2007-12-28
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老舊房屋，也可以申請適用自用住宅用地稅率課徵地價稅
字級大小
（臺中訊）有民眾來電詢問，沒有使用執照或建物所有權狀的老舊房屋，可以申請適用自用住宅用地稅率課徵地價稅嗎？要檢附什麼證件呢？ 臺中市稅捐處表示：一般申請適用自用住宅用地特別稅率計徵地價稅，土地所有權人應檢附全戶戶口名簿、土地所有權狀及建築改良物所有權狀影本各一份，向土地所在的稅捐稽徵處提出申請；至於沒有使用執照或建物所有權狀的老舊房屋，該處為了簡政便民，可以「房屋基地坐落申明書」代替建築改良物證明文件，同時其他要件如果也符合土地稅法第9條規定者，即可適用自用住宅用地稅率課徵地價稅。
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