財部：預售屋不課奢侈稅聯合新聞網財政部賦稅署官員表示，依現行所得稅法規定，預售屋買賣屬於「權力」的移轉，並非不動產移轉，依規定應以交易時的成交價，減除原始取得成本，及因取得、改良及移轉該項資產而支付的一切費用後的餘額為所得額，合併綜合所得總額課稅。 官員強調，奢侈稅條例規定的不動產， ...
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