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地價稅優惠稅率，應於923前提出
Sep 11th 2013, 10:55

財政部賦稅署今天表示，地價稅將於11月1日開徵，符合土地稅法適用特別稅率者，例如：自用住宅用地、工業用地等；或符合土地稅減免規則可申請減免地價稅者，如騎樓走廊用地等，土地所有權人或典權人應於本月23日前提出申請，逾期申請者，將從明年開始適用特別稅率或減免地價稅。

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