高市「囤房稅」三讀通過 全部稅收作為「青年租金補貼」
2022-05-18 記者許高祥／高雄報導
高市囤房稅三讀通過，全部稅收作為「青年租金補貼」，7月1日起施行。
陳其邁市長去(110)年11月24日對外宣布，為落實居住正義，推動課徵囤房稅，市府去年12月29日將「高雄市房屋稅徵收自治條例」修正草案送議會審議。經市議會依市府版本三讀通過，對本市非自住房屋按差別稅率課徵房屋稅，持有3戶(非自住)以下每戶2.4%， 4戶(非自住)以上每戶3.6%，並自今(111)年7月1日起施行，本次修法預估影響5.4萬人、7.1萬戶房屋，但93.4%民眾自住的房屋不會受影響。
陳市長表示，房屋是用來居住使用，不是用來投資、炒作的，市府堅守「自住房屋不受影響」、「落實居住正義」及「不造成房東稅負轉嫁房客」3大原則，研擬房屋稅徵收自治條例修正案，期透過稅率調整，提高本市非自住房屋持有成本，遏止炒房投機行為，並促使多屋族釋出閒置房屋，以增加房屋供給量，保障市民居住權益，全部增加的稅收用於租金補貼。
估計實行「囤房稅」增加3億元之稅收，將全部作為青年租金補貼財源。配合內政部今年度擴大租金補貼政策放寬至最低生活費3倍，增額補貼未獲中央核定及提高家庭所得條件平均每人每月最低生活費3.5倍（約5萬元）以下有租屋需求者，以減輕初入社會單身青年、新婚、育兒家庭及弱勢戶等之租屋負擔，預計受惠名額約1萬戶，並按照青年優先、弱勢優先、市民優先原則辦理。
財政局長陳勇勝說明，考量避免房東稅負轉嫁房客及合理課稅，本修正法案將社會住宅、包租代管之租賃住宅、繼承取得之分別共有房屋及其他非屬囤房性質房屋等計9類，維持依稅率1.5%課徵房屋稅。感謝議會與各界支持，使本市房屋稅徵收自治條例修正案順利完成三讀，展現高雄落實居住正義及維護租稅公平的決心。市府除積極推動「囤房稅」機制外，亦持續透過多元配套措施(如：興辦社會住宅、企業安家住宅、租金補貼、鼓勵房東成為公益出租人及加強查核紅單炒作等)，全方位滿足企業員工、就業青年、經濟或社會弱勢之居住需求。
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