房屋稅基礎改革—以房屋消費價值為稅基

近年來不論文獻及實務上對於房屋稅徵收的討論，皆著重於稅基評定作業與稅率的檢討，缺乏從基礎層面探討房屋稅徵收的根本問題。本研究以尋求房屋稅基礎改革為出發，針對目前以本質為財產而設計之我國房屋稅制度提出疑問，建議改以對房屋所提供之居住勞務為課稅標的，以「房屋服務稅」（housing service tax；HST）取代現有的房屋稅制度，建構以消費價值做為稅基的房屋稅新制。為了解新房屋稅制改革所造成之衝擊，本研究運用新北市房屋稅籍與租金資料，建立兩組房屋設算租金價格迴歸模型，並將估計結果套回房屋稅籍資料，比較新舊稅基與稅額分配情形。在新制度維持稅收中立下，兩組模型為彌平房屋稅總稅收之稅率，分別為4.48% 與4.57%；若僅考慮彌平住家用房屋稅收，則稅率分別為2.53% 與2.58%。唯兩種設算租金價格模型皆會對分配面造成負面影響，因此新稅制之推行，必需配合分配面的配套措施。

關鍵字

房屋稅；財產稅；消費稅

並列摘要

In recent years, both theoretical and empirical discussions on the house tax have been mainly focused on the review of the tax base assessment and the tax rate structure. There has been no discussion on the fundamental question of the theoretical basis of taxing houses. This study takes the fundamental reform perspective of the house tax as the departing point, raises questions on the property nature of the house tax system in Taiwan, and suggests taxing the housing services; i.e., using a “housing service tax” (HST) to replace the existing system, and building a new house structure using the consumption value as the tax base. In order to understand the impact of the reform of the new house tax, the study uses the New Taipei City house tax information and rent data to estimate two imputed rent value regression models, and applies the regression results to compare tax bases and the distribution of the tax under the existing and the new tax regimes. Under revenue neutrality, to have equal total house tax revenue, the appropriate tax rate is calculated to be 4.48% and 4.57%; to have equal domestic house tax revenue, the appropriate tax rate is calculated to be 2.53% and 2.58%. However, both imputed rent value models have distributional side negative impacts, when it comes to the implementation of the new HST system, it is necessary to take complementary measures to mitigate these negative effects on the distributional side.