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["不動產買賣稅費分算計算機 ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(LEN(C2)=7, DATE(VALUE(LEFT(C2,3))+1911, VALUE(MID(C2,4,2)), VALUE(RIGHT(C2,2))), IF(LEN(C2)=6, DATE(VALUE(LEFT(C2,2))+1911, VALUE(MID(C2,3,2)), VALUE(RIGHT(C2,2))), \"\")), \"\")","v":""},{"$f":"IF(C15<>\"\", C15, AA15)","v":0}]
["權狀登記(過戶)日期",null,"",{"$f":"IF(AA1<>\"\", TEXT(AA1, \"民國 e 年 m 月 d 日\"), \"請依左側格式輸入日期\")","v":"請依左側格式輸入日期"},null,{"$f":"IF(AA1=\"\",\"\",IF(MOD(YEAR(AA1)-1911,2)=1, \"【注意】\n民國 \" & YEAR(AA1)-1911 & \" 年為地價調整年！\n前一年稅單僅供參考。\", \"【資訊】\n民國 \" & YEAR(AA1)-1911 & \" 年非地價調整年。\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(LEN(C3)=7, DATE(VALUE(LEFT(C3,3))+1911, VALUE(MID(C3,4,2)), VALUE(RIGHT(C3,2))), IF(LEN(C3)=6, DATE(VALUE(LEFT(C3,2))+1911, VALUE(MID(C3,3,2)), VALUE(RIGHT(C3,2))), \"\")), \"\")","v":""},{"$f":"IF(C16<>\"\", C16, IFERROR(ROUND(AA18*VLOOKUP(C13, 稅率表!$A$2:$B$15, 2, FALSE()),0), \"\"))","v":0}]
["房屋點交(交屋)日期",null,"",{"$f":"IF(AA2<>\"\", TEXT(AA2, \"民國 e 年 m 月 d 日\"), \"請依左側格式輸入日期\")","v":"請依左側格式輸入日期"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AA5, 12, IFERROR(DATE(YEAR(AA2),12,31)-DATE(YEAR(AA2),1,1)+1, \"\"))","v":{"$error":"#VALUE!"}}]
["是否帶租約交屋",null,"否",{"$f":"IF(AA5, \"【按月分算模式】\", \"【按日分算模式】\") & \" 交屋日歸屬：\" & IF(C4=\"是\", \"買方\", \"賣方\")","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C4=\"是\", 1, 0)","v":0},{"$f":"IFERROR(DATE(YEAR(AA2)-IF(MONTH(AA2)<7,1,0),7,1), \"\")","v":""}]
["（一）稅額計算模式",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AA2=\"\",\"\",AND(DAY(EOMONTH(AA2,0))=DAY(AA2), C4=\"否\"))","v":""},{"$f":"IFERROR(DATE(YEAR(AA2)-IF(MONTH(AA2)<7,1,0)+1,6,30), \"\")","v":""}]
["模式一：多筆地價詳算","地號/說明","申報地價","面積(m²)","權利範圍","土地類型","地價總額",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AA5, 12, IFERROR(AB5-AB4+1, \"\"))","v":{"$error":"#VALUE!"}}]
["土地 1","甲地",null,null,"","一般用地 (10‰)",{"$f":"IFERROR(C7*D7*AA7, \"\")","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(ISNUMBER(FIND(\"/\",E7)), LEFT(E7, FIND(\"/\", E7)-1) / MID(E7, FIND(\"/\", E7)+1, LEN(E7)), IF(ISNUMBER(FIND(\"%\",E7)), VALUE(SUBSTITUTE(E7,\"%\",\"\"))/100, IF(ISNUMBER(E7), E7/100, 1))), 1)","v":1},{"$f":"IFERROR(EOMONTH(DATE(YEAR(AB5),2,1),0), \"\")","v":""}]
