tag:blogger.com,1999:blog-60651999787868439272024-03-12T21:08:19.335-07:00建誠代書事務所(地政士)汪銘華代書,第一屆國家考試及格 ,台北市地政士會員編號:2152,
E-mail:gimi2011@yahoo.com.tw諮詢電話:0932154428Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comBlogger38125tag:blogger.com,1999:blog-6065199978786843927.post-54445715833331893902014-05-07T03:46:00.000-07:002014-05-07T03:48:09.638-07:00<!--[if gte mso 9]><xml>
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<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">國宅過戶</span><span lang="EN-US" style="color: red;"></span></div>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">案例:</span></div>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">有一個老先生想要將他所擁有的國宅過戶給現任妻子所帶來的一個未成年的女兒,要如何才能用最少的花費辦好?</span><span lang="EN-US" style="color: red;">(</span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理方式</span><span lang="EN-US" style="color: red;">)</span></div>
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<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理:</span><span lang="EN-US" style="color: red;"></span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">國宅過戶必須先取得國宅處過戶同意書才能辦理過戶,如果是台北市的話,就必須先到市政府九樓都市發展局提出申請,可以用郵寄申請,也可以親自前往申請,再請他們將同意書郵寄給你就行了。提出申請資料有:申請書</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">網路下載</span><span lang="EN-US">)</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">、所有權人身分證影本、登記簿謄本</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">地政事務所申請</span><span lang="EN-US">)</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">。</span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">因為是要過戶給未成年,所以一定要申報贈與稅,以及增值稅、契稅。</span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">而老先生因為可以增值稅依自用申報,所以同樣辦理過戶就用買賣辦理。因為增值稅自用的規定是不動產買賣過戶才能符合規定。</span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">因為申報過戶總價值不到</span><span lang="EN-US">200</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">萬,所以也可以不用做資金證明,就可以以買賣辦理過戶。</span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">辦理流程:先辦理國宅處同意書</span><span lang="EN-US">(7</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">天</span><span lang="EN-US" style="font-family: PMingLiU;">)</span><span style="font-family: PMingLiU;">,再辦理自用申報增值稅<span lang="EN-US">(10</span>天<span lang="EN-US">)</span>,再申報贈與稅<span lang="EN-US">(7</span>天<span lang="EN-US">)</span>,然後到地政事務所過戶<span lang="EN-US">(3</span>天<span lang="EN-US">)</span>。</span></div>
Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-89220052925291966342014-05-02T20:10:00.000-07:002014-06-12T06:07:58.668-07:00<div class="MsoNormal">
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<span style="color: red;"><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";"><span style="color: blue;">【自用住宅的定義】--案例</span></span></span><br />
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">一個人有兩間房屋,一間在台北另一間在高雄,他的戶籍登記在台北,而他高雄的房屋有他已成年的女兒登記戶籍在裡面,現在他想賣高雄的房屋,申報土地增值稅想要使用自用住宅的稅率,他需要把戶籍遷到高雄的家嗎?</span><a href="http://gimi8278.blogspot.tw/2014/04/blog-post_28.html"><span lang="EN-US" style="color: red;">(</span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理方式</span><span lang="EN-US" style="color: red;">)(103.05.02)</span></a></div>
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<span style="color: red;"><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";"><span style="color: blue;"><b>【房屋交易申報】</b></span><a href="https://drive.google.com/file/d/0B8yO9VGNPU-JWUNfQ1Rnb3FVTkE/edit?usp=sharing"><span style="color: black;">103年房屋交易所得稅各直轄市申報標準</span></a></span></span><br />
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";"><span style="color: red;"><b>【物價指數表】</b></span><a href="https://drive.google.com/file/d/0B8yO9VGNPU-JT3lEZHBYQnhobUk/edit?usp=sharing">103年3月物價指數表</a></span><br />
<span style="color: red;"><b><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">【 </span></b></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";"><span style="color: red;"><b>天才的政府】</b></span><a href="http://gimi8278.blogspot.tw/2014/04/blog-post_16.html">養一些天才的官員,這樣的打房有效嗎?</a></span><br />
<span style="color: red;"><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">【笑一笑】<a href="http://gimi8278.blogspot.tw/2014/04/blog-post_15.html"><span style="color: black;">他也沒有叫我一聲媽</span></a> </span></span><br />
<span style="color: red;"><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">【</span><b><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">分管契約】--案件</span></b></span></div>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">兄弟倆人共有一塊農地,哥哥持分</span><span lang="EN-US">3/</span><span lang="EN-US" style="font-family: PMingLiU;">4</span><span style="font-family: PMingLiU;">,弟弟持分<span lang="EN-US">1/4</span>,兄弟倆有口頭約定,上方<span lang="EN-US">1/4</span>是弟弟的,其餘<span lang="EN-US">3/4</span>是哥哥的。哥哥拿<span lang="EN-US">3/4</span>的土地向銀行借了一些錢。弟弟要到他所擁有的土地必須經過哥哥的地才能到達,現在哥哥允許弟弟走他的地,就怕有一天哥哥死之後,他的子女不給弟弟走,那弟弟那塊地就無路可通過了,現在弟弟該怎麼辦?<a href="http://gimi8278.blogspot.tw/2014/04/blog-post.html"><span lang="EN-US" style="color: red;">(</span><span style="color: red;">處理方式<span lang="EN-US">)</span></span></a></span></div>
<span lang="EN-US" style="color: red; font-size: small;"><a href="http://gimi8278.blogspot.tw/p/blog-page_17.html"></a></span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";"> </span><br />
<b><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">【遺囑繼承</span></b><span lang="EN-US" style="color: red;"><b>】</b>---</span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">案例</span><span lang="EN-US" style="color: red;">3</span></div>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">夫妻兩個結婚之後沒有子女,父母親年紀大了,另有一個跟他們同住的小姑姑未嫁,並從小對他們很好。有一個姐姐只會從家裡拿錢,所以希望他們能在過世之後,不要把財產留給那一個姐姐,而可以留給另一個哥哥,並能照顧爸媽以及那個未嫁的小姑姑,那要如何處理?</span><span lang="EN-US">(103.04.02)<a href="http://gimi8278.blogspot.tw/2014/03/3_30.html"><span style="color: red;">(</span></a></span><a href="http://gimi8278.blogspot.tw/2014/03/3_30.html"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理方式</span><span lang="EN-US" style="color: red;">)</span></a></div>
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<b><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">【夫妻贈與</span></b><span lang="EN-US" style="color: red;"><b>】</b>—</span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">案例</span><span lang="EN-US" style="color: red;">3</span></div>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">爸爸年紀大了,不能工作,唯一的收入來源是每個月</span><span lang="EN-US">4500</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">元的老年年金。現在因為不動產的飆漲,使得因總資產的增加而不在符合領老年年金的資格,想要過戶給子女,不但要繳高額的土地增值稅還要繳贈與稅,那該如何?</span><span lang="EN-US">(103.04.01<span style="color: red;">)<a href="http://gimi8278.blogspot.tw/2014/03/3.html">(</a></span></span><a href="http://gimi8278.blogspot.tw/2014/03/3.html"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理方式</span><span lang="EN-US" style="color: red;">)</span></a></div>
<b><span style="color: blue;"><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">【贈與移轉</span><span lang="EN-US">】—</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">案例</span><span lang="EN-US">2</span></span></b></div>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">兄弟兩個共同擁有一間房屋,弟弟因為缺錢,拿自己擁有的一半的房屋向人抵押借款,現因錢還不出來,被人拿去法院查封,並且已訂出拍賣日期,哥哥要怎麼辦才好?</span><span lang="EN-US">(103.04.01)<a href="http://gimi8278.blogspot.tw/2014/03/2_31.html"><span style="color: red;">(</span></a></span><a href="http://gimi8278.blogspot.tw/2014/03/2_31.html"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理方式</span><span lang="EN-US" style="color: red;">)</span></a></div>
Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-46301337509137821602014-05-02T00:05:00.000-07:002014-05-03T03:21:23.708-07:00<div class="MsoNormal">
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<b><span style="color: red;"><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">【未成年繼承移轉】</span></span></b><br />
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">媽媽不幸過世,只留下一個未成年的兒子以及老公,還有一棟房屋。因為房屋是媽媽的,所以媽媽的娘家希望房屋留給獨子,那該怎麼辦?</span><span lang="EN-US">(103.04.01)<a href="http://gimi8278.blogspot.tw/2014/03/2.html"><span style="color: red;">(</span></a></span><a href="http://gimi8278.blogspot.tw/2014/03/2.html"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理方式</span><span lang="EN-US" style="color: red;">)</span></a></div>
<b><span style="color: red;"><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">【信託節稅】</span></span></b><br />
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">爸爸有一間房屋,每個月的租金收入是</span><span lang="EN-US">20</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">萬元,現在想要過戶給兒子,但兒子的年收入也很高,過戶之後可能必須要繳納很高的所得稅,那該怎麼辦?</span><span lang="EN-US">(103.03.31)<a href="http://gimi8278.blogspot.tw/2014/03/normal-0-0-2-false-false-false_23.html"><span style="color: red;">(</span></a></span><a href="http://gimi8278.blogspot.tw/2014/03/normal-0-0-2-false-false-false_23.html"><span style="color: red;"><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理方式</span><span lang="EN-US">)</span></span></a></div>
<b><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">【贈與移轉】</span></b></div>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">爸爸要將住家的一半過戶給已成年之女兒,過戶的不動產總公告現值是</span><span lang="EN-US">2800000</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">元,如果按照正常過戶,必須多繳付</span><span lang="EN-US">60000</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">元贈與稅,要如何才能免繳這筆贈與稅呢?</span><span lang="EN-US">(2014.03.27)(<a href="http://gimi8278.blogspot.tw/2014/03/1_26.html">處理方式)</a></span></div>
<b><span style="color: blue;">【信託登記】</span></b><br />
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">爸
爸因為從事自由業的工作,怕因工作的關係,一不小心或是一個疏忽就會產生賠償問題,也會影響的住家遭到求償被拍賣,因為有這層顧忌,所以就想把不動產過戶
給兩個小朋友,但又怕不動產給了小朋友,小朋友會不會因交友不慎,被人騙了,或是小朋友長大以後,像報紙寫的一樣,把爸爸媽媽趕出去,那該怎麼辦?</span><span lang="EN-US">(2014.03.27)<a href="http://gimi8278.blogspot.tw/2014/03/1.html">(處理方式)</a></span></div>
<span style="background-color: white;"><b><span style="color: blue;">【公同共有】</span></b></span><span lang="EN-US"><span style="background-color: white;"><b><span style="color: blue;"> </span></b></span></span><br />
<span lang="EN-US">被繼承人死亡時,總共留有三男一女,其中一人從小就入了日本籍,<span style="mso-spacerun: yes;"> </span></span><span lang="EN-US">由於在台灣的繼承人希望能將財產留一份給長孫,但日本的繼承人不<span style="mso-spacerun: yes;"> </span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">同意,要如何處理?</span><span lang="EN-US">(2014.03.25)<span style="color: red;">(<a href="http://gimi8278.blogspot.tw/2014/03/blog-post_1161.html">處理方式)</a></span></span></div>
<br />Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-37544549849839465372014-04-28T19:35:00.000-07:002014-05-02T20:06:30.207-07:00自用住宅的定義<!--[if gte mso 9]><xml>
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<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">自用住宅的定義</span><span lang="EN-US" style="color: red;"></span></div>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">案例:</span></div>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">一個人有兩間房屋,一間在台北另一間在高雄,他的戶籍登記在台北,而他高雄的房屋有他已成年的女兒登記戶籍在裡面,現在他想賣高雄的房屋,申報土地增值稅想要使用自用住宅的稅率,他需要把戶籍遷到高雄的家嗎?</span><span lang="EN-US" style="color: red;">(</span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理方式</span><span lang="EN-US" style="color: red;">)</span></div>
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<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理:</span><span lang="EN-US" style="color: red;"></span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">依據土地法第</span><span lang="EN-US">9</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">條規定自用住宅的解釋:本人或配偶或直系親屬辦竣戶籍登記,無出租以及無營業登記者稱自用住宅。</span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">依據土地法第</span><span lang="EN-US">34</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">條規定,增值稅要用自用申報的面積限制,都市土地面積在</span><span lang="EN-US">3</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">公畝</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">以下,非都市土地面積在</span><span lang="EN-US">7</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">公畝</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">以下,方可使用自用。</span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">本案例中,他的女兒已成年,並且戶籍已遷入要賣的高雄的房屋,這已經符合土地法地</span><span lang="EN-US">9</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">條的規定,所以他不需要再將他的戶籍遷入高雄的家。</span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">增值稅自用申報現在已經取消一生只能使用一次的規定,<span style="color: red;">第二次增值稅要用自用申報必須符合以下條件方可:</span></span></div>
<pre><span style="font-size: 12.0pt;">一、出售都市土地面積未超過一‧五公畝部分或非都市土地面積未超過三<span lang="EN-US"></span></span></pre>
<pre><span lang="EN-US" style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span><span style="font-size: 12.0pt;">‧五公畝部分。<span lang="EN-US"></span></span></pre>
<pre><span style="font-size: 12.0pt;">二、出售時土地所有權人與其配偶及未成年子女,無該自用住宅以外之房<span lang="EN-US"></span></span></pre>
<pre><span lang="EN-US" style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span><span style="font-size: 12.0pt;">屋。<span lang="EN-US"></span></span></pre>
<pre><span style="font-size: 12.0pt;">三、出售前持有該土地六年以上。<span lang="EN-US"></span></span></pre>
<pre><span style="font-size: 12.0pt;">四、土地所有權人或其配偶、未成年子女於土地出售前,在該地設有戶籍<span lang="EN-US"></span></span></pre>
<pre><span lang="EN-US" style="font-size: 12.0pt;"><span style="mso-spacerun: yes;"> </span></span><span style="font-size: 12.0pt;">且持有該自用住宅連續滿六年。<span lang="EN-US"></span></span></pre>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">五、出售前五年內,無供營業使用或出租。</span></div>
Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-67170398961078299062014-04-23T02:29:00.000-07:002014-05-01T02:30:06.381-07:00103年房屋交易所得稅各直轄市課徵標準<div class="separator" style="clear: both; text-align: center;">
<a href="http://3.bp.blogspot.com/-W03vPUVhkuQ/U2IPM0pk19I/AAAAAAAAAIw/_70K_9wyszM/s1600/20.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://3.bp.blogspot.com/-W03vPUVhkuQ/U2IPM0pk19I/AAAAAAAAAIw/_70K_9wyszM/s1600/20.jpg" height="320" width="260" /></a></div>
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<br />Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-43866848198115171682014-04-22T02:22:00.000-07:002014-05-01T02:24:53.653-07:00103年3月物價指數表<div class="separator" style="clear: both; text-align: center;">
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<br />Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-39541207995189720592014-04-16T00:23:00.000-07:002014-04-24T00:23:49.248-07:00天才的政府養一些天才的官員<!--[if gte mso 9]><xml>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">天才的政府養一些天才的官員,想出一些天才的方法。</span></div>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">當百姓都在覺得因為房屋太貴買不起房屋時,他就順勢推出提高房屋稅的方法,美其名是要用提高房屋稅的方式,希望屋主受不了然後就把房屋賣掉,這樣要賣的房屋一多,房價自然就會降了。</span></div>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">真是好笑,擁有房屋的屋主會為了一年因為房屋稅增加幾萬元,就會把價值幾千萬的房屋降價賣出,或是因為受不了一年增加幾萬元的房屋稅,就把房子賣掉嗎?擁有幾千萬的房屋會受不了一年幾萬元的房屋稅損失嗎?我看只有一些白癡會這樣做,只要有點正常的人,應該都不會吧!了不起就從房租裡面加進去,那不就可以了嗎?</span></div>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">那那些官員又為什麼大張旗鼓的在說打壓房價呢?美其名叫做打壓房價,然後提高人民的賦稅。其實我看還不是把人民當作肉覘上的肉,趁機再割一下人民的肉,肥一下自己,如此而已。真是聰明外加厲害,不管大家怎麼說,都有辦法轉移到如何增加自己的荷包,然後再打一個太極說,政府有在聽阿,也有在做阿。</span></div>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">真是無言!</span></div>
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Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-76117740221495581732014-04-15T20:45:00.000-07:002014-04-22T20:46:28.157-07:00笑一笑<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">商務艙</span><span lang="EN-US" style="color: red;"></span></b></div>
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">台灣某飛日本的旅行團,團員清一色是阿公阿嬤,登機時,阿公阿嬤看到商務艙比較豪華就往前鑽,坐商務艙的旅客請他們起來,他們竟說:『這是博愛座,少年ㄟ去坐後面』。連服務員也沒有辦法,於是班機就延誤了。在後面另一團到油等得不耐煩,於是上前查探,在明白情況之後就說:『早說嘛,這我有經驗,看我的』。只見那導遊上前去,大聲向那群阿公阿嬤說,『阿公阿嘛這頭前是飛美國的啦,飛日本的是要坐後面的』。於是,一大群阿公阿嬤慌慌張張爬起來衝到後面去。</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">名片</span><span lang="EN-US" style="color: red;"></span></b></div>
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">一個財務專業顧問收到新印的名片後,氣急敗壞地打電話給印刷廠抗議:『你們搞什麼鬼?我的名片印成專業顧門,少一個口阿』,『對不起,對不起,我們馬上幫你重印』。</span></div>
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">數日後,重新印的名片寄來了,上頭印的是:『專業顧門口』。</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">運氣好</span><span lang="EN-US" style="color: red;"></span></b></div>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">某甲騎腳踏車,不小心撞到了一個路人,他把對方扶起來說,『你的運氣真好,』路人生氣的說:『你把我撞到了還說我運氣好?』某甲說:『你要曉得,今天是我休假才騎腳踏車,平常我可是開砂石車的呢』。</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">叫媽</span><span lang="EN-US" style="color: red;"></span></b></div>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">雞跟牛發牢騷,『人要我們多生蛋,自己卻計畫生育,真是太不公平了。』</span></div>
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">牛說,『你那點委屈算什麼,那麼多人喝我的奶,有誰叫我一聲媽呢?』</span></div>
Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-38505802524623285862014-04-13T19:47:00.000-07:002014-04-17T19:49:03.316-07:00其他案件—分管契約<!--[if gte mso 9]><xml>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">其他案件</span><span lang="EN-US">—</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">分管契約</span></div>
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">案例:</span><span lang="EN-US" style="color: red;"></span></div>
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">兄弟倆人共有一塊農地,哥哥持分</span><span lang="EN-US">3/</span><span lang="EN-US" style="font-family: PMingLiU;">4</span><span style="font-family: PMingLiU;">,弟弟持分<span lang="EN-US">1/4</span>,兄弟倆有口頭約定,上方<span lang="EN-US">1/4</span>是弟弟的,其餘<span lang="EN-US">3/4</span>是哥哥的。哥哥拿<span lang="EN-US">3/4</span>的土地向銀行借了一些錢。弟弟要到他所擁有的土地必須經過哥哥的地才能到達,現在哥哥允許弟弟走他的地,就怕有一天哥哥死之後,他的子女不給弟弟走,那弟弟那塊地就無路可通過了,現在弟弟該怎麼辦?<span lang="EN-US" style="color: red;">(</span><span style="color: red;">處理方式<span lang="EN-US">)</span></span></span></div>
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<span style="color: red; font-family: PMingLiU;">處理:<span lang="EN-US"></span></span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU;">因為兄弟對於共有土地的管理只有口頭約定,所以應該把它訂分管契約,言明清楚,哪一塊土地是屬於誰的,這樣會比較清楚一些。</span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU;">也可以共有土地分割,把持分的土地,分割出兄弟的土地,把原先的共有土地變成每一個人的土地全部擁有。並藉由分割協議時,把弟弟的地畫在有路可以進出的地方,自然就解決這個問題。</span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU;">但因為哥哥的<span lang="EN-US">3/4</span>持有,有向銀行借錢,所以除非銀行同意把借錢的擔保全部分在哥哥分割後的土地上,否則對弟弟是比較不利的,</span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU;">所以如果用比較簡單的方式,就是訂一個分管契約書,把弟弟原有在上方的地轉換成下方,自然就會有路可走了。</span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU;">但如果哥哥不同意,仍然要以過去的口頭約定來訂雙方所擁有的地時,那也是要先雙方訂一個分管契約書,約訂好雙方的土地所在。</span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU;">接著再請哥哥簽一份既有道路使用同意書給弟弟,同意書上說明同意弟弟使用該道路,並約束到他的繼承人,就可以解決這的問題。</span></div>
Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-1194708486632583522014-03-31T00:46:00.000-07:002014-04-01T00:48:45.809-07:00贈與移轉—案例2<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與移轉</span><span lang="EN-US">—</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">案例</span><span lang="EN-US">2</span></div>
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">案例</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">:</span></div>
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">兄弟兩個共同擁有一間房屋,弟弟因為缺錢,拿自己擁有的一半的房屋向人抵押借款,現因錢還不出來,被人拿去法院查封,並且已訂出拍賣日期,哥哥要怎麼辦才好?</span><span lang="EN-US">(103.04.01)<span style="color: red;">(</span></span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理方式</span><span lang="EN-US" style="color: red;">)</span></div>
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理:</span><span lang="EN-US" style="color: red;"></span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">雖然是只有一半的房屋,依然是可以被拍賣的,只要有人買的話。所以一般而言,一半的房屋的拍賣,大部分是沒人會買,但如果真有人要買來跟你一人一半,你也是沒有辦法。</span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">因為你擁有另一半的所有權,所以如果拍賣成功,針對同樣的價錢,你同時擁有優先購買的權利,法院還是會先通知你,問你用這個拍賣的價格你要不要承買。</span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">也因為是法院拍賣,所以在拍賣的時候,到底會是多少價格會被人買走就不一定了,本來預定會很低的價格或者根本就賣不出去,但事實上卻有人出很高的價格也說不定。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">為了消除這個不定的因素,如果有錢的話,最好還是先和弟弟訂立買買條約,把弟弟的另一半買過來。接著就趕緊去替弟弟還錢,解除查封拍賣的危機,然後就趕快辦理過戶,以免還有另外的債權人又來查封房屋。</span></div>
Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-28155793973641196152014-03-30T20:21:00.000-07:002014-03-31T20:22:44.383-07:00未成年繼承移轉—案例2<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">未成年繼承移轉</span><span lang="EN-US">—</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">案例</span><span lang="EN-US">2</span></div>
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">案例:</span><span lang="EN-US" style="color: red;"></span></div>
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">媽媽不幸過世,只留下一個未成年的兒子以及老公,還有一棟房屋。因為房屋是媽媽的,所以媽媽的娘家希望房屋留給獨子,那該怎麼辦?</span><span lang="EN-US">(103.04.01)<span style="color: red;">(</span></span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理方式</span><span lang="EN-US" style="color: red;">)</span></div>
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理:</span><span lang="EN-US" style="color: red;"></span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">因為媽媽過世,繼承人就只剩下爸爸和一個未成年獨子可以有繼承權。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">因為獨子未成年,所以爸爸也是他的法定代理人。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">所以爸爸既是繼承人之一,又是另一繼承人的法定代理人,所以民法就有規定,如果要以協議的方式分配遺產,就必須要由法院替未成年子女選定一個特別代理人才可以。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">最簡單的方式,就是爸爸在三個月內去法院辦理拋棄繼承,由獨子單獨繼承即可。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">為防止獨子在繼承遺產之後,因為許多可變的因素而讓居住的房屋產生危險,可以再辦理信託登記,將過戶好的房屋信託給爸爸,以保障彼此,也可避免兒子因為有了財產給別人知道而產生危機。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">我們可以將信託的期限訂在獨子成年之後,寫明獨子滿幾歲之後就信託結束,這樣就可以滿足各方的需求了。</span></div>
Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-79547714733150609522014-03-30T04:24:00.000-07:002014-04-01T05:14:05.052-07:00夫妻贈與—案例3<!--[if gte mso 9]><xml>
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<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">夫妻贈與</span><span lang="EN-US" style="color: red;">—</span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">案例</span><span lang="EN-US" style="color: red;">3</span></div>
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">案例:</span><span lang="EN-US" style="color: red;"></span></div>
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">爸爸年紀大了,不能工作,唯一的收入來源是每個月</span><span lang="EN-US">4500</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">元的老年年金。現在因為不動產的飆漲,使得因總資產的增加而不在符合領老年年金的資格,想要過戶給子女,不但要繳高額的土地增值稅還要繳贈與稅,那該如何?</span><span lang="EN-US">(103.04.01<span style="color: red;">)(</span></span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理方式</span><span lang="EN-US" style="color: red;">)</span></div>
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理:</span><span lang="EN-US" style="color: red;"></span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">二親等間的過戶視同贈與,所以一定要申報贈與稅,想要免贈與稅除非子女能提出資金證明,然後用買賣的方式才可以。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">因為不動產的持有時間很久,所以有會有很高的增值稅。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">想要省增值稅的唯一方法,就是如果符合增值稅自用條例時,那增值稅就可以依</span><span lang="EN-US">10%</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">計算,否則就要課繳到最高</span><span lang="EN-US">40%</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">的土地增值稅。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">所以最好的處理方式,就是將不動產贈與移轉給配偶,根據遺產及贈與稅法規定,夫妻間的贈與是免贈與稅,也可以免繳增值稅。如此一來,便可以省去繳稅的問題,又可以減少爸爸的總資產,以便符合領老年年金的條件。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">只是因為沒有繳土地增值稅而移轉過戶,下次如果要過戶的話,土地增值稅的計算,會以本次過戶之前的原價,作為土地增值稅的計算基礎。計算他的上漲額度。</span></div>
Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-68344337913214528642014-03-30T02:15:00.000-07:002014-04-02T02:16:30.269-07:00遺囑繼承---案例3<!--[if gte mso 9]><xml>
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<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">遺囑繼承</span><span lang="EN-US" style="color: red;">---</span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">案例</span><span lang="EN-US" style="color: red;">3</span></div>
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">案例:</span><span lang="EN-US" style="color: red;"></span></div>
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">夫妻兩個結婚之後沒有子女,父母親年紀大了,另有一個跟他們同住的小姑姑未嫁,並從小對他們很好。有一個姐姐只會從家裡拿錢,所以希望他們能在過世之後,不要把財產留給那一個姐姐,而可以留給另一個哥哥,並能照顧爸媽以及那個未嫁的小姑姑,那要如何處理?</span><span lang="EN-US">(103.04.02)<span style="color: red;">(</span></span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理方式</span><span lang="EN-US" style="color: red;">)</span></div>
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理:</span><span lang="EN-US" style="color: red;"></span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">因為沒有小孩,所以如果不幸過世的話,那財產應該配偶先分</span><span lang="EN-US">1/2</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,另外的</span><span lang="EN-US">1/2</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">由父母均分,如果父母都不在了,那就配偶先分</span><span lang="EN-US">1/2</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,另外的</span><span lang="EN-US">1/2</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">由兄弟姊妹均分。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">所以如果按民法的規定,是不能不分給另一個姐姐的。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">另一個考慮因素,分得遺產之後如果不照顧小姑姑又該怎麼辦?</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">又依我國的民法規定,即使你立遺囑不分給有繼承權的人任何財產,也是要給他留有特留分的規定。也就是有繼承權的人,他仍然擁有該繼承財產的</span><span lang="EN-US">1/2</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">或</span><span lang="EN-US">1/3</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">的權利,這就是所謂的特留分。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">但特留分一種請求權,法律並沒有規定一定要在遺囑寫明這個部分。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">所以我們訂立遺囑時,寫明如果不幸過世,則將財產全部留給大哥,但卻註明,分個財產必須照顧父母以及小姑姑到終老,否則分得的遺產必須全部追回。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">為執行立遺囑人的遺願,並設立遺囑執行人負責最後遺囑的執行,已完成立遺囑人的心願。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">並將遺囑拿去公證,並立兩個見證人,以利最後遺囑執行時的順利。</span></div>
Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-58981033214441910232014-03-30T01:23:00.000-07:002014-03-31T01:28:42.850-07:00信託節稅--案例2<!--[if gte mso 9]><xml>
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<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">信託節稅</span></div>
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">案例:</span><span lang="EN-US" style="color: red;"></span></div>
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">爸爸有一間房屋,每個月的租金收入是</span><span lang="EN-US">20</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">萬元,現在想要過戶給兒子,但兒子的年收入也很高,過戶之後可能必須要繳納很高的所得稅,那該怎麼辦?</span><span lang="EN-US">(103.03.31)<span style="color: red;">(</span></span><span style="color: red;"><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理方式</span><span lang="EN-US">)</span></span></div>
