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["地價稅計算機",null,null,null,null,null,null,null,null,null,"【稅率設定參數】"]
[null,null,null,null,null,null,null,null,null,null,"累進起點地價 (P)",42165000,null,"台北市標準"]
["【土地地號資料輸入明細】"]
["地號／說明","申報地價","面積 (m²)","權利範圍 (幾分之幾)","土地類型 (下拉選單)","課稅地價 (自動)","備註",null,null,null,"累進 第1級",10,{"$f":"L2*0","v":0},"≤ P"]
[null,null,null,null,"一般土地（累進）",{"$f":"IF(AND(B5<>\"\", C5<>\"\", H5<>0), ROUND(B5*C5*H5, 0), 0)","v":0},null,{"$f":"IF(D5=\"\", 0, IFERROR(IF(ISNUMBER(FIND(\"/\", D5)), LEFT(D5, FIND(\"/\", D5)-1) / MID(D5, FIND(\"/\", D5)+1, 10), VALUE(SUBSTITUTE(D5, \"%\", \"\"))/IF(ISNUMBER(FIND(\"%\", D5)), 100, 1)), 0))","v":0},null,null,"累進 第2級",15,{"$f":"L2*0.005","v":210825},"≤ 6P"]
[null,null,null,null,"一般土地（累進）",0,null,0,null,null,"累進 第3級",25,{"$f":"L2*0.065","v":2740725},"≤ 11P"]
[null,null,null,null,"一般土地（累進）",0,null,0,null,null,"累進 第4級",35,{"$f":"L2*0.175","v":7378874.9999999991},"≤ 16P"]
[null,null,null,null,"一般土地（累進）",0,null,0,null,null,"累進 第5級",45,{"$f":"L2*0.335","v":14125275},"≤ 21P"]
[null,null,null,null,"一般土地（累進）",0,null,0,null,null,"累進 第6級",55,{"$f":"L2*0.545","v":22979925},"> 21P"]
[null,null,null,null,"一般土地（累進）",0,null,0]
[null,null,null,null,"一般土地（累進）",0,null,0,null,null,"自用住宅用地",2,"固定優惠稅率"]
[null,null,null,null,"一般土地（累進）",0,null,0,null,null,"公共設施保留地",6,"固定優惠稅率"]
[null,null,null,null,"一般土地（累進）",0,null,0,null,null,"工業/特殊用地",10,"固定優惠稅率"]
[null,null,null,null,"一般土地（累進）",0,null,0]
[null,null,null,null,"一般土地（累進）",0,null,0,null,null,"【階層式：一般土地加總算式檢核】"]
[null,null,null,null,"一般土地（累進）",0,null,0,null,null,"第一層：地號明細","課稅地價","累進計算狀態"]
[null,null,null,null,"一般土地（累進）",0,null,0,null,null,{"$f":"IF(E5=\"一般土地（累進）\", IF(A5=\"\", \"地號\"&ROW()-16, A5), \"\")","v":"地號1"},{"$f":"IF(E5=\"一般土地（累進）\", F5, 0)","v":0},{"$f":"IF(L17>0, \"+ 已加入累進加總\", \"\")","v":""}]
[null,null,null,null,"一般土地（累進）",0,null,0,null,null,"地號2",0,""]
[null,null,null,null,"一般土地（累進）",0,null,0,null,null,"地號3",0,""]
[null,null,null,null,null,null,null,null,null,null,"地號4",0,""]
["【應納稅額統計彙整】",null,null,null,null,null,null,null,null,null,"地號5",0,""]
[null,null,null,null,null,null,null,null,null,null,"地號6",0,""]
["自用住宅用地",{"$f":"SUMIFS(F5:F19, E5:E19, \"自用住宅用地\")","v":0},{"$f":"L11","v":2},{"$f":"ROUND(B23*C23/1000, 0)","v":0},"依固定稅率計徵",null,null,null,null,null,"地號7",0,""]
["公共設施保留地",{"$f":"SUMIFS(F5:F19, E5:E19, \"公共設施保留地\")","v":0},{"$f":"L12","v":6},{"$f":"ROUND(B24*C24/1000, 0)","v":0},"依固定稅率計徵",null,null,null,null,null,"地號8",0,""]
["工業/特殊用地",{"$f":"SUMIFS(F5:F19, E5:E19, \"工業/特殊用地\")","v":0},{"$f":"L13","v":10},{"$f":"ROUND(B25*C25/1000, 0)","v":0},"依固定稅率計徵",null,null,null,null,null,"地號9",0,""]
["一般土地（累進）",{"$f":"SUMIFS(F5:F19, E5:E19, \"一般土地（累進）\")","v":0},{"$f":"IF(B26<=0,\"—\",IF(B26<=L2,\"第1級\",IF(B26<=L2*6,\"第2級\",IF(B26<=L2*11,\"第3級\",IF(B26<=L2*16,\"第4級\",IF(B26<=L2*21,\"第5級\",\"第6級\"))))))","v":"—"},{"$f":"IF(B26<=0,0,ROUND(IF(B26<=L2,B26*L4/1000-M4,IF(B26<=L2*6,B26*L5/1000-M5,IF(B26<=L2*11,B26*L6/1000-M6,IF(B26<=L2*16,B26*L7/1000-M7,IF(B26<=L2*21,B26*L8/1000-M8,B26*L9/1000-M9))))),0))","v":0},"詳情見右側檢核區算式",null,null,null,null,null,"地號10",0,""]
["年度應納稅額合計總額",null,null,{"$f":"SUM(D23:D26)","v":0},null,null,null,null,null,null,"地號11",0,""]
[null,null,null,null,null,null,null,null,null,null,"地號12",0,""]
[null,null,null,null,null,null,null,null,null,null,"地號13",0,""]
[null,null,null,null,null,null,null,null,null,null,"地號14",0,""]
[null,null,null,null,null,null,null,null,null,null,"地號15",0,""]
[null,null,null,null,null,null,null,null,null,null,"第二層：一般土地小計",{"$f":"SUM(L17:L31)","v":0},"← 此金額即為下方統計表總額"]
["© 2026 陳定康.",null,null,null,null,null,null,null,null,null,"第三層：稅額拆解公式",{"$f":"IF(L32<=0, \"尚未輸入一般土地資料\", \"( \" & TEXT(L32,\"#,##0\") & \" × \" & IF(L32<=L2, L4, IF(L32<=L2*6, L5, IF(L32<=L2*11, L6, IF(L32<=L2*16, L7, IF(L32<=L2*21, L8, L9))))) & \"‰ ) － \" & TEXT(IF(L32<=L2, M4, IF(L32<=L2*6, M5, IF(L32<=L2*11, M6, IF(L32<=L2*16, M7, IF(L32<=L2*21, M8, M9))))), \"#,##0\") & \" = \" & TEXT(D26, \"#,##0\") & \" 元\")","v":"尚未輸入一般土地資料"}]