["土地 2","乙地",null,null,"","自用住宅 (2‰)",{"$f":"IFERROR(C8*D8*AA8, \"\")","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(ISNUMBER(FIND(\"/\",E8)), LEFT(E8, FIND(\"/\", E8)-1) / MID(E8, FIND(\"/\", E8)+1, LEN(E8)), IF(ISNUMBER(FIND(\"%\",E8)), VALUE(SUBSTITUTE(E8,\"%\",\"\"))/100, IF(ISNUMBER(E8), E8/100, 1))), 1)","v":1},{"$f":"IFERROR(IF(AA1>DATE(YEAR(AA2),8,31), \"賣方\", \"買方\"), \"\")","v":""}]
["土地 3","丙地",null,null,"","自用住宅 (2‰)",{"$f":"IFERROR(C9*D9*AA9, \"\")","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(ISNUMBER(FIND(\"/\",E9)), LEFT(E9, FIND(\"/\", E9)-1) / MID(E9, FIND(\"/\", E9)+1, LEN(E9)), IF(ISNUMBER(FIND(\"%\",E9)), VALUE(SUBSTITUTE(E9,\"%\",\"\"))/100, IF(ISNUMBER(E9), E9/100, 1))), 1)","v":1},{"$f":"IFERROR(IF(AA1>AB7, \"賣方\", \"買方\"), \"\")","v":"買方"}]
["累進起點地價 (元)",null,null,"請輸入該縣市的累進起點地價。若留空或填 0，則一般用地將全部以基本稅率(10‰)計算。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(AA5, MONTH(AA2), AA2-DATE(YEAR(AA2),1,1)+1-AA4),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(SUMPRODUCT((F7:F9=\"自用住宅 (2‰)\")*G7:G9*0.002),0)","v":0},{"$f":"IFERROR(IF(AA5, 12-MONTH(AA2), DATE(YEAR(AA2),12,31)-AA2+AA4),\"\")","v":""}]
["房屋現值 (元)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMPRODUCT((F7:F9<>\"自用住宅 (2‰)\")*G7:G9)","v":0},{"$f":"IFERROR(IF(AA5, IF(MONTH(AA2)>=7, MONTH(AA2)-6, MONTH(AA2)+6), AA2-AB4+1-AA4),\"\")","v":""}]
["房屋使用情境",null,"非自住-其他住家用-7戶以上 (4.8%)",{"$f":"IFERROR(VLOOKUP(C13, 稅率表!$A$2:$B$15, 2, FALSE()), \"\")","v":4.8000000000000001E-2},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C10=\"\",0,C10)","v":0},{"$f":"IFERROR(IF(AA5, 12 - IF(MONTH(AA2)>=7, MONTH(AA2)-6, MONTH(AA2)+6), AB5-AA2+AA4),\"\")","v":""}]
["模式二：快速稅額輸入 (若此區有值，將優先採用)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(IF(AA13=0, AA12*0.01, IF(AA12<=AA13, AA12*0.01, IF(AA12<=AA13*5, AA12*0.015-AA13*0.005, IF(AA12<=AA13*10, AA12*0.025-AA13*0.065, IF(AA12<=AA13*15, AA12*0.035-AA13*0.175, IF(AA12<=AA13*20, AA12*0.045-AA13*0.335, AA12*0.055-AA13*0.545)))))),0)","v":0}]
["年度應納地價稅",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AA11+AA14","v":0}]
["年度應納房屋稅",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(ISNUMBER(FIND(\"-\",C12)), VALUE(LEFT(C12, FIND(\"-\",C12)-1)), C12), C12)","v":0}]
["（二）核心稅費計算",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(ISNUMBER(FIND(\"-\",C12)), VALUE(MID(C12, FIND(\"-\",C12)+1, LEN(C12))), 0), 0)","v":0}]
