Nownews財經新聞: 農業用地出售 小心奢侈稅找上你

Nownews財經新聞 www.nownews.com

農業用地出售　小心奢侈稅找上你 Mar 27th 2012, 11:59 〔全國廣播╱綜合報導〕特種貨物及勞務稅(俗稱奢侈稅)課徵範圍之農業用地持有未滿2年出售時，如果未經稅務局核准適用農地不課徵土地增值稅且亦未取得鄉(鎮、市)公所核發之農業用地作農業使用證明書(簡稱農證)時，小心將會被國稅局認定應課徵奢侈稅。

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