According to the comprehensive tax data of the Ministry of Finance, it is estimated that there are more than 320,000 to 330,000 households or individuals rented. According to the report of the Accounting and Accounting Office of the Executive Yuan, about 10.94% of the houses are rented, which means there should be about 876,000 households. There are also more than 910,000 households receiving government rent subsidies. The difference between the two is 550,000 to 600,000 households. The Ministry of Finance inspects only more than 250,000 tax supplements every year. (Central News Agency file photo)
[Reporter Zhong Lihua/Report from Taipei] People who conceal the fact of renting out houses and evade rental income tax are called "ghost landlords." A report from the Budget Center of the Legislative Yuan pointed out that based on the comprehensive tax data of the Ministry of Finance, it is estimated that the number of rentals to households or individuals ranges from 320,000 to 330,000. According to the Accounting and Accounting Office of the Executive Yuan According to the report, about 10.94% of the houses are rented, that is, there should be about 876,000 households, and there are more than 910,000 households receiving rent subsidies from the Ministry of Interior. There is a difference of 550,000 to 600,000 between the tax filing data and the statistics of the Accounting and Accounting Office and the rent subsidies from the Ministry of the Interior. However, the Ministry of Finance only inspects more than 250,000 tax supplements every year.
The Budget Center report pointed out that the Taxation Department provided comprehensive income tax settlement declaration information from 108 to 2010. Among those who reported rental income or land rental income, it was estimated that the rentals to households or individuals ranged from more than 320,000 to more than 330,000; According to the preliminary report of the Population and Housing Census, the ratio of households living in rented housing is 10.94%, which should be about 876,000 households. Compared with more than 320,000 pieces of information, there is a significant gap. The Ministry of Finance believes that "many individuals do not report rental income from renting out non-owner-occupied houses."
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According to statistics from the Ministry of Finance, in the past five years, the number of cases of tax evasion and tax evasion detected by landlords was about 250,000 to 260,000. In 2013, the number of cases of tax evasion and tax repayment found by the Internal Revenue Service was 251,706, with a tax repayment rate of about 26.33%. Landlords’ failure to declare or false declarations still needs to be improved.
As for the seizures by various district taxation agencies, the Taipei Internal Revenue Service seized 32,000 items, with a seizure rate of 23.51%; the Kaohsiung Internal Revenue Service seized 39,000 items, with a seizure rate of 31.52%; the North District Internal Revenue Service seized 71,000 items, with a seizure rate of 31.52%. 21.03%; the Central District IRS seized 73,000 cases, a rate of 31%; the Southern District seized 35,000 cases, with a seizure rate of 29.87%. It is obvious that some IRS found that the rate of tax evasion by landlords even exceeded 30%.
In order to encourage landlords to rent to economically and socially disadvantaged households, the Ministry of Finance provides "rental tax discounts", including the owner-occupied residential tax rate of 1.2% when reporting house tax, the monthly tax exemption of 15,000 yuan per house for comprehensive income tax, and the land price tax applicable to owner-occupied residential land tax rate of 2/1000.
However, the budget center said that there were more than 910,000 households with rent subsidies in 2014, which is far from the 270,000 households that have the highest number of households with reduced housing tax for public lessors, indicating that most of the homeowners who rent to those who qualify for rent subsidy are not public lessors.
The Budget Center pointed out that although public welfare lessors enjoy the advantages of tax preferential treatment, if the lessor adopts the method of not reporting taxes and not enjoying the preferential treatment, it may cause opaque problems in the leasing market such as landlords not being registered for rent, tax evasion, and young tenants being unable to register.
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