房貸抵稅 變更用途與戶籍 - 所得稅
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By Barb Cronin
at 2009-05-11T02:19
at 2009-05-11T02:19
Table of Contents
應該是屬於綜合所得稅的問題,裡面的列舉扣除額。
我是打算這樣申報的,詳細情況如下。
我有 97年度的房貸利息扣繳清單,房貸利息總共繳了 71萬左右。
在 97年度 7月之前,此房A 為我的戶籍所在地,且為自用住宅。
但是在 97年7月左右,房A 變更為營業用途,
而我也在今年一月變更戶籍,由 房A 改為 房B ( 房B 為自用住宅),
房B 在97年度的房貸利息約為1萬 (所以沒什麼用途)...
我想將房A 房貸利息,拿來列舉扣除, 71 * 1/2 = 35 ( > 30 )
所以列舉扣除 30 萬 應該是可行的吧??
※ 編輯: EthernetPkt 來自: 61.230.172.145 (05/11 02:33)
→ akakapo:可以。因為你是今年一月才變更戶籍的,不影響。 05/11 14:55
→ akakapo:但最後乘以二分之一是什麼意思?反正每戶上限就是三十萬啊 05/11 14:56
→ akakapo:(我懂了,你是指房A變更用途... ^^") 05/11 14:57
→ EthernetPkt:所以房A 的一半還是可以列舉扣除囉? 05/11 19:03
→ CSR:我覺得這可能要問一下國稅局...畢竟已經變更為"營業用途" 05/12 00:41
→ CSR:已經不是"自用住宅"了 05/12 00:42
→ EthernetPkt:自問自答:今天打電話到國稅局詢問 => 05/13 14:05
→ EthernetPkt:答覆為,可以照自用住宅的時間比例,來計算利息.. 05/13 14:06
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