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理:</span><span lang="EN-US" style="color: red;"></span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">本案的特點在於,租金收入如果計入兒子的綜合所得稅,依稅率可能要繳的稅金是</span><span lang="EN-US">96</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">萬。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">如果計入爸爸的所得,因為</span><span lang="EN-US">240</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">萬現扣除</span><span lang="EN-US">220</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">萬的贈與免稅額,所以只有</span><span lang="EN-US">20</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">萬必須納入所得稅,最多只要繳</span><span lang="EN-US">8</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">萬。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">所以我們在辦理過戶之後,就必須接著辦裡他益信託。也就是爸爸當孳息受益人。把每個月的</span><span lang="EN-US">20</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">萬租金收入轉入爸爸的戶頭當受益人。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">這樣就可以保障到爸爸未來的生活無虞,也可以達到節稅的目的。</span></div>
Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-21599338115239516462014-03-26T00:55:00.000-07:002014-03-27T00:56:15.006-07:00贈與移轉--案例1<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與移轉</span><span lang="EN-US" style="color: red;"></span></div>
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">爸爸要將住家的一半過戶給已成年之女兒,過戶的不動產總公告現值是</span><span lang="EN-US">2800000</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">元,如果按照正常過戶,必須多繳付</span><span lang="EN-US">60000</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">元贈與稅,要如何才能免繳這筆贈與稅呢?</span><span lang="EN-US">(2014.03.27)</span></div>
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">:</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">因為是過戶給子女,也就是二親等間的買賣視同贈與。一定要申報贈與稅。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與稅的免稅額是</span><span lang="EN-US">2200000</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,超出部分必須繳</span><span lang="EN-US">10%</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與稅。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">所以本件總贈與是</span><span lang="EN-US">2800000</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,扣除免稅額,超出</span><span lang="EN-US">600000</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,所以必須繳</span><span lang="EN-US">60000</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與稅。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">如果本件受贈人有現金</span><span lang="EN-US">600000</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,就可以免繳這筆贈與稅了。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">只是受贈人並沒有那麼多的現金,所以就用受贈人的名義向銀行借款新台幣</span><span lang="EN-US">600000</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,並由銀行出具證明,證明金錢的來源。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">受贈人再將此</span><span lang="EN-US">600000</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">匯進贈與人的戶頭。如此就可以省了</span><span lang="EN-US">60000</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">元了。</span></div>
Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-85011334100812659002014-03-25T23:46:00.000-07:002014-03-26T23:47:02.751-07:00信託登記--案例1<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">信託登記</span></div>
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">爸爸因為從事自由業的工作,怕因工作的關係,一不小心或是一個疏忽就會產生賠償問題,也會影響的住家遭到求償被拍賣,因為有這層顧忌,所以就想把不動產過戶給兩個小朋友,但又怕不動產給了小朋友,小朋友會不會因交友不慎,被人騙了,或是小朋友長大以後,像報紙寫的一樣,把爸爸媽媽趕出去,那該怎麼辦?</span><span lang="EN-US">(2014.03.27)</span></div>
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">:</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">將不動產辦給小朋友之後,可以接著辦裡信託登記。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">可以用信託登記的內容來加以約束不動產的管理權與處理權。這樣父母親就依舊可以全權掌控這個不動產。無論是居住或是抵押借款或是出租、出售。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">可以在信託的時間上註明,信託終止是在父親或母親過世之後。也就是在父母親有生之年,將依舊可以掌控一切。如果子女不孝,也可以把他趕出去,等你死了之後再回來。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">先把不動產過戶給子女,有一個好處,可以避免以後為了爭產而鬧的不可開銷。因為你已經把財產預先分給他們了。將來只要再辦理信託解除就可以了。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">雖然財產已經登記給小朋友,但因為辦理信託的關係,所以權狀的名字並不是他們的,所以就不會有擔保或借款的事產生。</span></div>
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<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">小朋友因為未成年,所以父母親可以代辦印鑑證明,所以也沒有所為小朋友同意或不同意的問題。只要父母親兩個同意就可以了。</span></div>
Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-56219723785013243252014-03-25T05:59:00.000-07:002014-03-26T06:10:46.151-07:00公同共有的繼承<!--[if gte mso 9]><xml>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">公同共有的繼承</span></div>
<div class="MsoNormal">
<span lang="EN-US">案例:被繼承人死亡時,總共留有三男一女,其中一人從小就入了日本籍,<span style="mso-spacerun: yes;">
</span></span><span lang="EN-US">由於在台灣的繼承人希望能將財產留一份給長孫,但日本的繼承人不<span style="mso-spacerun: yes;">
</span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">同意,要如何處理?</span><span lang="EN-US">(2014.03.25)</span></div>
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<br /></div>
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<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">處理</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">:</span><span lang="EN-US" style="color: red;">1</span><span lang="EN-US">.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">所以在所有繼承人無法達成共識的情況下,就只能辦理公同共有。</span></div>
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<span lang="EN-US"><span style="mso-spacerun: yes;">
</span><span style="color: red;">2.</span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">先由一個人出面辦理遺產稅。</span></div>
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;"> </span><span style="color: red;"><span style="mso-spacerun: yes;"> </span>3</span>.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">繳清遺產稅,再辦理公同共有。</span></div>
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;">
</span><span style="color: red;">4.</span></span><span lang="EN-US">由於日本的繼承人不同意,所以辦理公同共有的時候就沒有蓋章,所</span><span lang="EN-US">以新的所有權狀 就沒有日本的那個繼承人,如果他需要的話,可以自<span style="mso-spacerun: yes;">
</span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">己到地政事務所領取。</span></div>
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;">
</span><span style="color: red;">5</span>..</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">因為日本與我國有互惠關係,日本的繼承人是可以繼承遺產。</span></div>
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<span lang="EN-US"><span style="mso-spacerun: yes;"> </span><span style="color: red;"><span style="mso-spacerun: yes;"> </span>6.</span></span><span lang="EN-US">因為已經繳清遺產稅,並且也辦好遺產繼承,所以就不會有罰款或是</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">會因為未辦繼承 的 原因而被國家沒收遺產。</span></div>
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<span lang="EN-US"><span style="mso-spacerun: yes;"> </span><span style="color: red;"><span style="mso-spacerun: yes;"> </span>7.</span></span><span lang="EN-US">將來如果所有繼承人取得處理遺產的共識,可以大家再出戶籍謄本,辦<span style="mso-spacerun: yes;">
</span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">理分別共有, 也就是持分</span><span lang="EN-US">1/4</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">等等。</span></div>
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<span lang="EN-US"><span style="mso-spacerun: yes;"> </span><span style="color: red;"><span style="mso-spacerun: yes;"> </span>8</span>.</span><span lang="EN-US">也可以大家都出印鑑證明,用協議的方式,分割遺產,這樣就可以把遺</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">產辦成一個人 的身上。</span></div>
Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-2931348571206376912014-03-25T03:17:00.000-07:002014-03-26T03:18:00.963-07:00抵押權塗銷<!--[if gte mso 9]><xml>
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<div align="center">
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<tbody>
<tr style="height: 37.3pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="2" style="border: solid windowtext 1.0pt; height: 37.3pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" width="697">
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<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: 華康儷楷書; font-size: 16.0pt;">抵</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: PMingLiU; font-size: 16.0pt; mso-bidi-font-family: PMingLiU;"> </span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: 華康儷楷書; font-size: 16.0pt;">押</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: PMingLiU; font-size: 16.0pt; mso-bidi-font-family: PMingLiU;"> </span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: 華康儷楷書; font-size: 16.0pt;">權</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: PMingLiU; font-size: 16.0pt; mso-bidi-font-family: PMingLiU;"> 塗
銷</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span lang="EN-US" style="font-family: 華康儷楷書; font-size: 16.0pt;"></span></u></b></div>
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<tr style="mso-yfti-irow: 1;">
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<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">雙方準備資料:</span><span lang="EN-US" style="color: red;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">辦理:</span><span lang="EN-US" style="color: red;"></span></div>
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<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">權利人:</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">不動產所有人</span><span lang="EN-US">)</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地登記申請書</span></div>
</td>
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<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">戶口名簿影本或身分證影本一份</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">抵押權設定契約書二份</span></div>
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<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">便章</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">雙方身分證明影本</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">權利人、義務人</span><span lang="EN-US">)</span></div>
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<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">4.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">印鑑證明一份</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">義務人:</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">原抵押權人</span><span lang="EN-US">)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">5.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">債務清償證明書一份</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">戶口名簿影本或身分證影本一份</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">6.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">他項權利證明書</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">印鑑證明正本一份</span></div>
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<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">印鑑章</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">4</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">債務清償證明書正本一份</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">5.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">原抵押權設定契約書正本</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">6.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">借據或本票、支票</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">7.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">他項權利證明書正本</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">取回文件:</span><span style="color: red;"> </span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">無</span><span lang="EN-US" style="color: red;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">需要申請塗銷後登記簿謄本,則在</span></div>
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">申</span> <span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">請後一個小時之後辦理。</span>
</div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="height: 295.7pt; mso-yfti-irow: 16; mso-yfti-lastrow: yes;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; height: 295.7pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">塗銷:</span><span lang="EN-US" style="color: red;"></span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">塗銷的目的</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,就是把原本設定在不動產上的抵押權塗銷,也就是如果用不動產擔保向銀行或是私人借款,或是向大公司進貨時的貨款擔保,如果借款已經還清,也或是已經不與該公司往來時,就必須辦理抵押權塗銷,以保障自己的權利。</span></div>
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">不辦理塗銷的結果:</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">有可能時日一久,忘了向原抵押權人取得應有的塗銷資料而讓這筆債務一直存在,也有一種可能原有的抵押權資料日久遺失,那就更麻煩了,如果連原有的抵押權人都找不到或是已經死亡,那就必須到法院提起債權不存在之訴,再憑法院確定證明辦理塗銷。</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal">
<br /></div>
Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-29182205365313019372014-03-25T03:16:00.000-07:002014-03-26T03:17:09.380-07:00抵押權設定<!--[if gte mso 9]><xml>
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<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 191;">
<tbody>
<tr style="height: 37.3pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="2" style="border: solid windowtext 1.0pt; height: 37.3pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" width="697">
