累進差額_元,_id,級距,稅率,基準地價_元,種類
0,1,1,0.01,"2,501,000元以下",一般土地
"12,505",2,2,0.015,"2,501,001元~15,006,000",一般土地
"162,565",3,3,0.025,"15,006,001元~27,511,000",一般土地
"437,675",4,4,0.035,"27,511,001元~40,016,000",一般土地
"837,835",5,5,0.045,"40,016,001元~52,521,000",一般土地
"1,363,045",6,6,0.055,"52,521,001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:102年度至104年度