累進差額_元,_id,級距,稅率,基準地價_元,種類 0,1,1,0.01,"2,981,000元以下",一般土地 "14,905",2,2,0.015,"2,981,001元~17,886,000",一般土地 "193,765",3,3,0.025,"17,886,001元~32,791,000",一般土地 "521,675",4,4,0.035,"32,791,001元~47,696,000",一般土地 "998,635",5,5,0.045,"47,696,001元~62,601,000",一般土地 "1,624,645",6,6,0.055,"62,601,001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:109年度至110年度