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違章房屋不論是否有編釘門牌，仍應設籍課徵房屋稅
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新竹市稅務局表示，任何地區的違章建築房屋，不論戶政事務所是否有編釘門牌，在未拆除前不管作任何使用，均應依法設籍課稅。 一般民眾誤以為違章建築房屋，可能隨時被拆，根本沒有所有權，就不必課徵房屋稅。該局特別說明，凡是附著於土地的各種房屋及有增加該房屋使用價值的建築物都應該課徵房屋稅，違章建築房屋自然不能例外，如果對違章建築房屋不予設籍課稅，不僅在稅籍管理及遺產稅計徵上增加因難，而且對於合法房屋更有失公平，並易助長違建的風氣。
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