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<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: 華康儷楷書; font-size: 16.0pt;">抵</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: PMingLiU; font-size: 16.0pt; mso-bidi-font-family: PMingLiU;"> </span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: 華康儷楷書; font-size: 16.0pt;">押</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: PMingLiU; font-size: 16.0pt; mso-bidi-font-family: PMingLiU;"> </span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: 華康儷楷書; font-size: 16.0pt;">權</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: PMingLiU; font-size: 16.0pt; mso-bidi-font-family: PMingLiU;"> </span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: 華康儷楷書; font-size: 16.0pt;">設</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: PMingLiU; font-size: 16.0pt; mso-bidi-font-family: PMingLiU;"> </span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: 華康儷楷書; font-size: 16.0pt;">定<span lang="EN-US"></span></span></u></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">雙方準備資料:</span><span lang="EN-US" style="color: red;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">辦理:</span><span lang="EN-US" style="color: red;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">權利人:</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地登記申請書</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">戶口名簿影本或身分證影本</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">抵押權設定契約書二份</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">便章</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">雙方身分證明影本</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">權利人、義務人</span><span lang="EN-US">)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">4.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">印鑑證明一份</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">義務人:</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">不動產所有人</span><span lang="EN-US">)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">5.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地所有權狀正本</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">戶口名簿影本或身分證影本</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">6.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">建物所有權狀正本</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
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<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">印鑑證明正本</span><span lang="EN-US">1</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">份</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span lang="EN-US">7.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">其他約定事項</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">附件</span><span lang="EN-US">)</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,可附可不附</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">印鑑章</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span lang="EN-US">4</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">建物</span><span lang="EN-US">.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">所有權狀正本</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<br /></div>
</td>
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<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">5.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地所有權狀正本</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<br /></div>
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<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<br /></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<br /></div>
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<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">義務人</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">法人</span><span lang="EN-US">)</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">:</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">取回文件:</span><span lang="EN-US" style="color: red;"></span></div>
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<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">公司營業登記證</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">有大小章</span><span lang="EN-US">)</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">抵押權設定契約書正本一份</span></div>
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<tr style="mso-yfti-irow: 15;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">法定代理人</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">公司負責人</span><span lang="EN-US">)</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">身分證影本</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">其他約定事項</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">附件</span><span lang="EN-US">)</span></div>
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<tr style="mso-yfti-irow: 16;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">所有權狀正本</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">他項權利證明書一份</span></div>
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<tr style="mso-yfti-irow: 17;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">4.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地所有權狀正本</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">5.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">建物所有權狀正本</span></div>
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<tr style="mso-yfti-irow: 19;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<br /></div>
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<tr style="height: 286.9pt; mso-yfti-irow: 20; mso-yfti-lastrow: yes;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; height: 286.9pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
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<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">抵押權設定的目的:</span><span lang="EN-US" style="color: red;"></span></div>
<div class="MsoNormal" style="margin-left: 18.0pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt; text-indent: -18.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">將原本無擔保的普通債權,例如:支票、本票、借據、貨款等,轉換成有</span></div>
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">擔保的債權</span><span lang="EN-US">—</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">設定抵押權。</span></div>
<div class="MsoNormal" style="margin-left: 18.0pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt; text-indent: -18.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">抵押權屬於物權,物權和普通債權同時存在時有優先受償的權利,也就是有抵押權的可以優先取回,其他剩餘再給普通債權照比例分配償還。</span></div>
<div class="MsoNormal" style="margin-left: 18.0pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt; text-indent: -18.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">抵押權設定可用抵押權存續時間的調整,把過去已經發生的普通債權涵蓋在內,所以本來是普通債權就可以轉換成物權,變成可以優先受償。所以抵押權的設定是可以包括擔保</span><span lang="EN-US">.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">的過去、現在以及未發生的債權。</span></div>
<div class="MsoNormal" style="margin-left: 18.0pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt; text-indent: -18.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">抵押權設定最高限額抵押權時,抵押權不能單獨存在,也就是必須要與債權憑證</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">支票、本票、借據等等</span><span lang="EN-US">)</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">同時存在才能執行抵押權。</span></div>
<div class="MsoNormal" style="margin-left: 18.0pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt; text-indent: -18.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">抵押權設定如果是債權額新台幣</span><span lang="EN-US">****</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">元時,就可以單獨執行抵押權。</span></div>
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Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-26113261767624718732014-03-25T03:12:00.000-07:002014-03-26T03:13:03.792-07:00稅金申報<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: PMingLiU; font-size: 16.0pt; mso-bidi-font-family: PMingLiU;">稅金申報</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span lang="EN-US" style="font-family: 華康儷楷書; font-size: 16.0pt;"></span></u></b></div>
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<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">契稅申報:</span><span lang="EN-US" style="color: red;"></span></div>
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<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與稅申報:</span><span lang="EN-US" style="color: red;"></span></div>
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<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">契稅申報書一份</span></div>
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<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與稅申報書</span></div>
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<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">雙方身分證明文件</span></div>
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<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">雙方身分證明文件</span></div>
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<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">建物買賣契約書正影本各一份</span></div>
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<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與契約書影本一份</span></div>
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<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span lang="EN-US"><span style="mso-spacerun: yes;"> </span>(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">正本須貼契約金額</span><span lang="EN-US">0.1%</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">印花</span><span lang="EN-US">)</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span lang="EN-US"><span style="mso-spacerun: yes;"> </span>(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">正本須貼契約金額</span><span lang="EN-US">0.1%</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">印花</span><span lang="EN-US">)</span></div>
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<span lang="EN-US">4.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">建物權狀影本一份</span></div>
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<span lang="EN-US">4.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">已繳納之契稅單以及增值稅單影本</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span lang="EN-US">5.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地以及建物權狀影本</span></div>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">契稅課徵:買賣、贈與,依建物契約</span></div>
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<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與免稅額每年每人</span><span lang="EN-US" style="color: red;">220</span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">萬,超出部份</span><span lang="EN-US" style="color: red;"></span></div>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">課徵</span><span lang="EN-US">6%</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">課徵</span><span lang="EN-US" style="color: red;">10%</span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與稅</span><span lang="EN-US" style="color: red;"></span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地增值稅申報:</span><span lang="EN-US" style="color: red;"></span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">遺產稅申報:</span><span lang="EN-US" style="color: red;"></span></div>
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<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地增值稅申報書二份</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">遺產稅申報書一份</span></div>
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<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">雙方身分證明文件</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">被繼承人之除戶謄本一份</span></div>
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<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地買賣契約書正影本各一份</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">繼承人之戶籍謄本</span></div>
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<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span lang="EN-US"><span style="mso-spacerun: yes;"> </span>(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">正本須貼契約金額</span><span lang="EN-US">0.1%</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">印花</span><span lang="EN-US">)</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span lang="EN-US">4.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">繼承系統表一份</span></div>
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<div class="MsoNormal">
<span lang="EN-US">4.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地權狀影本一份</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">5.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">要繼承之所有權狀影本</span></div>
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<tr style="mso-yfti-irow: 20;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">5.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">如果要辦理自用申報土地增值稅需</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">6.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">如有拋棄繼承,附法院拋棄繼承影本</span></div>
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<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;">
</span>1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">無出租自用申明書</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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</td>
</tr>
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<span lang="EN-US"><span style="mso-spacerun: yes;">
</span>2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">賣方需附戶口名簿影本</span></div>
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Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-12538241369583344162014-03-25T03:03:00.000-07:002014-03-26T03:04:06.425-07:00買賣移轉登記<!--[if gte mso 9]><xml>
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<tr style="height: 37.3pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="3" style="border: solid windowtext 1.0pt; height: 37.3pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" width="697">
