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地價稅納稅義務基準日與稅賦歸屬釋疑
字級大小
高雄縣政府稅捐處表示，常有民眾詢問，當土地移轉過戶時，原土地所有權人與新土地所有權人何以不是按持有期間分攤當年度地價稅。依現行土地稅法規定，地價稅以八月三十一日為納稅義務基準日，並以當日土地登記簿上所載之所有權人或典權人為納稅義務人，此與房屋稅可因房屋典賣移轉而按持有期間分攤的情況不同，請民眾多加留意，如有疑問，可以直接向本處或各分處洽詢。
物件編號 XS128092
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物件編號 WS32094
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物件編號 ZS142960
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