受贈不動產課徵特種貨物及勞務稅爭議問題之研究

政府為抑制近年來房價高漲，以租稅為政策工具，加重短期間不動產移轉稅負，遏止房屋及土地短期交易之炒作，於2011年6月1日開始實施特種貨物及勞務稅條例（簡稱特銷稅）。但因此條例立法時間急迫，對於課稅技術及課稅事實態樣並未有周全的考量，以致特銷稅稅務爭訟案件偏高。本文以財政部訴願決定書中針對受贈不動產課徵特銷稅之判決內容進行爭議類型及法令探討。雖然財政部在特銷稅實施近4年的期間，針對受贈不動產持有期間計算疑義個案多次發布解釋令，也於2015年1月7日修正特銷稅條例，增訂「確屬非短期投機經財政部核定者」免徵特種貨物及勞務稅。惟本次修正理由仍未週延，納稅義務人仍可以利用贈與規避遺產稅及特銷稅。另對於特銷稅條例第3條第3項持有期間的計算，本文也提出具體的修正建議。

關鍵字

特種貨物及勞務稅條例；持有期間；受贈不動產

並列摘要

To control the rapidly rising house prices, Taiwan government has adopted tax policies that increase taxpayers' burdens in transactions of real estates with short holding periods to inhibit short-term speculations on houses and lands. Effective from June 1, 2011, the Specifically Selected Goods and Services (the SSGS) Tax Act has been implemented on the sale, manufacture, and import of specifically selected goods or services within the territory of Taiwan. However, because this Act was passed under extreme time pressure, insufficient thoughts had been given to its taxation technicality. Accordingly, there have been a relatively high number of litigations relating to this Act. This paper analyzes the petition reviewing commission from the Ministry of Finance (the MOF) to identify the types of controversial litigation cases concerning levying the SSGS Tax on real estate gifts and to examine the appropriateness of the related regulations. Within the first four years of enforcing the SSGS Tax Act, the MOF has promulgated several legal interpretations regarding the ＂holding period＂ definition of real estate gifting. On January 7, 2015, the MOF announced the amendment on the Act by adding that cases with proof of transactions not for short-term speculation (as approved by the MOF) are exempt from the SSGS Tax. Nevertheless, this amendment leaves loopholes for taxpayers to evade the inheritance tax and the SSGS tax in the name of gifting. Last but not least, we also offer specific suggestions for revising the calculation method of the holding period in Item 3 of Article 3 of the SSGS Tax Act.