土地增值稅減半政策之評析

The Analysis on the policy Implementation of Decreasing Half of Land Additional Value Tax

鍾光美(Guang-Mei Jone)

指導教授 ： 徐 學 忍 ； 紀 俊 臣

元智大學/管理學院/管理研究所/碩士(2003年)

摘要

摘 要
為挽救景氣低迷、供過於求的房地產市場，政府提出『增值稅減半徵收』之財政措施以拯救房市，期能刺激買氣，解決景氣低迷的房地產市場問題。
　　不動產市場多年來不景氣的原因：一、供給面：空屋供給太多等。二、需求面:經濟衰退，失業率高，國民所得降低，購買力下降。資金外移至大陸或其他國家。信心不足，認為政局不穩，不想把資金投資購置不動產。
　　由於社會現實之考量或社會經濟環境變遷之故，使得平均地權土地政策之平等原則，已無法依原設計目標充分發揮其功能，尤其「漲價歸公」、「地利共享」之目標方面。目前我國土地稅制存在許多問題，包括土地增值稅是所得稅的分離課稅無法正確衡量納稅能力、以漲價倍數累進而非以漲價金額累進、公告現值與公告地價的土地價格評定困擾等。雖然暫時調降土地增值稅，看起來似乎可有效解決當前金融與房地產問題。但其合理性則頗受質疑，因為暫時調降土地增值稅稅率政策，只可說是救急政策。
　　本文共分六章：第一章、「緒論」，說明研究動機與目的、研究範圍與限制、方法及本文架構。第二章、「我國土地稅稽徵政策之特質與變革」，以租稅法律主義與土地稅之稽徵、土地稅之變革與分類、土地稅之政策特質與發展、土地增值稅與平均地權政策之關係，介紹我國土地稅。第三章、「台灣土地增值稅之開徵與經濟發展」，以土地增值稅與地方稅之關係、土地增值稅與地方歲入預算之編製、土地增值稅與都市計畫之發展、土地增值稅與城鄉發展均衡之影響等，來分析土地增值稅簡減半開徵與經濟、政治之關係第四章、「台灣土地增值稅減半徵收之政策形成與執行」，以土地增值稅減半徵收政策之環境、規劃、合法化及執行，介紹土地增值稅減半徵收兩年的來歷。第五章、「台灣土地增值稅減半徵收之政策執行績效之評估」，首先以地方總預算歲入之編列、土地交易之統計、來瞭解土地增值稅減半徵收起，對地方基礎建設之施榮；再以犧牲地方財源、減緩地方發展、熱絡土地交易、創造招商條件、調整稽徵認知等項，來檢討土地增值稅減半徵收政策之執行情形。第六章、結論。

關鍵字

土地增值稅 ； 土地稅 ； 平均地權

並列摘要

Abstract
　　For saving the recession and excess supply in real state market, the government puts forward the financial policy, “half imposition of added value tax”, in order to rescue the market, stimulate purchasing, and resolve the problem of overcast prosperity in real estate market.
　　The reasons for the recession in real estate market these years are as follows. First of all, from the aspect of supply: the excess supply of empty houses, etc. Moreover, from the aspect of demand: the economy declines; the purchasing power descends; the capital is moved to Mainland China or other countries; for lack of confidence and the thought that political situation is unsteady, people don’t want to invest on purchasing real estate.
　　Owing to the consideration of social actuality and the result of social economic environmental variation, the equal principle of “land right equalization” land policy hasn’t exerted its function totally as the purpose that it had been designed. Current land tax system in our nation has many problems. Including that land value increment tax is divided taxation of income tax, thus, it cant rightly measure the ability of paying tax; to progress by the multiple of rising in price instead of the amount of rising in price; the perplexity of assessing land price in the announced present value and the announced land price, etc. Although lower the land value increment tax temporarily seems to be able to resolve the current problems in finance and real estate effectively, its rationality is quite queried. Because the policy of lowering the rate of land value increment tax temporarily can only be the policy of saving urgency.
　　This text is divided into six chapters. Ch.1,“ introduction”, illustrates motives, purposes and method of this study and the structure of this text. Ch.2,“ the characters and changes in domestic assessment policy of land tax”, introduces the land tax in our nation in several approaches. Ch.3,” the assessment of land value increment tax and economic development in Taiwan”, analyzes the relationship among half imposition of land value increment tax policy, economy and politics. Ch.4,” the process and execution of half imposition of land value increment tax policy in Taiwan”, introduces the background of carrying out this policy in these 2 years from environmental, programming, legalization’s and executive way. Ch.5,” the estimation on executive results of the half imposition of land value increment tax policy in Taiwan.” First of all, by arranging general budget of local annual revenue, and statistics of land bargain to understand the benefits to local infrastructure since land value increment tax has been half assessed. Moreover, from sacrificing local sources of money, decelerating local development, warming up land bargain, creating prerequisite for canvassing business, adjusting the perception of assessment, etc; discuss thoroughly about executive situations of half imposition of land value increment tax policy. Ch.6,” conclusion”, puts forward conclusions.

並列關鍵字

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