摘要
在民間不動產交易習慣上，房屋及土地一般都是合併計算以單一價格進行銷售，沒有資訊可供稅捐稽徵機關清楚分別其房地各自獨立的價格，雖然後來財政部針對未明確區分單一價格的房地發布解釋函令，但在稽徵實務上常造成徵納雙方認定之歧異。 為解決原本出售不動產之財產交易所得及房屋、土地交易分別課徵所得稅及土地增值稅所導致之缺失，自105年1月1日起房屋土地交易所得應按房地合一稅制課徵所得稅法。本研究以此制度之背景及內容之文獻探討為起點，藉由相關文獻的彙整，討論過去僅針對房屋課稅的問題及缺失，並歸納整理實施房地合一稅制後，個人及營利事業出售房屋及土地交易所得被調整補稅的原因，期能提出建議，讓此制度推行更加順利。 針對繼承取得房地在新舊制的情形下，目前雖以財政部發布的解釋函令為課稅之依據，惟財政部對於因繼承取得房地之取得成本認定，允許房貸有條件列為額外負擔並放寬認定可以合併被繼承人之持有期間，在繼承房地無關炒作的情況下，考量如何在遺產稅及所得稅間取得平衡，另外在贈與房地的情形下，基於贈與人自由意志情形下，只要贈與稅與所得稅兩種稅制下存在稅差，就會扭曲民眾的選擇，如何不造成租稅的失衡，也是值得探討之處。 房地合一稅是以房屋及土地的實際交易價格為課稅之依據，土地增值稅維持現制，房地合一的所得減除土地漲價總數額以避免重複課稅。其中常見的爭議，係所得稅法及相關法令認為繼承或受贈取得是無償取得，意即取得成本為0元，雖然嗣後財政部發布解釋函令以公告土地現值及房屋評定標準價格作為取得成本，似乎有將原始取得成本認定為所得之疑慮，是否符合量能課稅原則，也待探究。另外受贈取得成本以公告土地現值及房屋評定現值認列，導致房地合一所得遽增，故納稅義務人為提高受贈取得成本，致二親等買賣案件遽增，造成虛構或創造買賣金流等方式來墊高取得成本之情形，在實務操作上發生了很多的爭議，引發本文之研究。 自101年8月1日實價登錄上線後，買賣取得不動產之交易已有實價登錄及契約書可稽，然而房地合一稅實施針對因繼承或贈與房地之成本認定及取得期間是否可以合併計算仍有其爭議之處，故本研究為探討此問題，將實務上常見的爭議以案例方式之解析，探討現行法律是否有不適當之處，但目前繼承或贈與房地之成本認定是依房屋評定現值及公告土地現值計算，而非以實際取得成本計算，與一般民眾之期待不符。
並列摘要
In the Taiwanese property trading custom, the price of the land and housing price are sold in a combined price that there is no differentiated value of each other that tax office can value. The Taiwanese Ministry of Finance has written administrative letter of regulation, but the taxing values still got different opinions between the taxing agency and the house owner who pay the taxes after selling. To solve the deficient caused by the income tax and land appreciation tax of the property transaction income from 1. the sale of real estate and 2. land transactions. From January 1, 2015, the house and land transaction income should be levied according to the updated House and Land Transactions Income Tax. This study starts from the literature review on discussion of the background and content of this taxation system, and through the critique of relevant literature, discussion of the problems and deficiencies in the taxation of housing transactions in the past, and summarizes the implementation of the Taiwanese real-estate tax system. The reasons for the adjustment of taxation for House and Land Transactions Income Tax are expected to make future legislation suggestions to make the implementation of this taxing system smoother. Under the old and new systems of House and Land Transactions Income Tax, Gift Tax and Estate Tax, Land Appreciation tax, although the (administrative) explanation letter issued by the Ministry of Finance is currently used as the basis for taxation. The Ministry of Finance allows the housing loan to be conditionally listed as an additional cost for the determination of the acquisition cost of the inheritance. And Tax relaxation can be determined by the decedent owner’s merging holding period of the property. In the case of inheritance (of real estate), there is no social speculation of real estate , how the taxation can reach a balance between Inheritance tax and Income tax is worth researching. In addition, in the case of donating real estate, based on the free will of the donor, As long as there is a tax gap between the gift tax and the income tax, it will distort the people's choices. How to avoid creating an imbalance between taxation and taxation is also worth exploring. With House and Land Transactions Income Tax based on the actual transaction price of houses and land, the Land Appreciation tax remains the current system, and the income from the property and land appreciation value is deducted from the total increase in land prices to avoid double taxation. One of the common disputes is that the Income Tax Law and related laws and regulations consider inheritance or gift acquisition as free of capital cost, which means that the acquisition cost of getting the land is 0 NTD. It seems that there are doubts about recognizing the original cost of acquisition of the land as income, and whether it conforms to the principle of taxation according to the amount of income leverage remains to be explored. In addition, the acquisitional cost of the gift is recognized by the announced current value of the land and the assessed current value of the house, resulting in a sharp increase in the income from the combination of real estate and land. Therefore, the taxpayer increased the cost of the gift acquisition, resulting in a sharp increase in second-degree transactions, resulting in fictitious or creation of transaction cash flow In the case of increasing the cost of acquisition through other methods, many disputes have occurred in practical operations, which inspired the research of this paper. Since the real-price registration was launched(online) in Taiwan on August 1, 2011, this registration and contracts have been verified for transactions of real estate acquisitions. There are still some disputes on combination and calculation of the taxation. Therefore, in order to further researching, this study will analyze the common disputes in practice by case studies, issue oriented, to explore whether the current law is inappropriate so that further legislation is needed. Most of all, the current determination of the Gift Tax and Estate Tax, calculated based on the present value of the asset of the house or the value of the land at the announced current value of the land system, rather than the actual transition cost, which is inconsistent with the expectations of the general public.