For the many builders that hold on to land for long periods of time as they wait for prices to rise, their holdings will be not be impacted much if the reduced tax rate expires next year.
目前看來，土增稅已由舊制的 40/50/60 ℅稅率改為新制的 20/30/40 ℅，稅率大幅降低，對於許多長期「養地」的建設公司而言，即使明年的土增稅減半假期結束，影響也有限。