP: #365899 1px solid; BORDER-RIGHT: #365899 1px solid; BACKGROUND: #6d84b4; BORDER-BOTTOM: #365899 1px solid; FONT-WEIGHT: bold; COLOR: #fff; BORDER-LEFT: #365899 1px solid; MARGIN: 0px } .fb_dialog_content .dialog_title > SPAN { BACKGROUND: url(https://static.xx.fbcdn.net/rsrc.php/v3/yd/r/Cou7n-nqK52.gif) no-repeat 5px 50%; FLOAT: left; PADDING-BOTTOM: 7px; PADDING-TOP: 5px; PADDING-LEFT: 26px; PADDING-RIGHT: 0px } BODY.fb_hidden { OVERFLOW: visible; HEIGHT: 100%; WIDTH: 100%; POSITION: absolute; LEFT: 0px; MARGIN: 0px; TOP: -10000px; -webkit-transform: none } .loading.fb_dialog_mobile.fb_dialog { OVERFLOW: hidden; BACKGROUND: url(https://static.xx.fbcdn.net/rsrc.php/v3/ya/r/3rhSv5V8j3o.gif) white no-repeat 50% 50%; MIN-WIDTH: 100%; POSITION: absolute; MIN-HEIGHT: 100%; Z-INDEX: 10001; TOP: 0px } .centered.loading.fb_dialog_mobile.fb_dialog { HEIGHT: auto; WIDTH: auto; BACKGROUND: none transparent scroll repeat 0% 0% } .centered.loading.fb_dialog_mobile.fb_dialog #fb_dialog_loader_spinner { WIDTH: 100% } .centered.loading.fb_dialog_mobile.fb_dialog .fb_dialog_content { BACKGROUND: none transparent scroll repeat 0% 0% } .centered.loading #fb_dialog_loader_close { FONT-SIZE: 19px; COLOR: #fff; PADDING-TOP: 20px; CLEAR: both; DISPLAY: block } #fb-root #fb_dialog_ipad_overlay { WIDTH: 100%; RIGHT: 0px; POSITION: absolute; LEFT: 0px; MIN-HEIGHT: 100%; Z-INDEX: 10000; TOP: 0px; BOTTOM: 0px } #fb-root .hidden#fb_dialog_ipad_overlay { DISPLAY: none } .loading.fb_dialog_mobile.fb_dialog IFRAME { VISIBILITY: hidden } .fb_dialog_content .dialog_header { BORDER-TOP-COLOR: #1d4088; VERTICAL-ALIGN: middle; WHITE-SPACE: nowrap; TEXT-OVERFLOW: ellipsis; BORDER-BOTTOM: #1d4088 1px solid; BORDER-LEFT-COLOR: #1d4088; COLOR: #fff; FONT: bold 14px Helvetica, sans-serif; BORDER-RIGHT-COLOR: #1d4088; -webkit-box-shadow: white 0 1px 1px -1px inset; text-shadow: rgba(0, 30, 84, .296875) 0 -1px 0 } .fb_dialog_content .dialog_header TABLE { HEIGHT: 43px; WIDTH: 100%; -webkit-font-smoothing: subpixel-antialiased } .fb_dialog_content .dialog_header TD.header_left { FONT-SIZE: 13px; WIDTH: 60px; VERTICAL-ALIGN: middle; PADDING-LEFT: 5px } .fb_dialog_content .dialog_header TD.header_right { FONT-SIZE: 13px; WIDTH: 60px; VERTICAL-ALIGN: middle; PADDING-RIGHT: 5px } .fb_dialog_content .touchable_button { MAX-WIDTH: 85px; BORDER-TOP: #29487d 1px solid; BORDER-RIGHT: #29487d 1px solid; MARGIN-TOP: 3px; BORDER-BOTTOM: #29487d 1px solid; POSITION: relative; PADDING-BOTTOM: 4px; PADDING-TOP: 4px; PADDING-LEFT: 12px; BORDER-LEFT: #29487d 1px solid; DISPLAY: inline-block; LINE-HEIGHT: 18px; PADDING-RIGHT: 12px; -webkit-border-radius: 