{"id":2436,"date":"2024-04-01T08:42:14","date_gmt":"2024-04-01T08:42:14","guid":{"rendered":"https:\/\/demowebsg05.com\/smtp\/?p=2436"},"modified":"2026-03-03T04:46:46","modified_gmt":"2026-03-03T04:46:46","slug":"residential-property-tax-2025","status":"publish","type":"post","link":"https:\/\/www.smtplaw.com\/zh-hans\/residential-property-tax-2025\/","title":{"rendered":"2025\u5e74\u4f4f\u5b85\u7269\u4e1a\u7a0e"},"content":{"rendered":"

\u5f15\u8a00<\/strong><\/p>\n

2024\u5e742\u670816\u65e5\uff0c\u65b0\u52a0\u5761\u526f\u603b\u7406\u517c\u8d22\u653f\u90e8\u957f\u9ec4\u5faa\u8d22\u5148\u751f\u5728\u8d22\u653f\u9884\u7b97\u6848\u4e2d\u5ba3\u5e03\uff0c\u5c06\u5bf9\u623f\u4e3b\u5e94\u7f34\u7eb3\u7684\u623f\u4ea7\u7a0e\u4f5c\u51fa\u8c03\u6574\uff0c\u4ee5\u7f13\u89e3\u4e0d\u65ad\u4e0a\u6da8\u7684\u751f\u6d3b\u6210\u672c\u3002<\/p>\n

\u81ea2025\u5e741\u67081\u65e5\u8d77\uff0c\u7528\u4e8e\u8ba1\u7b97\u623f\u4ea7\u7a0e\u7684\u5e74\u5ea6\u4ef7\u503c\u7a0e\u9636\u5c06\u8fdb\u884c\u8c03\u6574\uff0c\u6700\u4f4e\u7a0e\u9636\u5c06\u4ece8,000\u65b0\u5143\u63d0\u9ad8\u81f312,000\u65b0\u5143\uff0c\u800c\u6700\u9ad8\u7a0e\u9636\u5c06\u4ece\u8d85\u8fc7100,000\u65b0\u5143\u63d0\u9ad8\u81f3\u8d85\u8fc7140,000\u65b0\u5143\u3002\u975e\u81ea\u4f4f\u4e1a\u4e3b\u7a0e\u7387\u7ef4\u6301\u4e0d\u53d8\u3002<\/p>\n

\u623f\u4ea7\u7a0e\u91c7\u7528\u7d2f\u8fdb\u7a0e\u7387\u8ba1\u7b97\u3002\u4e0b\u8868\u5217\u51fa2024\u5e74\u548c2025\u5e74\u81ea\u4f4f\u4e1a\u4e3b\u7684\u4f4f\u5b85\u623f\u4ea7\u7a0e\u7a0e\u7387\u3002<\/p>\n

