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土地增值稅、地價稅、房屋稅之徵收，優先於一切債權及抵押權
字級大小
高雄縣政府地方稅務局表示：依據96年1月10日總統華總一義字第09600001861號令公布修正之稅捐稽徵法第六條條文：稅捐之徵收，優先於普通債權。土地增值稅、地價稅、房屋稅之徵收，優先於一切債權及抵押權。經法院或行政執行署執行拍賣或交債權人承受之土地，執行法院或行政執行署應於拍定或承受五日內，將拍定或承受價額通知當地主管機關，依法核課土地增值稅、地價稅、房屋稅，並由執行法院或行政執行署代為扣繳。
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