土地增值稅與漲價歸公問題之研究

On the Levying of Land Value Increment Tax and Public Sharing of Unearned Increments

王鼎臣(Ting-Chen Wang)

《國防管理學報》 14卷2期 (1993/07) Pp. 79-99

https://doi.org/10.29496/JNDM.199307.0005

摘要

近年來土地買賣按實價課徵或按公告現值課徵土地增值稅，是國人十分關注的問題。民生主義的真諦是「均富」，達到均富的途徑是「漲價歸公」。漲價歸公與土地增值稅的關係，民衆多不甚瞭解。本文特就土地之特性與不動產價格之特徵、土地產生之利益、平均地權之意義、理論、方法、地權移轉課稅之爭議與體認；以及建立土地公買公賣制度等詳加深研細究，期能有助於政府施政及國人明暸「漲價歸公」對平民之福祉及與均富社會建設之重要性。

關鍵字

索地地租：即土地之自然收益 ； 公告現值：即地政機關於每年七月一日所公告之土地現值，以為課徵土地增值稅計算的標準。

並列摘要

In recent years there has been considerable public concern over the question whether land value increment taxation on the sale of land shall be based on the actual purchase price or on the current assessed vluation. Dr Sun Yat-sen'5 Principle of People's Livelihood aims at ”jun-fu”(均富) -universal wealth -for the people, and one principal means to attain that end is ”chang-jia gui-gong”(漲價歸公) -to divert unearned increments to the public. However, the majority of people have only a limited understanding of the relationship between ”chang-jia gui-gong” and taxation on unearned land increments.This paper discusses (1) the peculiarities of land; (2)the characteristic of real property; (3) land profits; (4)the theory and practice, and the significance, of Dr Sun's ”equalization of land rights”; (5)conveyance tax questions; and (6)the establishment of a government monoply system of land sale and purchase. The study, containing in-depth analyses of the crucial problems, should be of help both to government administration in related areas and to the understanding by the common people of ”chang jia gui gong,” which is of great significance to the promotion of personal welfare and the creation of a society of universal wealth.

並列關鍵字

pure land rent -the natural rent or profits of a fixed piece of land ； assessed valuation -the land worth or value established and announced on July 1 each year by ROC government land authorities on the basis of which land value increment tax is levied