特種貨物及勞務稅條例與房地實價登記之探討

The study of Specifically Selected Goods and Services Tax and registration of actual real-estate transaction prices

曾邑倫(Yi-Lun Tseng)

《財產法暨經濟法》 42期 (2015/06) Pp. 39-91

摘要

為健全不動產稅制，主管機關先於100年6月1日施行特銷稅條例，並規劃實價登記制度，除為健全房地市場外，更有使不動產交易資訊透明化之目的，惟特銷稅條例施行至今，其法令爭議層出不窮。又在所得、財產稅之外另行課徵特銷稅，雖有其政策上之目的，惟仍應審慎為之，避免違反量能課稅等租稅原則。且特銷稅條例課徵要件及排除條款之適用在稽徵實務上仍有諸多疑義，造成大量稽徵成本之浪費。雖實價登記制度仍不可作為課稅之依據，惟實際上仍會影響不動產價格評定、案件選查及事實認定等稽徵實務之運作，是在實價登記制度成熟後，相應之所得稅、土地增值稅、地價稅及房屋稅均可檢討修正，且對於著重政策目的之特銷稅條例－不動產部分，則可以考慮停徵。

關鍵字

特種貨物及勞務稅 ； 實價登記 ； 所得稅 ； 財產稅 ； 銷售稅 ； 土地增值稅 ； 資本利得 ； 地價稅 ； 房屋稅

並列摘要

To improve the real estate tax system, the authority implemented the special sales tax regulations and planning actual price registry system on June 1, 2011. Except for make the real estate market strong , the more so that the purpose of the information transparency of real estate transactions, but there have been many disputes since the specifically selected goods and services tax Law implemented. In addition to income and property taxes, we levied special sales tax. Though the purpose of special sales tax is for finance policies, we should avoid violating the amount of energy taxation and other tax principles carefully. There are lots of issue about the special sales tax and the regulations, which cause lots of costs. Although Actual Price Registry Scheme can not be used as the taxation, but in fact, real estate prices will continue to assess the impact, case selection and check the operation of the tax practice of investigation. When The Actual Price Registry Scheme is maturity, the corresponding of income tax, land value-added tax, land tax and property tax can review the amendment, and for the purpose of policy-oriented special sales tax regulations - real estate section, might consider to stop collecting.

並列關鍵字

Specifically Selected Goods And Services Tax ； Actual Price Registry Scheme ； Income tax ； Property tax ； Sales tax ； Land tax ； Capital gains ； Land Value Increment tax ； House tax