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<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: PMingLiU; font-size: 16.0pt; mso-bidi-font-family: PMingLiU;">買 賣 移 轉 登 記</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span lang="EN-US" style="font-family: 華康儷楷書; font-size: 16.0pt;"></span></u></b></div>
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<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">雙方準備資料:</span><span lang="EN-US" style="color: red;"></span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">辦理:地政事務所</span><span lang="EN-US" style="color: red;"></span></div>
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<tr style="mso-yfti-irow: 2;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">買受人:</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地登記申請書</span></div>
</td>
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<tr style="mso-yfti-irow: 3;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">戶口名簿影本或身分證影本三份</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span lang="EN-US"><span style="mso-spacerun: yes;"> </span>(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">登記費</span><span lang="EN-US">01%</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,權狀一張</span><span lang="EN-US">80</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">元</span><span lang="EN-US">)</span></div>
</td>
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<tr style="mso-yfti-irow: 4;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">便章</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
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<span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">一般都是土地權狀和建物權狀兩張</span><span lang="EN-US">)</span></div>
</td>
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<tr style="mso-yfti-irow: 5;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">2</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">買賣移轉契約書四份</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">出賣人:</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">不動產所有人</span><span lang="EN-US">)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;"> </span>(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地、建物各二份</span><span lang="EN-US">)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">戶口名簿影本或身分證影本三份</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">雙方身分證明影本</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">權利人、義務人</span><span lang="EN-US">)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">印鑑證明正本一份</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">4.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">印鑑證明一份</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">印鑑章</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">5.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地所有權狀正本</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">4</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">建物</span><span lang="EN-US">.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">所有權狀正本</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">6.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">建物所有權狀正本</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">5.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地所有權狀正本</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">6.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">最近一期房屋稅單</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">取回文件:</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與移轉契約書二份</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">申報稅單:</span><span lang="EN-US" style="color: red;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;"> </span>(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地、建物各一份</span><span lang="EN-US">)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">申報印花稅</span><span lang="EN-US">----------</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">稅捐處</span><span lang="EN-US">—0.1%</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">新土地所有權狀正本</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">2..</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">契稅申報</span><span lang="EN-US">------------</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">稅捐處</span><span lang="EN-US">---6%</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">3</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">新</span><span lang="EN-US">.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">建物所有權狀正本</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地增值稅申報</span><span lang="EN-US">----</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">稅捐處</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">一般</span><span lang="EN-US">(20%</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,</span><span lang="EN-US">30%</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,</span><span lang="EN-US">40%)</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,自用</span><span lang="EN-US">10%</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td colspan="3" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td colspan="3" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">買買移轉:</span><span lang="EN-US" style="color: red;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td colspan="3" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">買賣移轉之前,最好先去調閱最新的登記簿謄本,以查明房屋狀況。</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td colspan="3" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">因為辦理過戶必須將房地以及印鑑証明等重要資料交給代辦之人,並且他所</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td colspan="3" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">作成的文件,蓋過什麼印章,留下什麼資料,對日後都有非常重要的影響,</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td colspan="3" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">所以最好還是交給比較可信任的代書辦理,比較有保障。</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td colspan="3" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 26;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 208.4pt;" valign="top" width="347">
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">契稅申報:</span><span lang="EN-US" style="color: red;"></span></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.7pt;" valign="top" width="350">
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地增值稅申報:</span><span lang="EN-US" style="color: red;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 27;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 208.4pt;" valign="top" width="347">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">契稅申報書一份</span></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.7pt;" valign="top" width="350">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地增值稅申報書二份</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 28;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 208.4pt;" valign="top" width="347">
<div class="MsoNormal">
<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">雙方戶籍資料</span></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.7pt;" valign="top" width="350">
<div class="MsoNormal">
<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">雙方戶籍資料</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 29;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 208.4pt;" valign="top" width="347">
<div class="MsoNormal">
<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">建物買賣契約書正影本各一份</span></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.7pt;" valign="top" width="350">
<div class="MsoNormal">
<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地買賣契約書正影本各一份</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 30;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 208.4pt;" valign="top" width="347">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;"> </span>(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">正本須貼契約金額</span><span lang="EN-US">0.1%</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">印花</span><span lang="EN-US">)</span></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.7pt;" valign="top" width="350">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;"> </span>(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">正本須貼契約金額</span><span lang="EN-US">0.1%</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">印花</span><span lang="EN-US">)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 31;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 208.4pt;" valign="top" width="347">
<div class="MsoNormal">
<span lang="EN-US">4.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">建物權狀影本一份</span></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.7pt;" valign="top" width="350">
<div class="MsoNormal">
<span lang="EN-US">4.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地權狀影本一份</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 32;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 208.4pt;" valign="top" width="347">
<div class="MsoNormal">
<br /></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.7pt;" valign="top" width="350">
<div class="MsoNormal">
<span lang="EN-US">5.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">如果要辦理自用申報土地增值稅需</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 33;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 208.4pt;" valign="top" width="347">
<div class="MsoNormal">
<br /></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.7pt;" valign="top" width="350">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;">
</span>1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">無出租自用申明書</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 34; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 208.4pt;" valign="top" width="347">
<div class="MsoNormal">
<br /></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.7pt;" valign="top" width="350">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;">
</span>2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">賣方需附戶口名簿影本</span></div>
</td>
</tr>
<tr height="0">
<td style="border: none;" width="347"><br /></td>
<td style="border: none;" width="1"><br /></td>
<td style="border: none;" width="348"><br /></td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal">
<br /></div>
Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-77663227612575478592014-03-25T03:02:00.000-07:002014-03-26T03:02:56.976-07:00贈與移轉登記<!--[if gte mso 9]><xml>
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<br />
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 191;">
<tbody>
<tr style="height: 37.3pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="2" style="border: solid windowtext 1.0pt; height: 37.3pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" width="697">
<div align="center" class="MsoNormal" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: PMingLiU; font-size: 16.0pt; mso-bidi-font-family: PMingLiU;">贈 與 移 轉 登 記</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span lang="EN-US" style="font-family: 華康儷楷書; font-size: 16.0pt;"></span></u></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">雙方準備資料:</span><span lang="EN-US" style="color: red;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">辦理:</span><span lang="EN-US" style="color: red;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">受贈人:</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地登記申請書</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">戶口名簿影本或身分證影本四份</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與移轉契約書四份</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">便章</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;"> </span>(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地、建物各二份</span><span lang="EN-US">)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">雙方身分證明影本</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">權利人、義務人</span><span lang="EN-US">)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與人:</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">不動產所有人</span><span lang="EN-US">)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">4.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">印鑑證明一份</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">戶口名簿影本或身分證影本四份</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">5.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地所有權狀正本</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">印鑑證明正本一份</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">6.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">建物所有權狀正本</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">印鑑章</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">7.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與稅免稅或繳清證明書</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">4</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">建物</span><span lang="EN-US">.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">所有權狀正本</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;">
