落實居住正義 高市預告「囤房稅」草案
2021-12-22 17:15 記者許高祥/高雄報導

▲預告修正房屋稅徵收自治條例。
為落實居住正義及兼顧租稅公平,希望透過提高多屋者房屋持有成本,遏止炒房投機行為,高市府針對「高雄市房屋稅徵收自治條例」修法後所增加稅收,將「全面」用於擴大辦理市民租金補貼,提供市民朋友租屋協助。
財政局長陳勇勝表示,高市府預告修正「高雄市房屋稅徵收自治條例第四條、第十三條」草案,針對高市非自住用房屋按差別稅率課徵房屋稅(即「囤房稅」機制)。考量稅率調整對民眾的影響層面廣,為期周延,市府召開多次會議研商討論,並透過公聽會等,廣泛徵詢各方意見,經審慎評估後擬具此修正草案,修正重點包括:
一、本市非自住房屋稅率,由現行單一稅率1.5%,調整為對房屋所有權人依持有戶數訂定差別稅率:持有3戶以下,每戶按2.4%課徵;4戶以上,每戶按3.6%課徵。二、對公有房屋供住家使用、勞工宿舍、BOT之公立學校學生宿舍、公同共有房屋、繼承取得之分別共有房屋、起造人待銷售房屋、社會住宅、包租代管之租賃住宅,及非營業用停車場房屋等非屬囤房性質房屋,排除適用差別稅率,另訂徵收率為1.5%。三、修正後房屋稅率自111年7月1日起施行。
財政局長陳勇勝進一步說明,此次修法對非自住房屋稅率的調整,並不會影響自住房屋的稅負。此外,為鼓勵房東釋出閒置住宅及避免房東將稅負轉嫁給房客,鼓勵房東將房屋出租給符合租金補貼申請資格者,就可依法認定為公益出租人,享有最低房屋稅率1.2%優惠。
高市府堅守市長指示「自住房屋須不受影響」、「落實居住正義」、「不造成房東轉嫁稅率或負擔給房客」3原則下,審慎研擬本次修正草案,懇請各界支持,期透過落實囤房稅機制,保障市民居住權益,並使房屋稅負更趨合理化。
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