["項目","賣方持有期間","買方持有期間","年度總稅額","找補金額",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(C12), C12, AA16-AA17)","v":0}]
["地價稅",{"$f":"IF(AB10<>\"\", AB10 & IF(AA5, \" 月\", \" 天\"), \"\")","v":""},{"$f":"IF(AB11<>\"\", AB11 & IF(AA5, \" 月\", \" 天\"), \"\")","v":""},{"$f":"AB1","v":0},{"$f":"IFERROR(IF(AB8=\"賣方\", ROUND(D19*AB11/AB3,0), ROUND(D19*AB10/AB3,0)),0)","v":0},null,null,{"$f":"IF(E19=0, \"無需找補\", \"納稅人為【\" & AB8 & \"】，\" & IF(AB8=\"賣方\", \"由【買方】補貼賣方\", \"由【賣方】補貼買方\") & \"。\" & CHAR(10) & \"【找補計算】\" & CHAR(10) & \"  \" & TEXT(D19, \"#,##0\") & \" * (\" & IF(AB8=\"賣方\", AB11, AB10) & \" / \" & AB3 & \") = \" & TEXT(E19, \"#,##0\") & CHAR(10) & \"【款項性質】\" & CHAR(10) & \"  \" & \"此為民國 \" & YEAR(AA2)-1911 & \" 年度地價稅找補，屬【\" & IF(AA2>DATE(YEAR(AA2),8,31), \"未到期數\", \"已到期數\") & \"】款項。\" & CHAR(10) & \"---\" & CHAR(10) & \"【稅務規則】\" & CHAR(10) & \"● 課稅年度： 民國 \" & YEAR(AA2)-1911 & \" 年 (1/1 ~ 12/31)\" & CHAR(10) & \"● 開徵期間： 民國 \" & YEAR(AA2)-1911 & \" 年 11 月 1 日 至 11 月 30 日\" & CHAR(10) & \"● 納稅基準日： 民國 \" & YEAR(AA2)-1911 & \" 年 8 月 31 日\" & CHAR(10) & \"● 本案納稅人： 【\" & AB8 & \"】 (以基準日之地政登記所有權人為準)\")","v":"無需找補"}]
["房屋稅",{"$f":"IF(AB12<>\"\", AB12 & IF(AA5, \" 月\", \" 天\"), \"\")","v":""},{"$f":"IF(AB13<>\"\", AB13 & IF(AA5, \" 月\", \" 天\"), \"\")","v":""},{"$f":"AB2","v":0},{"$f":"IFERROR(IF(AB9=\"賣方\", ROUND(D20*AB13/AB6,0), ROUND(D20*AB12/AB6,0)),0)","v":0},null,null,{"$f":"IF(E20=0, \"無需找補\", \"納稅人為【\" & AB9 & \"】，\" & IF(AB9=\"賣方\", \"由【買方】補貼賣方\", \"由【賣方】補貼買方\") & \"。\" & CHAR(10) & IF(C16=\"\", \"【年稅額計算】\" & CHAR(10) & \"  \" & IF(AA17>0, \"(\" & TEXT(AA16,\"#,##0\") & \"-\" & TEXT(AA17,\"#,##0\") & \")\", TEXT(AA18,\"#,##0\")) & \" * \" & TEXT(D13,\"0.0%\") & \" = \" & TEXT(D20, \"#,##0\") & CHAR(10), \"\") & \"【找補計算】\" & CHAR(10) & \"  \" & TEXT(D20, \"#,##0\") & \" * (\" & IF(AB9=\"賣方\", AB13, AB12) & \" / \" & AB6 & \") = \" & TEXT(E20, \"#,##0\") & CHAR(10) & \"【款項性質】\" & CHAR(10) & \"  \" & \"此為民國 \" & YEAR(AB5)-1911 & \" 年度房屋稅找補，屬【\" & IF(AA2>AB7, \"未到期數\", \"已到期數\") & \"】款項。