@ drab = a. Dull or commonplace in character; dreary: a drab personality.
@ grim = a. Discouraging or depressing: The business news has been grim lately. / Dismal; gloomy
@ expediency = n. Appropriateness to the purpose at hand.
@ drab = a. Dull or commonplace in character; dreary: a drab personality.
@ grim = a. Discouraging or depressing: The business news has been grim lately. / Dismal; gloomy
@ expediency = n. Appropriateness to the purpose at hand.
people just love keanu, always want to be his maybe, and make him puns... :)
Keanu Reeves as Naproxen: Keanu Aleves.
Keanu Reeves with allergies Keanu Sneeze.
一、自用住宅用地的適用條件:
(一)土地所有權人本人或其配偶、直系親屬名下所持有的房屋,目前有其中一人於該地設有戶籍登記:直系親屬在法律上是指往上算至祖父母、父母或岳父母,往下算至子女、孫子孫女等都算是,而兄弟姐妹叔伯姑姨外甥這些是旁系親屬,不能算入。如果土地所有權人或其配偶、直系親屬曾經在9月22日以前全部將戶籍遷出,之後又遷回,理論上就必須再重新申請,才能再適用自用住宅用地稅率,戶籍不在的那段期間,則按照一般用地稅率課徵核算。
(二)須無出租、且無營業行為:換句話說,如果房子是出租他人,或是兼有做雜貨店、餐飲、乃至網拍生意等商業營業的話,都不能稱做是自用住宅。大樓或透天房屋有一部分面積供出租或營業使用,但扣除該部分不符合自用住宅用地規定外(比如一樓租人當店面,二樓以上作住家),其它供自住使用的房屋面積,還是可以按面積比例適用,也就是有出租營業的部分按一般稅率課稅,符合自用住宅條件部分則按優惠稅率課稅。