臺中市「實施平均地權基金」之研究

實施平均地權基金是民國66年平均地權條例施行細則授權訂定的特種基金，以作為辦理平均地權業務之特定財源。在預算法的分類上屬於作業基金，因此，應要能經付出能完整回收且非作營業使用，並符合專款專用、自給自足及受益者付費等特性。由於平均地權被認為屬地方自治工作，故該基金設置於直轄市、縣（市），而依據各地方所訂收支保管及運用辦法，運用範圍主要提供辦理「照價收買」、「市地重劃」及「區段徵收」，並透過土地處理收入以及財務結算後之盈餘撥供進行資金回收。民國79年內政部召開全國土地問題會議，作成「土地儲備制度」結論，使得「市地重劃」及「區段徵收」成為實施平均地權基金之主要核心。政府藉此可無償取得公共設施及可供建築用地。不僅能節省公帑，更可在適當時機釋出土地，達到抑制土地投機漲價及平衡不動產供給市場之效果，卻在主導者以地政手段解決財政困難之觀念引導下偏離政策軸心，成為地方政府解決財政困難之重要財源籌措管道。過去辦理市地重劃及區段徵收，因適逢不動產市場景氣榮景，使得實施平均地權基金獲利甚豐，但也衍生浮編繳庫預算、不當借調及不當支出等問題，並遭外界指責已為炒地基金、地下金庫、提款機等批評。過去，臺中市實施平均地權基金造就出臺中市市政建設繁榮，並使臺中市地方財政自主能力屢創佳績，相對也使得該基金深受外界關注。本研究透過文獻分析法、次級資料分析法及深度訪談法，探討該基金設置目的達成程度及其運作效益。在設置目的達成程度上，採用深度訪談法，佐以審計部綜合指標、業務計畫達成指標及作業收支執行指標進行分析。研究發現該基金之運作，仍存在作業基金常發生之弊端，如資金調度不當及缺乏考核機制等，尚待改進，惟從業務之收支執行來看，整體而言仍能達成設置目的。在設置目的所欲達成之「地盡其利」及「地利共享」效果上，因平均地權僅存於理論，後續研究對於其意義、內涵、執行、原則，均充斥各種不同說法，致眾人因立場不同而有不同解讀，尤其對該基金之賸餘繳庫是否符合「地利共享」之說法，各不相同，難以斷定其達成效果。然本研究認為，市地重劃及區段徵收目的在達成地盡其利與漲價歸公，並收取地主受益所得作為公共建設或社會公益使用，以納稅人立場而言，已符合「地盡其利」及「地利共享」精神。惟雖有符合，但平均地權之「平均」在欲達成地權之「公平」與「均衡」及取得土地使用機會「均等」，在目前實際執行過度重視土地開發及財政效果，致無法遏制土地投機漲價情形下，尚難稱已收平均地權效果。在運作效益上，透過各種財務指標分析，研究發現該基金已達到自給自足及能完整回收資本，甚至能有賸餘挹注公庫，但因該基金之資金列帳方式，容易造成收入高估及支出低估之賸餘假象，且運作上存在官僚與代議政府問題，其為達預算平衡所作虛列繳庫預算以及浮濫補助問題，不僅造成外界對於專款專用之質疑，所造成之應付繳庫保留數不斷墊高、補助審核權力過度集中及資源浪費等現象，已對該基金未來運作有妨礙之虞。目前學術上並無實施平均地權基金之研究，本研究之貢獻，除記載臺中市實施平均地權基金運作模式，更藉此觀察地方政府在中央與地方統籌財政困難下之因應行為，最後並提出七項政策建議，包括中央應建立配套管制措施及政策定位、地方應核實編列繳庫預算、訂定基金補助與公務項目劃分標準、切實檢討基金整併、執行業務之必要性及土地釋出時機、導入追蹤管制或照價收買制度避免土地閒置等，期能為該基金之運作難題提供解決之道。關鍵詞：實施平均地權基金；平均地權；市地重劃；區段徵收；作業基金；地方財政；官僚。