</span>(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">正影本各一份</span><span lang="EN-US">) </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">5.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地所有權狀正本</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">6.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">最近一期房屋稅單</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">取回文件:</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與移轉契約書二份</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">申報稅單:</span><span lang="EN-US" style="color: red;"></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;"> </span>(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地、建物各一份</span><span lang="EN-US">)</span></div>
</td>
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<tr style="mso-yfti-irow: 15;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">1.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">申報印花稅</span><span lang="EN-US">----------</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">稅捐處</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">2.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">新土地所有權狀正本</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">2..</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">契稅申報</span><span lang="EN-US">------------</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">稅捐處</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">3</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">新建物所有權狀正本</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">3.</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地增值稅申報</span><span lang="EN-US">----</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">稅捐處</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">4. .</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與稅免稅或繳清證明書正本</span></div>
</td>
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<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span lang="EN-US">4..</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與稅申報</span><span lang="EN-US">---------</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">國稅局</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與移轉:</span><span lang="EN-US" style="color: red;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">小孩子未滿</span><span lang="EN-US">20</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">歲購買不動產,<span style="color: red;">二親等之間的買賣</span>,也就是父母親與子女</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;">
</span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">之間以及兄弟姊妹之間的買賣都<span style="color: red;">等同於贈與行為</span>,必須申報贈與稅。</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">夫妻之間可以作買賣,也可以作贈與,他們間的差異在於,如果作贈與,</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;">
</span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">可以不用繳土地增值稅,也不用繳贈與稅,但是如果未來不動產要賣出時</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;">
</span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地增值稅的增值起算點,就要推算到本次移轉以前的過戶時間。</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 26;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與稅的免稅額是,每年每人有</span><span lang="EN-US" style="color: red;">220</span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">萬的免稅額</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">。超過免稅額的部份,課</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 27;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;">
</span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">徵百分之十的贈與稅。</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 28;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與過戶移轉不課奢侈稅</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,也就是即使兩年內再次移轉,也不用課奢侈稅</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 29;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal" style="margin-left: 24.0pt; mso-list: l0 level1 lfo1; tab-stops: list 24.0pt; text-indent: -24.0pt;">
<span lang="EN-US" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">但是,<span style="color: red;">贈與是一種無償行為</span>,所以如果你的贈與行為有影響到債權的執行</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 30;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;">
</span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,還是會被追償的。也就是如果贈與給你的人,有欠別人的錢,那他贈與</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 31;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;">
</span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">給你的不動產,<span style="color: red;">有可能會被債權人查封求償的</span>。</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 32;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<span lang="EN-US">6.<span style="mso-spacerun: yes;">
</span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">如果<span style="color: red;">土地增值稅符合自用條件</span>,也就是增值稅可以用百分之十課徵,那就</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 33;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<span lang="EN-US"><span style="mso-spacerun: yes;"> </span></span><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">必須用買賣的方式辦理過戶</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,因為自用的條件之一</span> <span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,就是買賣行為才可以</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 34; mso-yfti-lastrow: yes;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.1pt;" valign="top" width="697">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal">
<br /></div>
Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-59028797959433099832014-03-25T03:01:00.000-07:002014-03-26T03:01:46.359-07:00契稅計算<!--[if gte mso 9]><xml>
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<tr style="height: 22.2pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="3" nowrap="" style="background: #CCFFFF; border: solid windowtext 1.0pt; height: 22.2pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 198.8pt;" valign="bottom" width="331">
<div align="center" class="MsoNormal" style="mso-pagination: widow-orphan; text-align: center;">
<b><span style="font-family: PMingLiU; font-size: 16.0pt; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";">契稅</span></b><b><span lang="EN-US" style="font-size: 16.0pt; mso-font-kerning: 0pt;"></span></b></div>
</td>
<td nowrap="" style="background: #CC99FF; border-left: none; border: solid windowtext 1.0pt; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 72.0pt;" valign="bottom" width="120">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span style="font-family: PMingLiU; font-size: 16.0pt; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";">應納稅金</span></b><b><span lang="EN-US" style="font-size: 16.0pt; mso-font-kerning: 0pt;"></span></b></div>
</td>
<td nowrap="" style="border-bottom: none; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 22.2pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 4.2pt;" valign="bottom" width="7">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
</td>
</tr>
<tr style="height: 22.2pt; mso-yfti-irow: 1;">
<td nowrap="" style="background: #FFFF99; border-top: none; border: solid windowtext 1.0pt; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 106.75pt;" valign="bottom" width="178">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span style="color: black; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";">買賣</span></b><b><span lang="EN-US" style="color: black; mso-font-kerning: 0pt;"></span></b></div>
</td>
<td nowrap="" style="background: #CCFFCC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 47.05pt;" valign="bottom" width="78">
<div align="right" class="MsoNormal" style="mso-pagination: widow-orphan; text-align: right;">
<span lang="EN-US" style="mso-font-kerning: 0pt;">6%</span></div>
</td>
<td nowrap="" style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 45.0pt;" valign="bottom" width="75">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";"> </span><span lang="EN-US" style="mso-font-kerning: 0pt;"></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 72.0pt;" valign="bottom" width="120">
<div align="right" class="MsoNormal" style="mso-pagination: widow-orphan; text-align: right;">
<br /></div>
</td>
<td nowrap="" style="border-right: solid windowtext 1.0pt; border: none; height: 22.2pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 4.2pt;" valign="bottom" width="7">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
</td>
</tr>
<tr style="height: 22.2pt; mso-yfti-irow: 2;">
<td nowrap="" style="background: #FFFF99; border-top: none; border: solid windowtext 1.0pt; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 106.75pt;" valign="bottom" width="178">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span style="color: black; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";">贈與</span></b><b><span lang="EN-US" style="color: black; mso-font-kerning: 0pt;"></span></b></div>
</td>
<td nowrap="" style="background: #CCFFCC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 47.05pt;" valign="bottom" width="78">
<div align="right" class="MsoNormal" style="mso-pagination: widow-orphan; text-align: right;">
<span lang="EN-US" style="mso-font-kerning: 0pt;">6%</span></div>
</td>
<td nowrap="" style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 45.0pt;" valign="bottom" width="75">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";"> </span><span lang="EN-US" style="mso-font-kerning: 0pt;"></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 72.0pt;" valign="bottom" width="120">
<div align="right" class="MsoNormal" style="mso-pagination: widow-orphan; text-align: right;">
<br /></div>
</td>
<td nowrap="" style="border-right: solid windowtext 1.0pt; border: none; height: 22.2pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 4.2pt;" valign="bottom" width="7">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
</td>
</tr>
<tr style="height: 22.2pt; mso-yfti-irow: 3;">
<td nowrap="" style="background: #FFFF99; border-top: none; border: solid windowtext 1.0pt; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 106.75pt;" valign="bottom" width="178">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span style="color: black; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";">分割</span></b><b><span lang="EN-US" style="color: black; mso-font-kerning: 0pt;">(</span></b><b><span style="color: black; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";">各</span></b><b><span lang="EN-US" style="color: black; mso-font-kerning: 0pt;">)</span></b></div>
</td>
<td nowrap="" style="background: #CCFFCC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 47.05pt;" valign="bottom" width="78">
<div align="right" class="MsoNormal" style="mso-pagination: widow-orphan; text-align: right;">
<span lang="EN-US" style="mso-font-kerning: 0pt;">2%</span></div>
</td>
<td nowrap="" style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 45.0pt;" valign="bottom" width="75">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";"> </span><span lang="EN-US" style="mso-font-kerning: 0pt;"></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 72.0pt;" valign="bottom" width="120">
<div align="right" class="MsoNormal" style="mso-pagination: widow-orphan; text-align: right;">
<br /></div>
</td>
<td nowrap="" style="border-right: solid windowtext 1.0pt; border: none; height: 22.2pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 4.2pt;" valign="bottom" width="7">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
</td>
</tr>
<tr style="height: 22.2pt; mso-yfti-irow: 4;">
<td nowrap="" style="background: #FFFF99; border-top: none; border: solid windowtext 1.0pt; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 106.75pt;" valign="bottom" width="178">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span style="color: black; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";">交換</span></b><b><span lang="EN-US" style="color: black; mso-font-kerning: 0pt;">(</span></b><b><span style="color: black; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";">各</span></b><b><span lang="EN-US" style="color: black; mso-font-kerning: 0pt;">)</span></b></div>
</td>
<td nowrap="" style="background: #CCFFCC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 47.05pt;" valign="bottom" width="78">
<div align="right" class="MsoNormal" style="mso-pagination: widow-orphan; text-align: right;">
<span lang="EN-US" style="mso-font-kerning: 0pt;">2%</span></div>
</td>
<td nowrap="" style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 45.0pt;" valign="bottom" width="75">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";"> </span><span lang="EN-US" style="mso-font-kerning: 0pt;"></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 72.0pt;" valign="bottom" width="120">
<div align="right" class="MsoNormal" style="mso-pagination: widow-orphan; text-align: right;">
<br /></div>
</td>
<td nowrap="" style="border-right: solid windowtext 1.0pt; border: none; height: 22.2pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 4.2pt;" valign="bottom" width="7">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
</td>
</tr>
<tr style="height: 22.2pt; mso-yfti-irow: 5;">
<td nowrap="" style="background: #FFFF99; border-top: none; border: solid windowtext 1.0pt; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 106.75pt;" valign="bottom" width="178">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span style="color: black; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";">典權</span></b><b><span lang="EN-US" style="color: black; mso-font-kerning: 0pt;"></span></b></div>
</td>
<td nowrap="" style="background: #CCFFCC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 47.05pt;" valign="bottom" width="78">