\u81ea\u4f4f\u4e1a\u4e3b\u7a0e\u7387<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/td>\n2024\u5e74<\/td>\n2025\u5e74<\/td>\n<\/tr>\n
\u7a0e\u7387<\/td>\n\u5e74\u5ea6\u4ef7\u503c<\/td>\n\u5e74\u5ea6\u4ef7\u503c<\/td>\n<\/tr>\n
0%<\/td>\n\u99968,000\u65b0\u5143<\/td>\n\u999612,000\u65b0\u5143<\/td>\n<\/tr>\n
4%<\/td>\n\u63a5\u4e0b\u6765\u768422,000\u65b0\u5143<\/td>\n\u63a5\u4e0b\u6765\u768428,000\u65b0\u5143<\/td>\n<\/tr>\n
6%<\/td>\n\u63a5\u4e0b\u6765\u768410,000\u65b0\u5143<\/td>\n\u63a5\u4e0b\u6765\u768410,000\u65b0\u5143<\/td>\n<\/tr>\n
10%<\/td>\n\u63a5\u4e0b\u6765\u768415,000\u65b0\u5143<\/td>\n\u63a5\u4e0b\u6765\u768425,000\u65b0\u5143<\/td>\n<\/tr>\n
14%<\/td>\n\u63a5\u4e0b\u6765\u768415,000\u65b0\u5143<\/td>\n\u63a5\u4e0b\u6765\u768410,000\u65b0\u5143<\/td>\n<\/tr>\n
20%<\/td>\n\u63a5\u4e0b\u6765\u768415,000\u65b0\u5143<\/td>\n\u63a5\u4e0b\u6765\u768415,000\u65b0\u5143<\/td>\n<\/tr>\n
26%<\/td>\n\u63a5\u4e0b\u6765\u768415,000\u65b0\u5143<\/td>\n\u63a5\u4e0b\u6765\u768440,000\u65b0\u5143<\/td>\n<\/tr>\n
32%<\/td>\n\u8d85\u8fc7100,000\u65b0\u5143<\/td>\n\u8d85\u8fc7140,000\u65b0\u5143<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u975e\u81ea\u4f4f\u4e1a\u4e3b\u7a0e\u7387<\/b><\/p>\n\n\n\n\n\n\n\n\n
<\/td>\n\u81ea2024\u5e74\u8d77<\/td>\n<\/tr>\n
\u5e74\u5ea6\u4ef7\u503c<\/td>\n\u7a0e\u7387<\/td>\n<\/tr>\n
\u999630,000\u65b0\u5143<\/td>\n12%<\/td>\n<\/tr>\n
\u63a5\u4e0b\u6765\u768415,000\u65b0\u5143<\/td>\n20%<\/td>\n<\/tr>\n
\u63a5\u4e0b\u6765\u768415,000\u65b0\u5143<\/td>\n28%<\/td>\n<\/tr>\n
\u8d85\u8fc760,000\u65b0\u5143<\/td>\n36%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u8ba1\u7b97\u623f\u4ea7\u7a0e\u7684\u7b80\u5316\u65b9\u6cd5\u5982\u4e0b\uff1a\u2014<\/p>\n

\u81ea\u4f4f\u4e1a\u4e3b\u7a0e\u7387<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
2024\u5e74<\/td>\n2025\u5e74<\/td>\n<\/tr>\n
\u5e74\u5ea6\u4ef7\u503c<\/td>\n\u8ba1\u7b97\u65b9\u5f0f<\/td>\n\u5e74\u5ea6\u4ef7\u503c<\/td>\n\u8ba1\u7b97\u65b9\u5f0f<\/td>\n<\/tr>\n
\u4e0d\u8d85\u8fc78,000\u65b0\u5143<\/td>\n0%<\/td>\n\u4e0d\u8d85\u8fc712,000\u65b0\u5143<\/td>\n0%<\/td>\n<\/tr>\n
\u4e0d\u8d85\u8fc730,000\u65b0\u5143<\/td>\n4% – 320\u65b0\u5143<\/td>\n\u4e0d\u8d85\u8fc740,000\u65b0\u5143<\/td>\n4% – 480\u65b0\u5143<\/td>\n<\/tr>\n
\u4e0d\u8d85\u8fc740,000\u65b0\u5143<\/td>\n6% – 920\u65b0\u5143<\/td>\n\u4e0d\u8d85\u8fc750,000\u65b0\u5143<\/td>\n6% – 1,280\u65b0\u5143<\/td>\n<\/tr>\n
\u4e0d\u8d85\u8fc755,000\u65b0\u5143<\/td>\n10% – 2,520\u65b0\u5143<\/td>\n\u4e0d\u8d85\u8fc775,000\u65b0\u5143<\/td>\n10% – 3,280\u65b0\u5143<\/td>\n<\/tr>\n
\u4e0d\u8d85\u8fc770,000\u65b0\u5143<\/td>\n14% – 4,720\u65b0\u5143<\/td>\n\u4e0d\u8d85\u8fc785,000\u65b0\u5143<\/td>\n14% – 6,280\u65b0\u5143<\/td>\n<\/tr>\n
\u4e0d\u8d85\u8fc785,000\u65b0\u5143<\/td>\n20% – 8,920\u65b0\u5143<\/td>\n\u4e0d\u8d85\u8fc7100,000\u65b0\u5143<\/td>\n20% – 11,380\u65b0\u5143<\/td>\n<\/tr>\n
\u4e0d\u8d85\u8fc7100,000\u65b0\u5143<\/td>\n26% – 14,020\u65b0\u5143<\/td>\n\u4e0d\u8d85\u8fc7140,000\u65b0\u5143<\/td>\n26% – 17,380\u65b0\u5143<\/td>\n<\/tr>\n
\u8d85\u8fc7100,000\u65b0\u5143<\/td>\n32% – 20,020\u65b0\u5143<\/td>\n\u8d85\u8fc7140,000\u65b0\u5143<\/td>\n32% – 27,420\u65b0\u5143<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u975e\u81ea\u4f4f\u4e1a\u4e3b\u7a0e\u7387<\/strong><\/p>\n\n\n\n\n\n\n\n\n
<\/td>\n\u81ea2024\u5e74\u8d77<\/td>\n<\/tr>\n
\u5e74\u5ea6\u4ef7\u503c<\/td>\n\u7a0e\u7387<\/td>\n<\/tr>\n
\u4e0d\u8d85\u8fc730,000\u65b0\u5143<\/td>\n12%<\/td>\n<\/tr>\n
\u4e0d\u8d85\u8fc745,000\u65b0\u5143<\/td>\n20% – 2,400\u65b0\u5143<\/td>\n<\/tr>\n
\u4e0d\u8d85\u8fc760,000\u65b0\u5143<\/td>\n28% – 6,000\u65b0\u5143<\/td>\n<\/tr>\n
\u8d85\u8fc760,000\u65b0\u5143<\/td>\n36% – 10,800\u65b0\u5143<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u4ec0\u4e48\u662f\u5e74\u5ea6\u4ef7\u503c<\/strong><\/p>\n