關鍵字

實施平均地權基金；平均地權；市地重劃；區段徵收；作業基金；地方財政；官僚

並列摘要

The Land Equalization Fund is a special fund by The Enforcement Rules of Equalization of Land Rights Act in 1977, which is a specific source of income for the equalization of land rights. In the classification of the Budget Act, it belongs to the Operations Funds. Therefore, it is supposed to be recovered fully and nonprofit operating. Besides, it is eligible for special funds which are independent and beneficial owner charge. Since the equalization of land rights is considered as local autonomy affairs, the fund is set up in municipalities and counties (cities), and the scope of application is mainly based on the procedures for “Purchase of Lands”, “Urban Land Consolidation”, and “Zone Expropriation”. The section is levied and the funds are recovered via the land processing income and the surplus after the financial settlement. In 1990, the Ministry of the Interior held a national land conference to conclude the “Public Land Baking System”. It makes the “Urban Land Consolidation” and the “Zone Expropriation” the main core of the implementation of the “Land Equalization Fund”. The government is able to utilize public facilities and available building lands freely. Not only it saves the public expenditure, but also release land at an appropriate time to achieve the effect of curbing land speculative price increases and balancing the supply of real estate to the market. However, it has become an important financial source for local autonomies to solve those difficulties after deviating from the policy. In the past, the planning of the “Urban Land Consolidation” and the “Zone Expropriation”, which coincided with the prosperity of the real estate market made a profit to the “Land Equalization Fund”. Moreover, it derived the virtual budget of profits to be paid to the treasury, improper secondment and improper expenditure, etc. have been criticized for speculative land funds, underground vaults, and ATMs. In the past, Taichung City government’s Land Equalization Fund had promoted the prosperity of its municipal construction. Furthermore, it breaks its financial independence operation records and is being well-known of that. This study explores the degree of achievement of the implementation of Taichung City government’s Land Equalization Fund and its operational benefits via literature analysis, secondary data analysis, and in-depth interviews. In the assessment of the achievement of the purpose, the in-depth interviews were carried out and the comprehensive indicators of the audit department, the business plan achievement indicators and the operating income and expenditure execution indicators were analyzed. The research found that the operation of the fund has its drawbacks still, such as improper fund scheduling and lack of assessment mechanism and has to be improved. However, from the perspective of but from the implementation of business revenue and expenditure, the overall purpose is in line with the purpose. In the achievement of the effect of the “maximum utilization of the land” and the “revenue of the land will return to the public”, the Equalization of Land Rights only exists in theory, later researcher is full of different opinions on its meaning, connotation, execution, and principles. Therefore, the fund is easy to have different opinions base of the positions that is difficult to determine the degree of achievement, especially in “the revenue of the land will return to the public”. However, this study believes that the purpose of “Urban land Consolidation” and “Zone Expropriation” is to achieve the “maximum utilization of the land” and “profit of the land shall be returned to the public” as public construction or social welfare use. It will achieve the spirit of the “maximum utilization of the land” and the “revenue of the land will return to the public”, based on the position of the taxpayer. In the case of the position, it is in line with the Essence and Establishment of the land rights and “equal” opportunities. Under the current situation, the actual implementation has the excessive attention to land development and financial effects which is impossible to curb the speculative price increase of the land. Therefore, it is difficult to make the conclusion that it has received the fruits of the equalization of land rights. Although the Land Equalization Fund has reached self-sufficiency and complete recovery of capital, the fund’s accounting method is prone to the residual illusion of underestimation of expenditure and overestimation of income in the analysis of financial indicators. The operation also has resulted in bureaucratic and representative government issues. Not only the budget is the virtual base of a budgetary balance, but also there is a phenomenon of floating subsidies, and the continuous increase in the number of payables due to deposits, the excessive concentration of subsidy review power and the waste of resources have impeded the operation of the fund in the future. There is no such research on the implementation of the Land Equalization Fund in the academic field at present. In addition to record the operation mode of the average land rights fund in Taichung City, this study can be observed the local government’s response behavior under the central and local coordination of financial difficulties as well. At the end of the study, seven policy recommendations were proposed, including the central government should establish supporting control measures and policy positioning, the local should verify the budget for the deposit, set the standard for fund subsidies and official projects, and effectively review the fund's consolidation, the necessity of implementing the business and the timing of land release, the introduction of tracking control or the purchase and purchase system to avoid land idleness, etc., can provide the solution for operational difficulties of the fund. Key words：The Land Equalization Fund；equalization of land rights；urban land consolidation；zone expropriation；Operations Funds；local finance；Bureaucratic

並列關鍵字

The Land Equalization Fund ； equalization of land rights；urban land consolidation ； zone expropriation ； Operations Funds ； local finance ； Bureaucratic