2025-08-26 營利事業出售多筆適用房地合一稅之房地，於計算交易所得時，應正確歸屬成本費用 財政部臺北國稅局表示，營利事業出售多筆適用房地合一稅之房地，於計算交易所得時，應正確歸屬相關成本費用。

2025-08-22 財政部北區國稅局表示，納稅義務人出售繼承取得被繼承人生前參與土地重劃後所取得應分配之土地，被繼承人土地取得日為原參與重劃土地之日，繼承人嗣後出售該重劃土地，應按被繼承人係於104年12月31日以前取得

2025-08-20 營業人受託代收轉付款項，於收取轉付之間無差額，且取得憑證買受人載明為委託人者，免開立統一發票，並免列入銷售額

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