累進差額_元,_id,級距,稅率,基準地價_元,種類
0,1,1,0.01,"1,829,000元以下",一般土地
"9,145",2,2,0.015,"1,829,001元~10,974,000",一般土地
"118,885",3,3,0.025,"10,974,001元~20,119,000",一般土地
"320,075",4,4,0.035,"20,119,001元~29,264,000",一般土地
"612,715",5,5,0.045,"29,264,001元~38,409,000",一般土地
"996,805",6,6,0.055,"38,409,001元 以上",一般土地
,7,課稅總地價 * 2/1000 = 本年應納地價稅額,null,,自用住宅用地
,8,課稅總地價 * 10/1000 = 本年應納地價稅額,null,,工業用地等
,9,課稅總地價 * 6/1000 = 本年應納地價稅額,null,,公共設施保留地 
,10,,null,,適用期間:96年度至98年度