土地增值稅自用住宅用地優惠稅率與重購退稅規定並存之探討

A Study on the Coexistence of Owner-occupied Residential Land Tax Rate in Land Value Increment Tax and Tax Refund in Repurchasing

李彗綾(Huey-Ling Lee)

《商業現代化學刊》 4卷4期 (2008/09) Pp. 121-133

https://doi.org/10.6132/JCM.2008.4.4.08

摘要

租稅之課徵多負有特定政策目標，現行土地增值稅即爲代表之一。 政府藉由累進課稅方式，期能將整體社會進步所創造之土地增值利益由全體人民共享，以達「漲價歸公」目的。但爲減輕自用住宅持有人之租稅負擔，避免造成其換屋之阻礙，個人出售自用住宅用地計課土地增值稅時，得申請適用優惠稅率計稅，此外其若符合規定，尚可將其原繳納之土地增值稅申請退回！對於自用住宅用地出售人現行得適用雙重租稅減免之現象，本文建議應作適當修正。

關鍵字

土地增值稅 ； 自用住宅用地優惠稅率 ； 重購退稅

並列摘要

The land value increment tax in Taiwan is not an ordinary tax but a tax with the specific purpose of meeting specific needs. It was designed to impose a heavy tax burden on the value of land, for the purpose of sharing profits with the general public. The justification for this is that the increased value of land is attributable to surrounding social factors, rather than the result of labor or capital investment. The land value increment tax is to be collected at a favorable rate, where ever the sale of owner-occupied residential land (by the title owner) satisfies the provisions of the Land Tax Act. In addition, if the title owner reacquires owner-occupied residential land within two years, the owner may apply to the taxing authority for a refund of a portion of the tax already paid (if that owner satisfies the provisions of the Act.) This study discusses the fairness and adequacy of the coexistence of the two tax preferences, and provides some opinions for amendment.

並列關鍵字

land value increment tax ； owner-occupied residential land tax rate ； tax refund in re-purchasing