土地使用變更之捐地課稅爭議－從租稅法定原則出發

在公私合作的思潮下，都市計畫法中引進辦理都市計畫變更時，主管機關得要求土地權利關係人以捐贈方式提供公共設施用地，由此衍生出該捐贈之土地是否該課徵土地增值稅之爭議。此即涉及移轉土地時究竟屬於有償移轉抑或無償移轉的認定問題，深究之下，復涉及土地增值稅的定性與免徵事由的正當性基礎、土地稅法第28條但書之適用等爭議。立法論上，若認此一情事有其規範必要，亦應以立法擬制該課稅事實之法律性質的方式，將土地使用變更之捐地課稅爭議立法明定其課稅與否或對之有所減免等規定，如是，亦較能符合租稅法定原則與法安定性之要求。

關鍵字

土地增值稅；土地使用變更；租稅法定原則；經濟觀察法

並列摘要

With the new trend of public-private partnership, the Urban Planning Act introduces the rule that the authority can require the persons with interests in the land to donate certain land for public facilities when they apply for the land use conversion. This creates the issue of whether the authority may levy the land value increment tax for such donated land. The answer depends on if such land transfer is with consideration or without consideration. Furthermore, the issue also involves how to characterize the land value increment tax, the legitimacy of the tax exemption and the application of proviso to Article 28 of Land Tax Act. When revising the laws, in order to comply with the principle of taxation under the law and the requirement for legal certainty, the law should define the character of such land donation and state whether the authority should levy the land value increment tax for the land donation resulted from the land use conversion or if there're any exemptions on taxes for such land.