Breaking
RUPakistan carried out airstrikes on 10 drone launch and storage sites in AfghanistanTRChina US Summit: Trade, Technology and Security on the AgendaJPPresident Xi Jinping makes state visit to the United States, welcomed by President TrumpITItaly exits in the quarterfinals of EuroVolley 2026: Finland wins 3-2 at PalaVelaARPakistani security forces thwart an infiltration attempt from Afghanistan and exchange fire with the TalibanAUAustralia faces diesel rationing risk if US export ban proceeds, analyst warnsGLOBALU.S. and China Extend Trade Truce to Keep Tariffs Lower and Rare Earths FlowingRUCanadian Prime Minister Mark Carney said Ottawa is preparing defense scenarios against a possible US attack.CNTyphoon Shuliji is expected to turn north early, and the weather will be stable during the Mid-Autumn Festival holiday, but attention should be paid to long waves and astronomical tidesDEAustralia accuses OpenAI of having accessed health data via AI agentsRUPakistan carried out airstrikes on 10 drone launch and storage sites in AfghanistanTRChina US Summit: Trade, Technology and Security on the AgendaJPPresident Xi Jinping makes state visit to the United States, welcomed by President TrumpITItaly exits in the quarterfinals of EuroVolley 2026: Finland wins 3-2 at PalaVelaARPakistani security forces thwart an infiltration attempt from Afghanistan and exchange fire with the TalibanAUAustralia faces diesel rationing risk if US export ban proceeds, analyst warnsGLOBALU.S. and China Extend Trade Truce to Keep Tariffs Lower and Rare Earths FlowingRUCanadian Prime Minister Mark Carney said Ottawa is preparing defense scenarios against a possible US attack.CNTyphoon Shuliji is expected to turn north early, and the weather will be stable during the Mid-Autumn Festival holiday, but attention should be paid to long waves and astronomical tidesDEAustralia accuses OpenAI of having accessed health data via AI agents
Back南投縣稅務局:同性婚姻關係當事人及親屬適用地方稅優惠
南投縣稅務局:同性婚姻關係當事人及親屬適用地方稅優惠
Developing
自由时报yesterdayPolitics1 min readChinaView translation

南投縣稅務局:同性婚姻關係當事人及親屬適用地方稅優惠

Quick Look

南投縣稅務局表示,依財政部7月23日放寬政策,同性婚姻關係當事人及其親屬適用房地稅與使用牌照稅優惠,房屋稅自住優惠申請截止日為明年3月22日。

AI-generated summary

Why It Matters

財政部於7月23日發布全面放寬同性婚姻關係當事人及其親屬適用各項地方稅租稅優惠,以貫徹憲法保障婚姻平權與租稅中立原則。

Font size

南投縣稅務局表示,同性婚姻關係當事人及其親屬適用各項地方稅租稅優惠。(資料照)

〔記者張協昇/南投報導〕為貫徹憲法保障婚姻平權與租稅中立原則,財政部於今年7月23日發布全面放寬同性婚姻關係當事人及其親屬適用各項地方稅租稅優惠。南投縣政府稅務局表示,本次放寬重點涵蓋房地稅與使用牌照稅兩大領域,房地符合自住條件的民眾,請記得於明年3月22日前申請房屋稅自住優惠。

同性婚姻關係當事人,享有身障車免牌照稅及身障專用停車。(資料照)

南投縣稅務局指出,在房地稅自住優惠方面,同性婚姻關係之一方當事人,與他方當事人直系血親及直系血親配偶,得比照直系親屬。只要於持有房地設立戶籍且符合其他規定者,可適用房屋稅自住住家用稅率1%或1.2%、地價稅自用住宅優惠稅率2‰、土地增值稅自用住宅優惠稅率10及重購退稅。

請繼續往下閱讀...

在使用牌照稅方面,同性婚姻關係之一方當事人,與他方當事人之二親等以內血親及二親等以內血親之配偶,得比照二親等以內親屬,適用使用牌照稅法第7條第1項第8款有關身心障礙者二親等以內親屬所有供該身心障礙者使用車輛免徵使用牌照稅規定。

稅務局提醒,房地符合自住條件的民眾,請記得於明年3月22日前申請房屋稅自住優惠;符合身心障礙者使用牌照稅免稅資格者,也請儘速向車籍所在地地方稅稽徵機關提出申請,以維護自身租稅權益。如有任何疑問,歡迎向該局或埔里、竹山兩分局洽詢,免費服務電話:0800-496969。

一手掌握經濟脈動 點我訂閱自由財經Youtube頻道

Open Questions

  • 該政策是否適用於已登記的同性伴侶以外的事實婚姻關係?
  • 其他地方稅種(如契稅、娛樂稅)是否也納入放寬範圍?