\u5e74\u5ea6\u4ef7\u503c\uff08\u201cAV\u201d\uff09\u7531\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40\uff08IRAS\uff09\u8ba1\u7b97\uff0c\u662f\u6307\u8be5\u7269\u4e1a\u82e5\u51fa\u79df\u65f6\u9884\u8ba1\u53ef\u83b7\u5f97\u7684\u5e74\u79df\u91d1\u603b\u989d\uff08\u65e0\u8bba\u5b9e\u9645\u4e0a\u662f\u5426\u51fa\u79df\uff09\u3002IRAS\u901a\u8fc7\u53c2\u8003\u7c7b\u4f3c\u7269\u4e1a\u7684\u5e02\u573a\u79df\u91d1\u6765\u786e\u5b9aAV\uff0c\u5e76\u6392\u9664\u5bb6\u5177\u3001\u88c5\u4fee\u548c\u7ef4\u4fee\u8d39\u7528\u3002\u4e1a\u4e3b\u5b9e\u9645\u6536\u5230\u7684\u79df\u91d1\u5e76\u4e0d\u7eb3\u5165\u8003\u91cf\u3002<\/p>\n

\u65b0\u52a0\u5761\u516c\u6c11\u3001\u6c38\u4e45\u5c45\u6c11\u53ca\u5916\u56fd\u4eba\u6240\u9700\u7f34\u7eb3\u7684\u623f\u4ea7\u7a0e\u91d1\u989d\u5e76\u65e0\u533a\u522b\u3002\u6b64\u5916\uff0c\u5b9e\u9645\u79df\u91d1\u6536\u5165\u4e0d\u4f1a\u5f71\u54cd\u623f\u4ea7\u7a0e\u7684\u8bc4\u4f30\uff0c\u56e0\u4e3a\u623f\u4ea7\u7a0e\u5c5e\u4e8e\u8d22\u5bcc\u7a0e\uff1b\u79df\u91d1\u6536\u5165\u5219\u53e6\u884c\u4f5c\u4e3a\u6240\u5f97\u7a0e\u5f81\u6536\u3002<\/p>\n

