2008-01-08
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房屋使用情形變更，儘早申請可節稅
字級大小
房屋稅是按月課徵，且住家和營業用稅率有差別，高雄縣政府地方稅務局提醒您，若有房屋因公司或事務所租約期滿、提前解約或中斷租約，改為住家使用時，請記得在事實發生30日內申請房屋使用情形變更。 該局說明，高雄縣房屋稅稅率分3種，住家用1.2％，非住家非營業用2％，營業用3％。房屋稅率是否為營業用之認定，並非以有門市交易為標準，只要房屋有營業登記，即使無門市交易，仍應按營業用稅率課徵房屋稅。所以設立營業登記之公司或事務所遷出時，應趕快向稅捐機關申請房屋使用情形變更，以節省應納之房屋稅。
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