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Dec 23rd 2014, 02:52

立法院院會今天上午通過「特種貨物及勞務稅條例部分條文修正案（奢侈稅）」，將「非都市土地之工業區土地」納入課稅範圍，未來只要是非都市的工業區土地，持有未滿二年即出售的，按出售價格課徵10%或15%奢侈稅。

這次修法也通過，自住換屋者，必須有「自住事實」才能符合免稅條件。同時也擴充財政部對免稅的認定權，增訂「確屬非短期投機經財政部核定者」可免徵奢侈稅。

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