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Back新竹縣稅務局說明道路用地申請免徵地價稅條件
新竹縣稅務局說明道路用地申請免徵地價稅條件
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自由时报1 hour agoBusiness2 min readChinaView translation

新竹縣稅務局說明道路用地申請免徵地價稅條件

新竹縣稅務局地價稅

Quick Look

新竹縣稅務局指出，道路用地申請免徵地價稅需同時符合實際無償供公眾通行且非屬建造房屋應保留之法定空地兩項條件，並說明申請流程與期限，提醒民眾應於9月22日前提出申請以當年度免稅。

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Why It Matters

新竹縣新豐鄉的李先生自1981年起無償提供約50坪土地供鄰里通行，但因該土地屬於建案規劃中的法定空地，多年來仍需繳納地價稅。

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新竹縣稅務局表示，道路用地欲申請免徵地價稅，必須同時滿足「實際無償供公眾通行」以及「非屬建造房屋應保留之法定空地」兩大核心條件。（記者廖雪茹攝）

〔記者廖雪茹／新竹報導〕新竹縣新豐鄉的李先生持有一筆約50坪土地，自1981年起便無償提供給附近鄰里居民通行；然而，因為這筆土地在建案規劃中屬於「法定空地」，幾十年來依然年年收到地價稅單，讓他直呼負擔沉重！針對這類既成道路土地，新竹縣政府稅務局特別指點迷津，教民眾如何合法申請地價稅減免。

新竹縣稅務局表示，道路用地欲申請免徵地價稅，必須同時滿足「實際無償供公眾通行」以及「非屬建造房屋應保留之法定空地」兩大核心條件。

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針對像李先生這樣的案例，稅務局建議可先向建築主管機關洽詢，確認該土地是否能辦理「法定空地分割」。若經審核屬於「超過依法應保留之法定空地」部分，並成功取得分割證明，只要切割後的土地現況確實無償供大家通行，即可向稅務局提出道路用地減免申請。

此外，若土地過去雖曾被劃入建築基地，但後來因都市計畫檢討，被主管機關變更編定為公共設施保留地的「道路用地」，這類土地便已不再屬於法定空地，只要現況確為道路使用，同樣能申請免稅優惠！

稅務局特別提醒，符合特別稅率或減免條件的土地，土地所有權人務必於地價稅開徵40天前，也就是9月22日以前提出申請。只要在期限前核准，當年度就能直接免徵地價稅；若不小心逾期，就只能等次年才能開始適用。

民眾若對地價稅減免仍有疑問，可撥打免付費服務專線 0800-000321，或洽詢竹北總局： 03-5518141 及竹東分局： 03-5969663 ，為自身的租稅權益捍衛把關！

一手掌握經濟脈動 點我訂閱自由財經Youtube頻道

Open Questions

  • 有多少土地所有者面臨類似問題？
  • 法定空地分割的審核流程需要多長時間？

Related Topics

新竹縣
People李先生廖雪茹
Organizations新竹縣政府稅務局竹北總局竹東分局
Places新豐鄉竹北總局竹東分局
Topics稅務局地價稅道路用地法定空地免稅申請李先生
This article was originally published by 自由时报.

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