[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"site-config-changhua":3,"site-article-changhua-a_mt4rfoad_dgu7nhky":13,"site-articles-changhua-news-8":32,"site-articles-changhua-news-12":253},{"success":4,"data":5},true,{"county":6,"name":7,"siteName":7,"countyLabel":8,"adsEnabled":4,"adsPlan":9,"adSlotEnabled":10,"ads":11,"gaId":12},"changhua","地新聞","彰化縣","basic",{"home_banner":4,"list_inline":4,"article_inline":4,"article_footer":4,"article_text_footer":4,"sidebar":4},{},null,{"success":4,"data":14},{"id":15,"title":16,"status":17,"community":6,"category":18,"publishedAt":19,"createdAt":20,"updatedAt":21,"newsMeta":22,"images":12,"content":27,"tags":28,"meta":30},"a_mt4rfoad_dgu7nhky","彰化自用住宅地價稅申請　9月22日前送件才適用當年優惠","published","生活","2026-08-22T22:53:15.484Z","2026-08-22T19:17:24.671Z","2026-08-22T19:38:40.756Z",{"type":23,"zone":24,"slider":25,"summary":26},"news","",false,"彰化縣地方稅務局提醒，兄弟姊妹屬旁系親屬，在房屋設籍不符合自用住宅用地要件。符合資格者應在9月22日前申請。","\u003Cp>彰化縣自用住宅用地申請有期限。符合條件的民眾，要在2026年9月22日前送件。\u003C\u002Fp>\u003Cp>彰化縣地方稅務局18日提醒，土地未出租、未營業，並不代表一定能用自用住宅稅率。地上房屋若由兄弟姊妹設立戶籍，因兄弟姊妹是旁系親屬，土地不能按自用住宅用地稅率課徵地價稅。\u003C\u002Fp>\u003Ch2>兄弟姊妹設籍不符合自用住宅用地\u003C\u002Fh2>\u003Cp>稅務局說明，自用住宅用地有土地、房屋與戶籍的條件。土地上的房屋，必須由土地所有權人、配偶或直系親屬所有，且要在該屋辦妥戶籍登記，房屋也不能出租或作營業使用。\u003C\u002Fp>\u003Cp>也就是說，土地登記在本人名下，房屋由兄弟姊妹居住並設籍，即使沒有租人或做生意，仍不符合優惠條件。這是因為兄弟姊妹不是直系親屬。\u003C\u002Fp>\u003Ch2>配偶或父母符合條件可申請\u003C\u002Fh2>\u003Cp>稅務局舉例，本人持有土地，房屋由配偶所有，父母再於房屋辦妥戶籍登記，只要房屋沒有出租或營業，該筆土地可申請按自用住宅用地優惠稅率課徵。\u003C\u002Fp>\u003Cp>面積也有限制。都市土地須在300平方公尺以內，非都市土地則須在700平方公尺以內。民眾申請前，應一併確認土地面積是否符合規定。\u003C\u002Fp>\u003Ch2>9月22日前申請當年按千分之二課徵\u003C\u002Fh2>\u003Cp>符合自用住宅用地要件者，須在當年9月22日前向彰化縣地方稅務局提出申請。經核准後，當年度地價稅可按千分之二優惠稅率課徵。\u003C\u002Fp>\u003Cp>若超過期限才申請，優惠稅率要從申請的次年開始適用。家中土地與房屋分屬不同親屬時，尤其要先核對所有權人和設籍關係，以免錯過自用住宅用地申請期限。稅務問題可撥打彰化縣地方稅務局免費服務電話0800-476969洽詢。\u003C\u002Fp>",[29,18],"生活情報",{"source":7,"abstract":31},"彰化縣地方稅務局18日提醒，土地雖未出租或營業，若地上房屋僅由兄弟姊妹設籍，仍不能申請自用住宅用地稅率。房屋須由土地所有權人、配偶或直系親屬所有，並完成戶籍登記，才符合條件。符合資格者須在2026年9月22日前提出申請，核准後當年可按千分之二優惠稅率課徵地價稅。",{"success":4,"data":33,"meta":251},[34,76,88,101,128,166,192,224],{"id":35,"title":36,"status":17,"community":6,"category":18,"publishedAt":37,"createdAt":38,"updatedAt":39,"newsMeta":40,"images":43,"tags":72,"meta":74},"a_mt4uhe1a_2u1r69r6","鹿港暑期參訪　40多名縣府監護兒少體驗木作","2026-08-23T05:06:26.515Z","2026-08-22T20:42:59.388Z","2026-08-22T21:09:50.051Z",{"type":23,"zone":41,"slider":25,"summary":42},"鹿港鎮","彰化縣政府8月19日帶40多名監護兒少到鹿港參訪木業觀光工廠並用餐。