機關團體出售參與都更後取得房地稅務問題探討【月旦時論】

Brief Discussion on Tax Issues Related to Sale of Land and Buildings by Institutions (Organizations) Where the Land and Buildings Were Acquired after Participating in Urban Renewal Plans

本文以案例釋明都更後房屋第一次移轉依房地合一申報作業要點規定，房屋持有期間應以原都更前土地持有期間為準，造成無法適用優惠稅率的困擾，建議財政部檢討今年修正發布之房地合一課徵所得稅申報作業要點或頒布函釋，以解決上開問題。