\" & CHAR(10) & \"---\" & CHAR(10) & \"【稅務規則】\" & CHAR(10) & \"● 課稅期間： 民國 \" & YEAR(AB4)-1911 & \"/7/1 至 \" & YEAR(AB5)-1911 & \"/6/30\" & CHAR(10) & \"● 開徵期間： 民國 \" & YEAR(AB5)-1911 & \" 年 5 月 1 日 至 5 月 31 日\" & CHAR(10) & \"● 納稅基準日： \" & TEXT(AB7, \"民國 e 年 m 月 d 日\") & CHAR(10) & \"● 本案納稅人： 【\" & AB9 & \"】 (以基準日之房屋所有權人為準)\")","v":"無需找補"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(LEN(F22)=7, DATE(VALUE(LEFT(F22,3))+1911, VALUE(MID(F22,4,2)), VALUE(RIGHT(F22,2))), IF(LEN(F22)=6, DATE(VALUE(LEFT(F22,2))+1911, VALUE(MID(F22,3,2)), VALUE(RIGHT(F22,2))), \"\")), \"\")","v":""}]
["（三）其他費用分算 (輸入區)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(LEN(F23)=7, DATE(VALUE(LEFT(F23,3))+1911, VALUE(MID(F23,4,2)), VALUE(RIGHT(F23,2))), IF(LEN(F23)=6, DATE(VALUE(LEFT(F23,2))+1911, VALUE(MID(F23,3,2)), VALUE(RIGHT(F23,2))), \"\")), \"\")","v":""},{"$f":"IFERROR(IF(AND(B22>0, AA20>=AA2), IF((YEAR(AA20)=YEAR(AA2))*(MONTH(AA20)=MONTH(AA2)), ROUND(B22*(AA20-AA2+AA4)/DAY(EOMONTH(AA2,0)),0), ROUND((B22*(DAY(EOMONTH(AA2,0))-DAY(AA2)+AA4)/DAY(EOMONTH(AA2,0))) + (B22*MAX(0,(YEAR(AA20)-YEAR(AA2))*12+MONTH(AA20)-MONTH(AA2)-1)) + (B22*DAY(AA20)/DAY(EOMONTH(AA20,0))),0)), 0), 0)","v":0}]
["管理費(月)",null,null,"管理費已預繳至",null,"",{"$f":"IF(AA20<>\"\", TEXT(AA20, \"民國 e 年 m 月 d 日\"), \"格式: YYYMMDD\")","v":"格式: YYYMMDD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(LEN(B25)=7, DATE(VALUE(LEFT(B25,3))+1911, VALUE(MID(B25,4,2)), VALUE(RIGHT(B25,2))), IF(LEN(B25)=6, DATE(VALUE(LEFT(B25,2))+1911, VALUE(MID(B25,3,2)), VALUE(RIGHT(B25,2))), \"\")), \"\")","v":""},{"$f":"IFERROR(IF(AND(B23>0, AA21>=AA2), IF((YEAR(AA21)=YEAR(AA2))*(MONTH(AA21)=MONTH(AA2)), ROUND(B23*(AA21-AA2+AA4)/DAY(EOMONTH(AA2,0)),0), ROUND((B23*(DAY(EOMONTH(AA2,0))-DAY(AA2)+AA4)/DAY(EOMONTH(AA2,0))) + (B23*MAX(0,(YEAR(AA21)-YEAR(AA2))*12+MONTH(AA21)-MONTH(AA2)-1)) + (B23*DAY(AA21)/DAY(EOMONTH(AA21,0))),0)), 0), 0)","v":0}]
["車位費(月)",null,null,"車位費已預繳至",null,"",{"$f":"IF(AA21<>\"\", TEXT(AA21, \"民國 e 年 m 月 d 日\"), \"格式: YYYMMDD\")","v":"格式: YYYMMDD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(LEN(B26)=7, DATE(VALUE(LEFT(B26,3))+1911, VALUE(MID(B26,4,2)), VALUE(RIGHT(B26,2))), IF(LEN(B26)=6, DATE(VALUE(LEFT(B26,2))+1911, VALUE(MID(B26,3,2)), VALUE(RIGHT(B26,2))), \"\")), \"\")","v":""}]
