讀後心得

New Taipei City is responding to the new housing tax system, with approximately 40,000 homeowners changing their household registration to save on taxes. The new regulations on tax reductions for primary residences and heavy taxes for multiple properties have made it so that the city's 1.21 million housing units are subject to the primary residence tax rate. Starting from July 2024, a registered household is required for primary residences to enjoy the preferential tax rate of 1.2%, and those who register their household by March 24, 2025, can continue to enjoy the benefits. The tax office pointed out that before the new system, there were 1.41 million eligible households, but there are still about 200,000 households that have not registered. Some residents are dissatisfied with the new regulations, believing that changing their household registration has caused inconvenience.

With the implementation of the new property tax system, about 40,000 homeowners in New Taipei City have changed their household registration in order to reduce their tax burden.

New Taipei City passed the amendment to the local ordinance on property tax collection rates on January 22 this year, aiming to align with changes in the property tax regulations, moving towards reducing taxes for self-occupied housing while increasing taxes for multiple houses, and establishing relevant provisions based on the tax rate tiers announced by the Ministry of Finance.

According to statistics from the New Taipei City Taxation Bureau, since the new system was implemented, about 40,000 homeowners have changed their household registration to qualify for the self-occupied tax rate. Currently, approximately 1.21 million households in the city can enjoy the self-occupied tax rate. The Taxation Bureau indicated that starting from July 2024, self-occupied housing that wishes to enjoy the preferential self-occupied tax rate must have household registration. As long as the registration is completed by March 24, 2025, no application is necessary, and homeowners can continue to enjoy the self-occupied preferential tax rate of 1.2%.

If the individual, spouse, and minor children hold only one self-occupied house in the nation and the actual value of the house is below a certain amount, the tax rate can be reduced to 1%.

A specialist from the Property Tax Division of the Taxation Bureau pointed out that before the new system was implemented, there were originally 1.41 million households in New Taipei City that qualified for the self-occupied tax rate, but under the new regulations, registration inside the house is required. Currently, 1.21 million households have registered, but nearly 200,000 households have not. About 40,000 households have changed their registration to qualify for the self-occupied tax rate. Some residents who cannot change their household registration have expressed dissatisfaction, as the previous self-occupied tax rate did not require registration; living there was sufficient. Now, if they do not have a spouse or direct relatives, they can only register their household alone, which they feel is restrictive.