After the first purchase for-sale housing tax leniency.
[Economic Daily reporter Chen Meizhen ╱ ╱ Taipei]
Treasury leniency identified concession "life in a house" unlimited land-for-housing by 10% VAT rate taxation, the public sale if taken after the first purchase to change the way the house, as long as one year old will be held under the name of the original house for sale, you can apply a low tax rate.
Low tax "life in a house" in exchange house concessions, had only himself, his spouse and minor children under the name of only one house of the "single-family house," the Ministry of Finance after considering public homebuyers purchase patterns, including the first sale, in order to avoid since the first purchase of new homes, old house after the sale, resulting in the name of only one house is no longer affect their lives in a house suitable for low tax concessions, it was decided to modify the land tax law enforcement rules and principles applicable to relax finds preferential tax rates.
For example, A and his wife, two minor children only under the name of an occupied residential Xizhi, Taipei, due to children's schooling factors, A decided to move to Taipei City and Taipei Zhongzheng District bought a new home nearby. Under the new provisions of the Ministry of Finance, after a long bought Zhongzheng District in the transfer of the registration of new homes completed within a year, will Xizhi's old house for sale, keeping only the name remains the status of a house, you can apply for the sale of the old house Click "life a house," 10 percent lower rate of taxation. Ministry of Finance stressed that the alternative provision only after the first purchase and sale of land ownership are the same people who apply.
"A life estate" enjoy unlimited exchange houses are 10% preferential tax policy has been implemented from today (99) onwards. Finance Ministry to revise the Land Tax Enforcement Rules of the relaxed life of a house finds the conditions needed by the Executive Yuan for approval by, so people if taken after the first purchase and sale of exchange-occupied residential house the way, did not pass in front of the Enforcement Rules, temporarily unable to enjoy a low tax rate of 10% However, the Ministry of Finance will consider the future for those who qualify refund.