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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