累進差額_元,_id,級距,稅率,基準地價_元,種類 0,1,1,0.01,"2,998,000元以下",一般土地 "14,990",2,2,0.015,"2,998,001元~17,988,000",一般土地 "194,870",3,3,0.025,"17,988,001元~32,978,000",一般土地 "524,650",4,4,0.035,"32,978,001元~47,968,000",一般土地 "1,004,330",5,5,0.045,"47,968,001元~62,958,000",一般土地 "1,633,910",6,6,0.055,"62,958,001元 以上",一般土地 ,7,課稅總地價 * 2/1000 = 本年應納地價稅額,,,自用住宅用地 ,8,課稅總地價 * 10/1000 = 本年應納地價稅額,,,工業用地等 ,9,課稅總地價 * 6/1000 = 本年應納地價稅額,,,公共設施保留地 ,10,,,,適用期間:107年度至108年度