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[null,"房地拆價試算"]
[]
[]
[null,"1. 土地公告現值 (L)"]
[null,"2. 建物公告現值 (B)"]
[null,"3. 成交總價 (T)"]
[null,"4. 車位價格 (若無則免填)"]
[]
[null,{"$f":"\"計算基準 (總價扣除車位)： \"&TEXT(C6,\"#,##0\")&\" - \"&TEXT(C7,\"#,##0\")&\" = \"&TEXT(C6-C7,\"#,##0\")","v":"計算基準 (總價扣除車位)： 0 - 0 = 0"}]
[null,"拆分項目","一般個人 (未稅)","法人/公司 (含稅)"]
[null,"土地拆價",{"$f":"IF(C6=0,0, (C6-C7) * (C4/(C4+C5)))","v":0},{"$f":"IF(C6=0,0, (C6-C7) * (C4/(C4+C5*1.05)))","v":0}]
[null,"建物拆價",{"$f":"IF(C6=0,0, (C6-C7) * (C5/(C4+C5)))","v":0},{"$f":"IF(C6=0,0, (C6-C7) * ((C5*1.05)/(C4+C5*1.05)))","v":0}]
[]
[null,"房地拆分小計 (A)",{"$f":"C11+C12","v":0},{"$f":"D11+D12","v":0}]
[null,"(+) 加計車位價格 (B)",{"$f":"$C$7","v":0},{"$f":"$C$7","v":0}]
[null,"(=) 驗算總價 (A+B)",{"$f":"C14+C15","v":0},{"$f":"D14+D15","v":0},{"$f":"IF(ROUND(C16,0)=ROUND(C6,0),\"OK\",\"差異\")","v":"OK"}]
[]
[null,"【使用提示與計算邏輯說明】\n1. 拆算核心邏輯：\n   先將 [成交總價] 扣除 [車位價格] 得到房地淨額，再依下列比例拆分。\n\n2. 兩種情境的比例計算方式：\n   ● 一般個人 (未稅)：不考慮營業稅，直接依公告現值比例拆分。\n     → 土地比例公式：土地現值 ÷ (土地現值 + 建物現值)\n     → 建物比例公式：建物現值 ÷ (土地現值 + 建物現值)\n\n   ● 法人/公司 (含稅)：因法人出售建物需開立含 5% 營業稅發票，故建物價值需加權。\n     → 土地比例公式：土地現值 ÷ (土地現值 + 建物現值 × 1.05)\n     → 建物比例公式：(建物現值 × 1.05) ÷ (土地現值 + 建物現值 × 1.05)\n     (註：此法會使建物的拆價金額略高，以反映含稅價值)\n\n3. 驗算確認：本表最下方已將拆分後的房地與車位加回，總額應等於成交總價。"]