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實際營業活動均以行動裝置完成之營業人,以住家房屋作為稅籍登記場所,未僱用員工,未供辦公或存放設備及物品者,准申請按住家用稅率及自用住宅用地稅率課徵房屋稅及地價稅

11/2/2018

 
​營利事業以負責人本人或其配偶、直系親屬所有供住家使用之房屋及自用住宅用地作為稅籍登記場所,該營利事業未僱用員工,實際營業活動均以行動裝置完成,且該房屋未供辦公或存放與營業活動相關之設備及物品者,房屋及土地所有權人得依房屋稅條例第7條及土地稅法第41條規定,申請按住家用稅率課徵房屋稅及按自用住宅用地稅率課徵地價稅。 
財政部107.07.23台財稅字第10704004880號令

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Nexia Trans-Asia Associates is a member firm of the “Nexia International” network. Nexia International Limited does not deliver services in its own name or otherwise. Nexia International Limited and the member firms of the Nexia International network (including those members which trade under a name which includes the word NEXIA) are not part of a worldwide partnership. Nexia International Limited does not accept any responsibility for the commission of any act, or omission to act by, or the liabilities of, any of its members. Each member firm within the Nexia International network is a separate legal entity. 
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