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奢侈稅課徵問題
Sep 11th 2014, 00:39


Starpig wrote:
要我先簽房屋買賣同意書。

奢侈稅第3條第3項
前條第一項第一款所稱持有期間，指自本條例施行前或施行後完成移轉登
記之日起計算至本條例施行後訂定銷售契約之日止
之期間。

重點是"房屋買賣同意書"的內容,如果性質仍屬一種銷售契約,那就符合該規定期間之計算,
國稅局除了要求補繳奢侈稅外,還可能依第22條規定按所漏稅額處三倍以下罰鍰。

不要以為查不到,買方要檢舉,你跑都跑不了.(稅又不課他的)

JIN DER LAND OFFICE

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