3px; -webkit-box-shadow: rgba(0, 0, 0, .117188) 0 1px 1px inset, rgba(255, 255, 255, .167969) 0 1px 0; -webkit-background-clip: padding-box } .fb_dialog_content .dialog_header .touchable_button INPUT { BORDER-TOP: medium none; BORDER-RIGHT: medium none; BACKGROUND: none transparent scroll repeat 0% 0%; BORDER-BOTTOM: medium none; COLOR: #fff; PADDING-BOTTOM: 3px; PADDING-TOP: 2px; FONT: bold 12px Helvetica, sans-serif; PADDING-LEFT: 6px; BORDER-LEFT: medium none; MARGIN: 2px -12px; PADDING-RIGHT: 6px; text-shadow: rgba(0, 30, 84, .296875) 0 -1px 0 } .fb_dialog_content .dialog_header .header_center { FONT-SIZE: 17px; VERTICAL-ALIGN: middle; FONT-WEIGHT: bold; COLOR: #fff; TEXT-ALIGN: center; LINE-HEIGHT: 18px } .fb_dialog_content .dialog_content { BORDER-TOP: 0px; HEIGHT: 150px; BORDER-RIGHT: #555 1px solid; BACKGROUND: url(https://static.xx.fbcdn.net/rsrc.php/v3/y9/r/jKEcVPZFk-2.gif) no-repeat 50% 50%; BORDER-BOTTOM: 0px; BORDER-LEFT: #555 1px solid } .fb_dialog_content .dialog_footer { BORDER-TOP: #ccc 1px solid; HEIGHT: 40px; BORDER-RIGHT: #555 1px solid; BACKGROUND: #f6f7f9; BORDER-BOTTOM: #555 1px solid; BORDER-LEFT: #555 1px solid } #fb_dialog_loader_close { FLOAT: left } .fb_dialog_mobile.fb_dialog .fb_dialog_close_button { text-shadow: rgba(0, 30, 84, .296875) 0 -1px 0 } .fb_dialog_mobile.fb_dialog .fb_dialog_close_icon { VISIBILITY: hidden } #fb_dialog_loader_spinner { HEIGHT: 24px; WIDTH: 24px; BACKGROUND-IMAGE: url(https://static.xx.fbcdn.net/rsrc.php/v3/yD/r/t-wz8gw1xG1.png); BACKGROUND-REPEAT: no-repeat; BACKGROUND-POSITION: 50% 50%; BACKGROUND-COLOR: transparent; animation: rotateSpinner 1.2s linear infinite } .fb_iframe_widget { POSITION: relative; DISPLAY: inline-block } .fb_iframe_widget SPAN { POSITION: relative; TEXT-ALIGN: justify; DISPLAY: inline-block } .fb_iframe_widget IFRAME { POSITION: absolute } .fb_iframe_widget_fluid_desktop { MAX-WIDTH: 100% } .fb_iframe_widget_fluid_desktop SPAN { MAX-WIDTH: 100% } .fb_iframe_widget_fluid_desktop IFRAME { MAX-WIDTH: 100% } .fb_iframe_widget_fluid_desktop IFRAME { MIN-WIDTH: 220px; POSITION: relative } .fb_iframe_widget_lift { Z-INDEX: 1 } .fb_hide_iframes IFRAME { POSITION: relative; LEFT: -10000px } .fb_iframe_widget_loader { POSITION: relative; DISPLAY: inline-block } .fb_iframe_widget_fluid { DISPLAY: inline } .fb_iframe_widget_fluid SPAN { WIDTH: 100% } .fb_iframe_widget_loader IFRAME { ZOOM: 1; MIN-HEIGHT: 32px; Z-INDEX: 2 } .fb_iframe_widget_loader .FB_Loader { HEIGHT: 32px; WIDTH: 32px; BACKGROUND: url(https://static.xx.fbcdn.net/rsrc.php/v3/y9/r/jKEcVPZFk-2.gif) no-repeat; POSITION: absolute; MARGIN-LEFT: -16px; LEFT: 50%; Z-INDEX: 4 }