["租金(月)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(LEN(B27)=7, DATE(VALUE(LEFT(B27,3))+1911, VALUE(MID(B27,4,2)), VALUE(RIGHT(B27,2))), IF(LEN(B27)=6, DATE(VALUE(LEFT(B27,2))+1911, VALUE(MID(B27,3,2)), VALUE(RIGHT(B27,2))), \"\")), \"\")","v":""},{"$f":"IFERROR(IF(AND(B22>0, AA20<AA2), ROUND((B22*(DAY(EOMONTH(AA20,0))-DAY(AA20))/DAY(EOMONTH(AA20,0))) + (B22*MAX(0,(YEAR(AA2)-YEAR(AA20))*12+MONTH(AA2)-MONTH(AA20)-1)) + (B22*DAY(AA2)/DAY(EOMONTH(AA2,0))),0), 0), 0)","v":0}]
["租金收款日","",{"$f":"IF(AA22<>\"\", TEXT(AA22, \"民國 e 年 m 月 d 日\"), \"格式: YYYMMDD\")","v":"格式: YYYMMDD"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(AND(B23>0, AA21<AA2), ROUND((B23*(DAY(EOMONTH(AA21,0))-DAY(AA21))/DAY(EOMONTH(AA21,0))) + (B23*MAX(0,(YEAR(AA2)-YEAR(AA21))*12+MONTH(AA2)-MONTH(AA21)-1)) + (B23*DAY(AA2)/DAY(EOMONTH(AA2,0))),0), 0), 0)","v":0}]
["租金期間(起)","",{"$f":"IF(AA23<>\"\", TEXT(AA23, \"民國 e 年 m 月 d 日\"), \"格式: YYYMMDD\")","v":"格式: YYYMMDD"}]
["租金期間(迄)","",{"$f":"IF(AA24<>\"\", TEXT(AA24, \"民國 e 年 m 月 d 日\"), \"格式: YYYMMDD\")","v":"格式: YYYMMDD"}]
["水費溢繳"]
["電費溢繳"]
["瓦斯費溢繳",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(AND(C4=\"是\", B24>0, AA24>=AA2, AA23<=AA2, AA22>=AA2), ROUND(B24 * (AA2-AA23+1) / (AA24-AA23+1), 0), 0), 0)","v":0}]
["押金/保證金",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(AND(C4=\"是\", B24>0, AA24>=AA2, AA23<=AA2, AA22<AA2), ROUND(B24 * (AA24-AA2) / (AA24-AA23+1), 0), 0), 0)","v":0}]
[]
["（四）最終結算"]
["項目",null,null,"買方應付給賣方","賣方應付給買方","說明"]
["地價稅找補",null,null,{"$f":"IF(AB8=\"賣方\", E19, 0)","v":0},{"$f":"IF(AB8=\"買方\", E19, 0)","v":0},{"$f":"IF(OR(D35>0,E35>0), \"找補 \" & IF(D35>0, \"買方持有 \" & AB11, \"賣方持有 \" & AB10) & IF(AA5,\" 個月\", \" 天\") & \"稅額。\" & CHAR(10) & \"【計算】\" & TEXT(D19,\"#,##0\") & \" * (\" & IF(D35>0, AB11, AB10) & \" / \" & AB3 & \") = \" & TEXT(E19,\"#,##0\"), \"無需找補\")","v":"無需找補"}]
["房屋稅找補",null,null,{"$f":"IF(AB9=\"賣方\", E20, 0)","v":0},{"$f":"IF(AB9=\"買方\", E20, 0)","v":0},{"$f":"IF(OR(D36>0,E36>0), \"找補 \" & IF(D36>0, \"買方持有 \" & AB13, \"賣方持有 \" & AB12) & IF(AA5,\" 個月\", \" 天\") & \"稅額。\" & CHAR(10) & \"【計算】\" & TEXT(D20,\"#,##0\") & \" * (\" & IF(D36>0, AB13, AB12) & \" / \" & AB6 & \") = \" & TEXT(E20,\"#,##0\"), \"無需找補\")","v":"無需找補"}]
["管理費找補",null,null,{"$f":"AB21","v":0},{"$f":"AB24","v":0},{"$f":"IF(D37>0, \"買方補貼賣方預繳 ( \" & TEXT(AA20-AA2+AA4, \"#,##0\") & \" 天)。\" & CHAR(10) & \"【計算】\" & TEXT(B22, \"#,##0\") & \" * (\" & (AA20-AA2+AA4) & \" / \" & DAY(EOMONTH(AA2,0)) & \") = \" & TEXT(D37, \"#,##0\"), IF(E37>0, \"賣方補足費用 (\" & TEXT(AA2-AA20, \"#,##0\") & \" 天)。\" & CHAR(10) & \"【計算】\" & TEXT(B22, \"#,##0\") & \" * (\" & (AA2-AA20) & \" / \" & DAY(EOMONTH(AA20,0)) & \") = \" & TEXT(E37, \"#,##0\"), \"無需找補\"))","v":"無需找補"}]