<div align="right" class="MsoNormal" style="mso-pagination: widow-orphan; text-align: right;">
<span lang="EN-US" style="mso-font-kerning: 0pt;">4%</span></div>
</td>
<td nowrap="" style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 45.0pt;" valign="bottom" width="75">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";"> </span><span lang="EN-US" style="mso-font-kerning: 0pt;"></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.2pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 72.0pt;" valign="bottom" width="120">
<div align="right" class="MsoNormal" style="mso-pagination: widow-orphan; text-align: right;">
<br /></div>
</td>
<td nowrap="" style="border-right: solid windowtext 1.0pt; border: none; height: 22.2pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 4.2pt;" valign="bottom" width="7">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
</td>
</tr>
<tr style="height: 22.8pt; mso-yfti-irow: 6;">
<td nowrap="" style="background: #FFFF99; border-top: none; border: solid windowtext 1.0pt; height: 22.8pt; mso-border-bottom-alt: solid windowtext 1.0pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 106.75pt;" valign="bottom" width="178">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span style="color: black; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";">占有</span></b><b><span lang="EN-US" style="color: black; mso-font-kerning: 0pt;"></span></b></div>
</td>
<td nowrap="" style="background: #CCFFCC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.8pt; mso-border-bottom-alt: solid windowtext 1.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 47.05pt;" valign="bottom" width="78">
<div align="right" class="MsoNormal" style="mso-pagination: widow-orphan; text-align: right;">
<span lang="EN-US" style="mso-font-kerning: 0pt;">6%</span></div>
</td>
<td nowrap="" style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.8pt; mso-border-bottom-alt: solid windowtext 1.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 45.0pt;" valign="bottom" width="75">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";"> </span><span lang="EN-US" style="mso-font-kerning: 0pt;"></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 22.8pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 72.0pt;" valign="bottom" width="120">
<div align="right" class="MsoNormal" style="mso-pagination: widow-orphan; text-align: right;">
<br /></div>
</td>
<td nowrap="" style="border-right: solid windowtext 1.0pt; border: none; height: 22.8pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 4.2pt;" valign="bottom" width="7">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
</td>
</tr>
<tr style="height: 16.2pt; mso-yfti-irow: 7;">
<td nowrap="" style="border-left: solid windowtext 1.0pt; border: none; height: 16.2pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 106.75pt;" valign="bottom" width="178">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
</td>
<td nowrap="" style="height: 16.2pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 47.05pt;" valign="bottom" width="78">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
</td>
<td nowrap="" style="height: 16.2pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 45.0pt;" valign="bottom" width="75">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
</td>
<td nowrap="" style="height: 16.2pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 72.0pt;" valign="bottom" width="120">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
</td>
<td nowrap="" style="border-right: solid windowtext 1.0pt; border: none; height: 16.2pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 4.2pt;" valign="bottom" width="7">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
</td>
</tr>
<tr style="height: 16.2pt; mso-yfti-irow: 8;">
<td nowrap="" style="border-left: solid windowtext 1.0pt; border: none; height: 16.2pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 106.75pt;" valign="bottom" width="178">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";">備註:</span><span lang="EN-US" style="mso-font-kerning: 0pt;"></span></div>
</td>
<td nowrap="" style="height: 16.2pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 47.05pt;" valign="bottom" width="78">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
</td>
<td nowrap="" style="height: 16.2pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 45.0pt;" valign="bottom" width="75">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
</td>
<td nowrap="" style="height: 16.2pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 72.0pt;" valign="bottom" width="120">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
</td>
<td nowrap="" style="border-right: solid windowtext 1.0pt; border: none; height: 16.2pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 4.2pt;" valign="bottom" width="7">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
</td>
</tr>
<tr style="height: 16.2pt; mso-yfti-irow: 9;">
<td colspan="4" nowrap="" style="border-left: solid windowtext 1.0pt; border: none; height: 16.2pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 270.8pt;" valign="bottom" width="451">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";">一、請於紅色欄位填入房屋現值</span><span lang="EN-US" style="mso-font-kerning: 0pt;">*</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";">稅率</span><span lang="EN-US" style="mso-font-kerning: 0pt;">=</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";">應納稅金</span><span lang="EN-US" style="mso-font-kerning: 0pt;"></span></div>
</td>
<td nowrap="" style="border-right: solid windowtext 1.0pt; border: none; height: 16.2pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 1.4pt 0cm 1.4pt; width: 4.2pt;" valign="bottom" width="7">
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
</td>
</tr>
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-font-kerning: 0pt; mso-hansi-font-family: "Times New Roman";">二、房屋現值為房屋稅單上之房屋價格為準</span><span lang="EN-US" style="mso-font-kerning: 0pt;"></span></div>
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Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-45304970672792648572014-03-25T03:00:00.000-07:002014-03-26T03:00:45.366-07:00贈與稅計算<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; font-size: 16.0pt; mso-bidi-font-family: PMingLiU;">贈與稅計算</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: red; font-family: 華康儷楷書; font-size: 16.0pt;"></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td colspan="4" style="background: #FFFF99; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.35pt;" valign="top" width="697">
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<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與總額:</span><span lang="EN-US" style="color: red;"></span></b></div>
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<tr style="mso-yfti-irow: 2;">
<td style="background: #CCFFCC; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 145.6pt;" valign="top" width="243">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地</span></div>
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<br /></div>
</td>
<td style="background: #CCFFCC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.4pt;" valign="top" width="224">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">動產</span></div>
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<td style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.9pt;" valign="top" width="125">
<div class="MsoNormal">
<br /></div>
</td>
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<tr style="mso-yfti-irow: 3;">
<td style="background: #CCFFCC; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 145.6pt;" valign="top" width="243">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">建物</span></div>
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<td style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.45pt;" valign="top" width="106">
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<br /></div>
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<td style="background: #CCFFCC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.4pt;" valign="top" width="224">
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">其他財產</span></div>
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<div class="MsoNormal">
<br /></div>
</td>
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<tr style="mso-yfti-irow: 4;">
<td style="background: #CCFFCC; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 145.6pt;" valign="top" width="243">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">存款</span></div>
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<div class="MsoNormal">
<br /></div>
</td>
<td style="background: #CCFFCC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.4pt;" valign="top" width="224">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">本年度各次贈與總額</span></div>
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<div class="MsoNormal">
<br /></div>
</td>
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<tr style="mso-yfti-irow: 5;">
<td style="background: #CCFFCC; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 145.6pt;" valign="top" width="243">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">現金</span></div>
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<br /></div>
</td>
<td style="background: #CCFFCC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.4pt;" valign="top" width="224">
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<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">地上物</span></div>
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<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="background: #CCFFCC; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 145.6pt;" valign="top" width="243">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">股票</span></div>
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<td style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.45pt;" valign="top" width="106">
<div class="MsoNormal">
<br /></div>
</td>
<td style="background: #CCFFCC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.4pt;" valign="top" width="224">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">債權</span></div>
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<td style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.9pt;" valign="top" width="125">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td colspan="4" style="background: #FFFF99; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.35pt;" valign="top" width="697">
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與總額合計:</span><span lang="EN-US" style="color: red;"></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td colspan="4" style="background: #FFCC99; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.35pt;" valign="top" width="697">
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與免稅額</span></b><span lang="EN-US">220</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">萬</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">以當年度計算</span><span lang="EN-US">)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td colspan="4" style="background: #FFFF99; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.35pt;" valign="top" width="697">
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與扣除額:</span><span lang="EN-US" style="color: red;"></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td colspan="2" style="background: #CCFFFF; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地增值稅</span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: red;"></span></b></div>
</td>
<td colspan="2" style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.3pt;" valign="top" width="349">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td colspan="2" style="background: #CCFFFF; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">契稅</span></div>
</td>
<td colspan="2" style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.3pt;" valign="top" width="349">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td colspan="2" style="background: #CCFFFF; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與附有負擔</span></div>
</td>
<td colspan="2" style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.3pt;" valign="top" width="349">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td colspan="4" style="background: #FFFF99; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.35pt;" valign="top" width="697">
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">扣除額合計:</span></b><span lang="EN-US" style="color: red;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td colspan="4" style="background: #FFCC99; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.35pt;" valign="top" width="697">
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">課稅贈與淨額</span></b><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">:贈與總額</span> <span lang="EN-US">– </span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與免稅額</span> <span lang="EN-US">– </span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">贈與扣除額</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td colspan="4" style="background: #FFCC99; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.35pt;" valign="top" width="697">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">不計入贈與總額:</span><span lang="EN-US">(</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">夫妻贈與</span><span lang="EN-US">)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td colspan="4" style="background: #FFFF99; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.35pt;" valign="top" width="697">