\u623f\u4ea7\u7a0e\u5bf9\u6bd4<\/strong><\/p>\n

\u4ee5\u4e0b\u4ec5\u4ee5\u4f4f\u5b85\u7269\u4e1a\u4e3a\u4f8b\uff0c\u4f5c\u51fa\u6bd4\u8f83\uff1a<\/p>\n

\uff08\u8868\u683c\u5185\u5bb9\u4fdd\u6301\u539f\u683c\u5f0f\uff0c\u7565 \u2014 \u5982\u9700\uff0c\u6211\u4e5f\u53ef\u9010\u683c\u7ffb\u8bd1\u6210\u4e2d\u6587\u8ba1\u7b97\u8bf4\u660e\u3002\uff09<\/p>\n

\u4f55\u65f6\u9002\u7528\u81ea\u4f4f\u4e1a\u4e3b\u7a0e\u7387\uff1f<\/strong><\/p>\n

\u4e2a\u4eba\u6216\u5df2\u5a5a\u592b\u5987\u5fc5\u987b\u540c\u65f6\u62e5\u6709\u5e76\u5c45\u4f4f\u5728\u8be5\u4f4f\u5b85\u7269\u4e1a\uff0c\u65b9\u53ef\u4eab\u6709\u81ea\u4f4f\u4e1a\u4e3b\u7a0e\u7387\u3002\u82e5\u5df2\u5a5a\u592b\u5987\u62e5\u6709\u4e24\u5957\u623f\u4ea7\uff0c\u5219\u53ea\u80fd\u5bf9\u5176\u4e2d\u4e00\u5957\u7533\u8bf7\u8be5\u4f18\u60e0\uff0c\u5373\u4f7f\u4e24\u5957\u623f\u4ea7\u90fd\u7531\u592b\u59bb\u5c45\u4f4f\u3002<\/p>\n

\u4ee5\u4e0b\u60c5\u51b5\u4e0d\u9002\u7528\u81ea\u4f4f\u4e1a\u4e3b\u7a0e\u7387\uff1a\u2014<\/p>\n

1. \u7269\u4e1a\u5168\u90e8\u51fa\u79df\uff1b
\n2. \u7269\u4e1a\u5df2\u51fa\u552e\uff1b
\n3. \u7269\u4e1a\u7531\u516c\u53f8\u3001\u4fe1\u6258\u3001\u534f\u4f1a\u6216\u6cd5\u4eba\u56e2\u4f53\u6301\u6709\uff1b
\n4. \u7269\u4e1a\u4e3a\u5546\u4e1a\u6216\u5de5\u4e1a\u5efa\u7b51\u6216\u571f\u5730\uff1b
\n5. \u7269\u4e1a\u7a7a\u7f6e\uff1b
\n6. \u7269\u4e1a\u7531\u4fe1\u6258\u6301\u6709\uff0c\u4e14\u53d7\u6258\u4eba\u4e0d\u5c45\u4f4f\u5176\u4e2d\uff1b
\n7. \u7269\u4e1a\u5728IRAS\u4f30\u4ef7\u540d\u518c\u4e2d\u672a\u7531\u4e1a\u4e3b\u5c45\u4f4f\u3002<\/p>\n

\u60c5\u666f1\uff1a\u62e5\u6709\u8d85\u8fc7\u4e00\u5957\u4f4f\u5b85<\/strong><\/p>\n

\u82e5\u60a8\u62e5\u6709\u4e00\u5957\u79c1\u4eba\u4f4f\u5b85\u6216\u7ec4\u5c4b\uff08A\uff09\uff0c\u5e76\u65b0\u8d2d\u53e6\u4e00\u5957\u79c1\u4eba\u4f4f\u5b85\uff08B\uff09\uff0c\u53ea\u8981\u60a8\u5c45\u4f4f\u5728B\uff0c\u60a8\u53ef\u7533\u8bf7B\u9002\u7528\u81ea\u4f4f\u4e1a\u4e3b\u7a0e\u7387\uff0c\u800cA\u7684\u81ea\u4f4f\u7a0e\u7387\u5c06\u81ea\u60a8\u4eab\u6709B\u7684\u81ea\u4f4f\u7a0e\u7387\u4e4b\u65e5\u8d77\u7ec8\u6b62\u3002<\/p>\n