縣府表示，目前由縣長擔任監護人的兒少共有55名。",{"src":44,"caption":45,"images":46,"variants":51,"jpg":54,"width":59,"height":60,"imagesMeta":61},"https:\u002F\u002Fpub-7c5f2f0a62e043d9a5354496358b6b05.r2.dev\u002F0c80dd9f-7536-496c-8da3-c9062f492b6a_1200.webp","圖片來源：地新聞",[44,47,48,49,50],"https:\u002F\u002Fpub-7c5f2f0a62e043d9a5354496358b6b05.r2.dev\u002F6a41963a-61cc-4ef4-9bca-5436386316fe_1200.webp","https:\u002F\u002Fpub-7c5f2f0a62e043d9a5354496358b6b05.r2.dev\u002Feda11784-386d-4466-8ef8-acbb99114805_1200.webp","https:\u002F\u002Fpub-7c5f2f0a62e043d9a5354496358b6b05.r2.dev\u002F9520b822-2855-4339-8745-739f50301ba0_1200.webp","https:\u002F\u002Fpub-7c5f2f0a62e043d9a5354496358b6b05.r2.dev\u002F9cda315c-064d-4de0-9d4e-c550463c27dd_1200.webp",{"400":52,"800":53,"1200":44},"https:\u002F\u002Fpub-7c5f2f0a62e043d9a5354496358b6b05.r2.dev\u002F0c80dd9f-7536-496c-8da3-c9062f492b6a_400.webp","https:\u002F\u002Fpub-7c5f2f0a62e043d9a5354496358b6b05.r2.dev\u002F0c80dd9f-7536-496c-8da3-c9062f492b6a_800.webp",{"src":55,"variants":56},"https:\u002F\u002Fpub-7c5f2f0a62e043d9a5354496358b6b05.r2.dev\u002F0c80dd9f-7536-496c-8da3-c9062f492b6a_1200.jpg",{"400":57,"800":58,"1200":55},"https:\u002F\u002Fpub-7c5f2f0a62e043d9a5354496358b6b05.r2.dev\u002F0c80dd9f-7536-496c-8da3-c9062f492b6a_400.jpg","https:\u002F\u002Fpub-7c5f2f0a62e043d9a5354496358b6b05.r2.dev\u002F0c80dd9f-7536-496c-8da3-c9062f492b6a_800.jpg",1890,1266,[62,63,66,68,70],{"src":44,"width":59,"height":60},{"src":47,"width":64,"height":65},960,709,{"src":48,"width":64,"height":67},657,{"src":49,"width":64,"height":69},640,{"src":50,"width":64,"height":71},642,[73,18],"近期活動",{"source":7,"abstract":75},"彰化縣政府8月19日帶領40多名縣府監護兒少到鹿港卷木森活館參訪，並安排手作DIY與午餐餐會。縣長王惠美關心孩子暑假生活，也提醒做好開學前準備。社會處表示，彰化縣目前共有55名兒少經法定程序改由縣長擔任監護人，年齡介於1歲至17歲。",{"id":77,"title":78,"status":17,"community":6,"category":18,"publishedAt":79,"createdAt":80,"updatedAt":81,"newsMeta":82,"images":12,"tags":84,"meta":86},"a_mt4ufrpw_6ye0xkkx","彰化第28屆磺溪文學獎揭曉　7位磺溪獎得主出爐","2026-08-23T04:29:52.617Z","2026-08-22T20:41:28.117Z","2026-08-22T21:09:49.901Z",{"type":23,"zone":24,"slider":25,"summary":83},"第28屆磺溪文學獎收到773件投稿，選出7位磺溪獎得主及31位優選。頒獎典禮訂於115年10月18日在彰化孔子廟舉行。",[85,18],"藝文展演",{"source":7,"abstract":87},"第28屆磺溪文學獎文學創作獎於8月22日公布得獎名單，本屆收到773件投稿，創下歷年新高。評審選出7位磺溪獎得主及31位優選，涵蓋新詩、散文、短篇小說、報導文學等7類。彰化縣文化局表示，頒獎典禮將於115年10月18日在彰化孔子廟舉行，完整名單已公告於文化局網站。",{"id":89,"title":90,"status":17,"community":6,"category":91,"publishedAt":92,"createdAt":93,"updatedAt":94,"newsMeta":95,"images":12,"tags":98,"meta":99},"a_mt4rji70_wsg2s5w3","二林二溪路六段長者腳傷疼痛　消防救護送醫","社會","2026-08-23T04:19:48.741Z","2026-08-22T19: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