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<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: MingLiU;">應納贈與稅</span></b><span style="font-family: MingLiU;">:<span lang="EN-US">(</span></span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">課稅贈與淨額</span><span lang="EN-US">x10%)</span></div>
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<br /></div>
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<div class="MsoNormal">
<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<div class="MsoNormal">
<br /></div>
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<div class="MsoNormal">
<br /></div>
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<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.05pt;" valign="top" width="348">
<div class="MsoNormal">
<br /></div>
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<div class="MsoNormal">
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<br /></div>
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<br /></div>
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<div class="MsoNormal">
<br /></div>
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<div class="MsoNormal">
<br /></div>
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<div class="MsoNormal">
<br /></div>
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<div class="MsoNormal">
<br /></div>
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<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 209.3pt;" valign="top" width="349">
<div class="MsoNormal">
<br /></div>
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<div class="MsoNormal">
<br /></div>
Anonymoushttp://www.blogger.com/profile/07187625470558662303noreply@blogger.comtag:blogger.com,1999:blog-6065199978786843927.post-37570614726946972422014-03-25T02:58:00.000-07:002014-03-26T02:58:38.497-07:00土地增值稅計算<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; font-size: 16.0pt; mso-bidi-font-family: PMingLiU;">土地增值稅計算</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: red; font-family: 華康儷楷書; font-size: 16.0pt;"></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td colspan="4" style="background: #FFFF99; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.35pt;" valign="top" width="697">
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">漲價總額:</span><span lang="EN-US" style="color: red;"></span></b></div>
</td>
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<tr style="mso-yfti-irow: 2;">
<td colspan="3" style="background: #CCFFCC; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 325.55pt;" valign="top" width="543">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">前次移轉價格</span></div>
</td>
<td style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.8pt;" valign="top" width="155">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td colspan="3" style="background: #CCFFCC; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 325.55pt;" valign="top" width="543">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">今年公告現值</span></div>
</td>
<td style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.8pt;" valign="top" width="155">
<div class="MsoNormal">
<br /></div>
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<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">今年物價指數</span></div>
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<td style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.8pt;" valign="top" width="155">
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<br /></div>
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<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地面積</span></div>
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<br /></div>
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<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地持分</span></div>
</td>
<td style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.8pt;" valign="top" width="155">
<div class="MsoNormal">
<br /></div>
</td>
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<tr style="mso-yfti-irow: 7;">
<td colspan="4" style="background: #FFFF99; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.35pt;" valign="top" width="697">
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">調整後之前次移轉價格:前次移轉價格</span><span lang="EN-US" style="color: red;">x </span></b><b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">物價指數</span><span lang="EN-US" style="color: red;"></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td colspan="4" style="background: #FFCC99; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.35pt;" valign="top" width="697">
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">每平方公尺之漲價總額:今年公告現值</span><span lang="EN-US" style="color: red;">-</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">調整後之前次移轉</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td colspan="4" style="background: #FFFF99; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.35pt;" valign="top" width="697">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td colspan="2" style="background: #CCFFFF; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 199.55pt;" valign="top" width="333">
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">全部應繳之土地增值稅</span><span lang="EN-US" style="color: red;"></span></b></div>
</td>
<td colspan="2" style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">每平方公尺之漲價總額</span><span lang="EN-US" style="color: red;">x</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地面積</span><span lang="EN-US" style="color: red;">x</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">持分</span><span lang="EN-US" style="color: red;"></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td colspan="2" style="background: #CCFFFF; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 199.55pt;" valign="top" width="333">
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">累進差額</span></b></div>
</td>
<td colspan="2" style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<span lang="EN-US">1</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">倍</span><span lang="EN-US">20%</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,</span><span lang="EN-US">1-2</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">倍</span><span lang="EN-US">30%</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">,</span><span lang="EN-US">2</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">倍以上</span><span lang="EN-US">40%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td colspan="2" style="background: #CCFFFF; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 199.55pt;" valign="top" width="333">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">實際應繳之土地增值總值</span></div>
</td>
<td colspan="2" style="background: #FF99CC; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">全部應繳之土地增值稅</span><span lang="EN-US">-</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">累進差額</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td colspan="4" style="background: #FFFF99; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.35pt;" valign="top" width="697">
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">自用計算:全部應繳之土地增值總值</span><span lang="EN-US" style="color: red;"> x 10%</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="background: #FFCC99; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.55pt;" valign="top" width="108">
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">一般計算</span><span lang="EN-US" style="color: red;"></span></b></div>
</td>
<td style="background: #FFCC99; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="225">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地持有時間</span><span lang="EN-US">20</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">年以下</span></div>
</td>
<td colspan="2" style="background: #FFCC99; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">實際應繳之土地增值總值</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="background: #FFCC99; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.55pt;" valign="top" width="108">
<div class="MsoNormal">
<br /></div>
</td>
<td style="background: #FFCC99; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="225">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地持有時間</span><span lang="EN-US">20-30</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">年</span></div>
</td>
<td colspan="2" style="background: #FFCC99; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">實際應繳之土地增值總值</span><span lang="EN-US"> - 20%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="background: #FFCC99; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.55pt;" valign="top" width="108">
<div class="MsoNormal">
<br /></div>
</td>
<td style="background: #FFCC99; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="225">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地持有時間</span><span lang="EN-US">30-40</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">年</span></div>
</td>
<td colspan="2" style="background: #FFCC99; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">實際應繳之土地增值總值</span>
<span lang="EN-US">– 30%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="background: #FFCC99; border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.55pt;" valign="top" width="108">
<div class="MsoNormal">
<br /></div>
</td>
<td style="background: #FFCC99; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="225">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">土地持有時間</span><span lang="EN-US">40</span><span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">年以上</span></div>
</td>
<td colspan="2" style="background: #FFCC99; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<span style="font-family: PMingLiU; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman";">實際應繳之土地增值總值</span>
<span lang="EN-US">– 40%</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td colspan="4" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.35pt;" valign="top" width="697">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td colspan="4" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.35pt;" valign="top" width="697">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td colspan="4" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.35pt;" valign="top" width="697">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td colspan="4" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 418.35pt;" valign="top" width="697">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 199.55pt;" valign="top" width="333">
<div class="MsoNormal">
<br /></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 199.55pt;" valign="top" width="333">
<div class="MsoNormal">
<br /></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 199.55pt;" valign="top" width="333">
<div class="MsoNormal">
<br /></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 199.55pt;" valign="top" width="333">
<div class="MsoNormal">
<br /></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 26;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 199.55pt;" valign="top" width="333">
<div class="MsoNormal">
<br /></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 27;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 199.55pt;" valign="top" width="333">
<div class="MsoNormal">
<br /></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 28;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 199.55pt;" valign="top" width="333">
<div class="MsoNormal">
<br /></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 29;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 199.55pt;" valign="top" width="333">
<div class="MsoNormal">
<br /></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 30;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 199.55pt;" valign="top" width="333">
<div class="MsoNormal">
<br /></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 31;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 199.55pt;" valign="top" width="333">
<div class="MsoNormal">
<br /></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 32;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 199.55pt;" valign="top" width="333">
<div class="MsoNormal">
<br /></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 33;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 199.55pt;" valign="top" width="333">
<div class="MsoNormal">
<br /></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 34; mso-yfti-lastrow: yes;">
<td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 199.55pt;" valign="top" width="333">
<div class="MsoNormal">
<br /></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 218.8pt;" valign="top" width="365">
<div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr height="0">
<td style="border: none;" width="108"><br /></td>
<td style="border: none;" width="225"><br /></td>
<td style="border: none;" width="210"><br /></td>
<td style="border: none;" width="155"><br /></td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal">
<br /></div>
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