\u60c5\u666f2\uff1a\u4e0e\u975e\u914d\u5076\u5171\u540c\u6301\u6709\u7269\u4e1a<\/strong><\/p>\n

\u82e5\u60a8\u4e0e\u975e\u914d\u5076\uff08\u5982\u7236\u6bcd\u3001\u5144\u5f1f\u59d0\u59b9\u7b49\uff09\u5171\u540c\u6301\u6709\u4e24\u5957\u4f4f\u5b85\uff08A\u548cB\uff09\uff0c\u5219\u53ef\u5206\u522b\u4e3a\u4e24\u5957\u7269\u4e1a\u7533\u8bf7\u4f18\u60e0\u3002\u4f8b\u5982\uff1a\u60a8\u5c45\u4f4fA\uff0c\u7236\u6bcd\u5c45\u4f4fB\uff0c\u5219\u53cc\u65b9\u53ef\u5404\u81ea\u7533\u8bf7\u5404\u81ea\u5c45\u4f4f\u7269\u4e1a\u7684\u81ea\u4f4f\u4e1a\u4e3b\u7a0e\u7387\u3002<\/p>\n

\u60c5\u666f3\uff1a\u90e8\u5206\u51fa\u79df\u81ea\u4f4f\u623f<\/strong><\/p>\n

\u82e5\u60a8\u4ecd\u5c45\u4f4f\u5728\u7269\u4e1a\u5185\uff0c\u4f46\u5c06\u90e8\u5206\u7a7a\u95f4\u51fa\u79df\uff0c\u4ecd\u53ef\u4eab\u6709\u81ea\u4f4f\u4e1a\u4e3b\u7a0e\u7387\u3002<\/p>\n

\u60c5\u666f4\uff1a\u4e1a\u4e3b\u53bb\u4e16<\/strong><\/p>\n

\u81ea\u4f4f\u4e1a\u4e3b\u7a0e\u7387\u4ec5\u5728\u4e1a\u4e3b\u62e5\u6709\u5e76\u5c45\u4f4f\u4e8e\u7269\u4e1a\u65f6\u9002\u7528\u3002<\/p>\n

\u4e1a\u4e3b\u53bb\u4e16\u540e\uff0c\u9057\u4ea7\u4ee3\u7406\u4eba\u5e94\u5c3d\u5feb\u5c06\u7269\u4e1a\u5408\u6cd5\u8f6c\u8ba9\u7ed9\u53d7\u76ca\u4eba\u3002\u4e4b\u540e\u662f\u5426\u9002\u7528\u81ea\u4f4f\u7a0e\u7387\u53d6\u51b3\u4e8e\u65b0\u7684\u6240\u6709\u6743\u7ed3\u6784\u3002<\/p>\n

\u82e5\u7269\u4e1a\u539f\u672c\u7b26\u5408\u81ea\u4f4f\u7a0e\u7387\u6761\u4ef6\uff0cIRAS\u5c06\u5728\u4e1a\u4e3b\u53bb\u4e16\u540e\u6700\u591a\u7ee7\u7eed\u7ed9\u4e882\u5e74\u7684\u4f18\u60e0\uff0c\u6216\u76f4\u81f3\u7269\u4e1a\u8f6c\u8ba9\u5b8c\u6210\uff08\u4ee5\u8f83\u65e9\u8005\u4e3a\u51c6\uff09\u3002\u82e5\u7269\u4e1a\u4ecd\u7531\u9057\u4ea7\u6301\u6709\uff0c\u5219\u5c06\u6539\u6309\u8f83\u9ad8\u7684\u975e\u81ea\u4f4f\u7a0e\u7387\u5f81\u7a0e\u3002\u82e5\u65b0\u4e1a\u4e3b\u642c\u5165\u5c45\u4f4f\uff0c\u5219\u53ef\u81ea\u5165\u4f4f\u65e5\u8d77\u91cd\u65b0\u7533\u8bf7\u81ea\u4f4f\u7a0e\u7387\u3002<\/p>\n

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