Related Topics

This article was originally published by 自由时报.

Related Stories

Huang Guochang calls on the Democratic Progressive Party to unite Taiwanese and criticizes the United States for its high-level reception of Xi Jinping, which highlights the reality of international politics.
Developing·

Huang Guochang calls on the Democratic Progressive Party to unite Taiwanese and criticizes the United States for its high-level reception of Xi Jinping, which highlights the reality of international politics.

When accompanying the party candidates to vote, Huang Guochang, chairman of the People's Party, said that as a Taiwanese, he was moved to see U.S. President Trump personally receive Chinese President Xi Jinping with high standards of courtesy. However, he called on the DPP government to unite Taiwanese in order to fight for Taiwan's best rights and interests under the two major powers of the United States and China, and emphasized that Taiwan should not be used as a bargaining chip in negotiations.

自由时报
2 min read
Scholar Li Zhongxian: Personality of politicians is important, but system is the last line of defense
Developing·

Scholar Li Zhongxian: Personality of politicians is important, but system is the last line of defense

When DPP Taipei mayoral candidate Shen Boyang held an interactive event in Ximending, he emphasized that he would maintain his original intention and accept criticism in response to citizens' concerns about "pre-election expectations and post-election disappointment." Scholar Li Zhongxian pointed out that the most important thing in Shen Boyang's answer is the thinking at the institutional level. He believes that democratic politics should not rely on the assumption that politicians' personalities will never change, but should establish systems to make corruption, corruption and other behaviors difficult to occur, emphasizing that self-reflection is as important as external supervision.

自由时报
2 min read
US Secretary of State Rubio: Arms sales to Taiwan need to balance the needs of the US military and global commitments
Developing·

US Secretary of State Rubio: Arms sales to Taiwan need to balance the needs of the US military and global commitments

U.S. Secretary of State Rubio said that arms sales to Taiwan need to take into account the global combat needs of the U.S. military, weapons inventories and the U.S.'s own defense needs, and are not just for Taiwan. He reiterated that the United States announced the largest single arms sale to Taiwan in history in December last year. The Trump-Xi meeting will be held at the White House, and the outside world is paying attention to whether Taiwan issues are involved.

自由时报
2 min read
The Guangdong Provincial Commission for Discipline Inspection and Supervision notified 8 typical cases of violations of the eight central regulations
Developing·

The Guangdong Provincial Commission for Discipline Inspection and Supervision notified 8 typical cases of violations of the eight central regulations

On September 23, the Guangdong Provincial Commission for Discipline Inspection publicly reported 8 typical cases of violations of the spirit of the eight central regulations, involving leading party and government cadres in Yunfu, Guangdong Federation of Social Science and Technology, Dongguan, Guangzhou, Guangdong Education Press, Zhaoqing, Zhanjiang, Chaozhou and other places who illegally accepted gifts, accepted banquets, and borrowed vehicles. They were all expelled from the party and transferred to the procuratorate for review and prosecution.

中国新闻网
2 min read
Hu Caiping criticizes Zhang Shanzheng: Taoyuan Mayor’s ignorance and incompetence led to the resolution of three TSMC Longke cases
Developing·

Hu Caiping criticizes Zhang Shanzheng: Taoyuan Mayor’s ignorance and incompetence led to the resolution of three TSMC Longke cases

Financial internet celebrity Hu Caiping criticized Taoyuan Mayor Zhang Shanzheng for never attending meetings, not caring about residents, and not coordinating to appease the residents during the TSMC Longke San Science Park expansion project, which led to the collapse of the US$30 billion investment project. TSMC subsequently chose Chiayi, Nanke and other places to set up factories, highlighting its ignorance and incompetence in investing in the technology industry.

自由时报
3 min read
Xi Jinping arrives in Washington for a state visit to the United States
BREAKING·

Xi Jinping arrives in Washington for a state visit to the United States

On September 23, 2026, Chinese President Xi Jinping arrived in Washington and paid a state visit to the United States at the invitation of President Trump. In his written speech, Xi Jinping emphasized that China and the United States should build a constructive strategic and stable relationship to achieve mutual benefit and win-win results, and looked forward to deepening exchanges and cooperation between the two countries through this visit and adding hope for world peace.

中国新闻网
2 min read
More on this topic南投縣