["車位費找補",null,null,{"$f":"AB22","v":0},{"$f":"AB25","v":0},{"$f":"IF(D38>0, \"買方補貼賣方預繳 ( \" & TEXT(AA21-AA2+AA4, \"#,##0\") & \" 天)。\" & CHAR(10) & \"【計算】\" & TEXT(B23, \"#,##0\") & \" * (\" & (AA21-AA2+AA4) & \" / \" & DAY(EOMONTH(AA2,0)) & \") = \" & TEXT(D38, \"#,##0\"), IF(E38>0, \"賣方補足費用 (\" & TEXT(AA2-AA21, \"#,##0\") & \" 天)。\" & CHAR(10) & \"【計算】\" & TEXT(B23, \"#,##0\") & \" * (\" & (AA2-AA21) & \" / \" & DAY(EOMONTH(AA21,0)) & \") = \" & TEXT(E38, \"#,##0\"), \"無需找補\"))","v":"無需找補"}]
["租金找補",null,null,{"$f":"AB30","v":0},{"$f":"AB31","v":0},{"$f":"IF(D39>0, \"買方返還賣方 \" & (AA2-AA23+1) & \" 天租金。\" & CHAR(10) & \"【計算】\" & TEXT(B24,\"#,##0\") & \" * (\" & (AA2-AA23+1) & \" / \" & (AA24-AA23+1) & \") = \" & TEXT(D39,\"#,##0\"), IF(E39>0, \"賣方返還買方 \" & (AA24-AA2) & \" 天租金。\" & CHAR(10) & \"【計算】\" & TEXT(B24,\"#,##0\") & \" * (\" & (AA24-AA2) & \" / \" & (AA24-AA23+1) & \") = \" & TEXT(E39,\"#,##0\"), \"無需找補\"))","v":"無需找補"}]
["水電瓦斯溢繳",null,null,{"$f":"SUM(B28:B30)","v":0},{"$f":"0","v":0},"買方補貼賣方已溢繳之費用"]
["押金/保證金轉交",null,null,{"$f":"0","v":0},{"$f":"B31","v":0},"賣方將原持有之押金轉交給新屋主(買方)"]
["款項小計",null,null,{"$f":"SUM(D35:D41)","v":0},{"$f":"SUM(E35:E41)","v":0}]
["最終結算結果",null,{"$f":"IF(D42>E42, \"【買方】應支付給【賣方】 NT$ \" & TEXT(D42-E42, \"#,##0\"), IF(E42>D42, \"【賣方】應支付給【買方】 NT$ \" & TEXT(E42-D42, \"#,##0\"), \"雙方無需找補\"))","v":"雙方無需找補"}]
[]
[null,null,null,null,"分算表上算的是錢，但真正耗損的，是那些算不進去的溝通成本與精神磨損。\n"]
["© 2025 陳定康. All rights reserved.任意轉載將觸發 Error 403: Forbidden (禁止存取)。"]

{"sheet":"稅率表","index":1,"n_rows":14,"n_cols":2,"rows_kept":14,"cut":false,"hidden":false,"merged":[]}
["房屋使用情境選項","對應稅率"]
["自住用-全國單一自住(現值一定金額下) (1.0%)",0.01]
["自住用-全國3戶內 (1.2%)",1.2E-2]
["公益出租人/社會住宅 (1.2%)",1.2E-2]
["非自住-出租(達租金標準)/繼承共有-4戶內 (1.5%)",1.4999999999999999E-2]
["非自住-出租(達租金標準)/繼承共有-5~6戶 (2.0%)",0.02]
["非自住-出租(達租金標準)/繼承共有-7戶以上 (2.4%)",2.4E-2]
["非自住-其他住家用-2戶內 (3.2%)",3.2000000000000001E-2]
["非自住-其他住家用-3~4戶 (3.8%)",3.7999999999999999E-2]
["非自住-其他住家用-5~6戶 (4.2%)",4.2000000000000003E-2]
["非自住-其他住家用-7戶以上 (4.8%)",4.8000000000000001E-2]
["營業用 (3.0%)",0.03]
["私人醫院/診所/事務所用 (3.0%)",0.03]
["非住家非營業用(人民團體等) (2.0%)",0.02]