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  • 學位論文

農業用地移轉免稅問題之研究------以台北縣為例

The Study of Exemption from Agricultural Land Transferred-------Taipei County as Example

指導教授 : 高儷華
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摘要


由於農業發展條例之放寬自由買賣、管地不管人、作農業使用之農業用地移轉與自然人時得申請不課徵土地增值稅及作農業使用之農業用地移轉免徵遺產贈與稅等措施,於民國八十九年一月二十六日公布施行以來,造成地方政府巨額稅收損失,更讓地方政府欲解決財政困難之問題倍感無力,然農業發展條例修正至今已兩年多,有關單位尚未對農業發展條例之修正總體檢,且九十一年初加入WTO後必須履行入會承諾,仍對其免稅或不課徵,有可能被他國控訴違反WTO入會規定,尤其在當前國家財政惡化下,其影響層面廣泛且複雜,故本文主要對農地價格是否亦受到農業用地移轉免稅(不課徵)土地增值稅的影響、農業發展條例最重要政策目的之一的「提高農民所得與福祉」是否達成、加入WTO後適用農業用地移轉免稅問題及其影響,以及農業用地移轉免稅對於稅收及農家所得的影響等四個主題進行探討。 本研究限於資料之取得途徑與完整性,僅以最具指標之台北縣為研究對象,所需資料主要來自於台北縣稅源分析資料,收集84至90年賦稅年報、統計要覽、預決算、稅源分析、行政院主計處之家庭收支調查報告表及農委會之統計報表(農漁牧普查資料) 、87至90年農地實際交易價格及其相關之公告現值共42個樣本,進行實證研究。 實證結果發現,進行單變量分析後,兩組獨立樣本T檢定P值(雙尾)為0.10021,顯示未達10%顯著水準,但已經非常接近10%顯著水準。另無母數檢定P值(雙尾)為0.170,顯示未達10%顯著水準,即不拒絕虛無假設,表示無法證明農地交易價格於農業發展條例修訂前後之間有差異存在。農家所得於修訂前之87及88年各為881,853元及927,663元,修訂後之89年為917,623元,反而減少;免稅金額修訂後之89年為5,900,417,333元,大幅增加,90年更巨幅提升至17,527,195,000元,而農業支出修訂後亦未因不課徵土地增值稅而減少反而增加,又耕地面積修訂後雖微幅減少,但其意義非同小可,表示由農業用地變更為非農業用地,因其情況應該會增加農家所得,經由鐵皮屋或空地供出租作為修車廠、工廠、停車場、釣蝦場、保齡球館、汽車旅館等等,均能較原為農業用地之所得高很多,惟農家所得總額並未增加,反而減少,驗證以租稅手段來補貼農業之政策是無效的。

關鍵字

移轉 免稅 農業用地

並列摘要


While "Agricultural Development Rules" specifies free bargain, governing land and not governing person ; and agricultural land in use for agricultural purpose is transferred to the increment tax thereof person may not be taxable and exemptions of Estate and Gift Tax . It was implemented on Jan. 26, 2000 , resulting in large losses of tax revenue in local authority . Furthermore , local authority suffer from financial-solving . The authorities have revised " Agricultural Development Rules " for more than two years , having not been investigated . Besides, we joined World Trade Organization on Jan. 1, 2002 ; may be accused by World Trade Organization that we disobeyed the regulations, being still exemptions from agricultural land . This research seeks to find out whether the price of agricultural land would be influenced by exemptions . Furthermore , to see if that "Agricultural Development Rules" ; one of the most important policy ; raise farmer income are achieved . Studying the influences of exemptions while we joined World Trade Organization ; and the effect of the income of farmer . With the restriction on the way of data collection and completeness , this study focused on the most representative of Taipei County . The data which are collected from "Yearbook of Tax Statistics" , "Budget Statistics" , "Tax Roots of information" , "Survey of Family Income and Expenditure" , "Agricultural , Forestry , Fishery and Husbandry Census " during 1995 to 2001 . The data which are also collected from truthful farm prices and 42 simples of related announced present value from 1998 to 2001 . The demonstrations show that P value (two tail) is 0.10021 ; not attaining to but very closing to 10% significant level ; for two simple independent of T-statistic after executing univariate test .Another P value is 0.170 for nor-parametric test (two tail) ; not attaining to 10% significant level meaning not reject hypothesis . It Shows that we can not to prove the significant difference to agricultural land price whether "Agricultural Development Rules" revised or not . While "Agricultural Development Rules" revised , becoming decreased for the farming family income , increasing greatly of Exemptions , increasing of Agricultural expenditure ; reducing little for Cultivated land area . It is useless for the policy of subsidizing agriculture.

並列關鍵字

Exemption Agricultural Land Transferred

參考文獻


4.馬若孟(Ramon H Myers),(陳其南陳秋坤譯)(1979) ,台灣農村社會經濟 發展。
參考文獻
一、碩士論文
1.王俊龍,民84年,國立政治大學財政研究所碩士論文,土地增值稅違章裁罰之研究。
2.夏文怡,民88年,國立政治大學財政研究所碩士論文,台灣地區土地稅收入變遷之研究。

被引用紀錄


賴玲慧(2009)。我國農地利用趨勢與影響因素之研究〔碩士論文,國立臺中科技大學〕。華藝線上圖書館。https://doi.org/10.6826%2fNUTC.2009.00006

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