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["地價稅新舊對照計算機",null,null,null,null,null,null,null,null,null,null,"【稅率參數與查表區】"]
[null,null,null,null,null,null,null,null,null,null,null,"累進起點地價（P）",42165000]
["【土地明細輸入 - 支援 20 筆】"]
["地號／說明","前次地價","本次地價","面積","權利範圍","土地類型","前次課稅值","本次課稅值","備註",null,null,"第 1 級門檻",10,{"$f":"$M$2*0","v":0},null,{"$f":"$M$2*0","v":0}]
[null,null,null,null,null,"一般土地累進",{"$f":"ROUND(B5*D5*J5, 0)","v":0},{"$f":"ROUND(C5*D5*J5, 0)","v":0},null,{"$f":"IF(E5=\"\", 0, IFERROR(IF(ISNUMBER(FIND(\"/\",E5)), LEFT(E5,FIND(\"/\",E5)-1)/MID(E5,FIND(\"/\",E5)+1,10), VALUE(SUBSTITUTE(E5,\"%\",\"\"))/IF(ISNUMBER(FIND(\"%\",E5)),100,1)), 0))","v":0},null,"第 2 級門檻",15,{"$f":"$M$2*0.005","v":210825},null,{"$f":"$M$2*1","v":42165000}]
[null,null,null,null,null,"一般土地累進",0,0,null,0,null,"第 3 級門檻",25,{"$f":"$M$2*0.065","v":2740725},null,{"$f":"$M$2*6","v":252990000}]
[null,null,null,null,null,"一般土地累進",0,0,null,0,null,"第 4 級門檻",35,{"$f":"$M$2*0.175","v":7378874.9999999991},null,{"$f":"$M$2*11","v":463815000}]
[null,null,null,null,null,"一般土地累進",0,0,null,0,null,"第 5 級門檻",45,{"$f":"$M$2*0.335","v":14125275},null,{"$f":"$M$2*16","v":674640000}]
[null,null,null,null,null,"一般土地累進",0,0,null,0,null,"第 6 級門檻",55,{"$f":"$M$2*0.545","v":22979925},null,{"$f":"$M$2*21","v":885465000}]
[null,null,null,null,null,"一般土地累進",0,0,null,0]
[null,null,null,null,null,"一般土地累進",0,0,null,0,null,"自用住宅用地",2]
[null,null,null,null,null,"一般土地累進",0,0,null,0,null,"公共設施保留地",6]
[null,null,null,null,null,"一般土地累進",0,0,null,0,null,"工業特殊用地",10]
[null,null,null,null,null,"一般土地累進",0,0,null,0]
[null,null,null,null,null,"一般土地累進",0,0,null,0]
[null,null,null,null,null,"一般土地累進",0,0,null,0]
[null,null,null,null,null,"一般土地累進",0,0,null,0]
[null,null,null,null,null,"一般土地累進",0,0,null,0]
[null,null,null,null,null,"一般土地累進",0,0,null,0]
[null,null,null,null,null,"一般土地累進",0,0,null,0]
[null,null,null,null,null,"一般土地累進",0,0,null,0]
[null,null,null,null,null,"一般土地累進",0,0,null,0]
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[]
[]
[]
["【新舊地價稅額對照表】"]
["土地類型","前次總地價","本次總地價","稅率/級別","前次稅額","本次稅額","差額","增減幅"]
["自用住宅用地",{"$f":"SUMIFS(G$5:G$24, F$5:F$24, A30)","v":0},{"$f":"SUMIFS(H$5:H$24, F$5:F$24, A30)","v":0},{"$f":"M11","v":2},{"$f":"ROUND(B30*D30/1000, 0)","v":0},{"$f":"ROUND(C30*D30/1000, 0)","v":0},{"$f":"F30-E30","v":0},{"$f":"IFERROR(G30/E30, 0)","v":0}]
["公共設施保留地",{"$f":"SUMIFS(G$5:G$24, F$5:F$24, A31)","v":0},{"$f":"SUMIFS(H$5:H$24, F$5:F$24, A31)","v":0},{"$f":"M12","v":6},{"$f":"ROUND(B31*D31/1000, 0)","v":0},{"$f":"ROUND(C31*D31/1000, 0)","v":0},{"$f":"F31-E31","v":0},{"$f":"IFERROR(G31/E31, 0)","v":0},null,null,null,"© 2026 陳定康."]
["工業特殊用地",{"$f":"SUMIFS(G$5:G$24, F$5:F$24, A32)","v":0},{"$f":"SUMIFS(H$5:H$24, F$5:F$24, A32)","v":0},{"$f":"M13","v":10},{"$f":"ROUND(B32*D32/1000, 0)","v":0},{"$f":"ROUND(C32*D32/1000, 0)","v":0},{"$f":"F32-E32","v":0},{"$f":"IFERROR(G32/E32, 0)","v":0}]
["一般土地累進",{"$f":"SUMIFS(G$5:G$24, F$5:F$24, A33)","v":0},{"$f":"SUMIFS(H$5:H$24, F$5:F$24, A33)","v":0},"累進計算",{"$f":"IF(B33<=0, 0, ROUND((B33*LOOKUP(B33, $P$4:$P$9, $M$4:$M$9)/1000) - LOOKUP(B33, $P$4:$P$9, $N$4:$N$9), 0))","v":0},{"$f":"IF(C33<=0, 0, ROUND((C33*LOOKUP(C33, $P$4:$P$9, $M$4:$M$9)/1000) - LOOKUP(C33, $P$4:$P$9, $N$4:$N$9), 0))","v":0},{"$f":"F33-E33","v":0},{"$f":"IFERROR(G33/E33, 0)","v":0}]
[]
["年度總計地價稅額比較",null,null,null,{"$f":"SUM(E30:E33)","v":0},{"$f":"SUM(F30:F33)","v":0},{"$f":"F35-E35","v":0}]