「豪宅稅」之合憲性研究

The Review on Constitutionality of Taxes on Luxury Residences

陳祈宏(Chi-Hong Chen)

指導教授 ： 陳明通

國立臺灣大學/社會科學院/國家發展研究所/碩士(2018年)

https://doi.org/10.6342/NTU201800599

摘要

過去幾年臺北市房價大幅攀升，因應高房價問題，政府不斷推出各種打房政策，持續打擊與限縮不動產投資需求。臺北市更於2011年7月率先實施豪宅稅，房屋市價較高者必須課徵較重之房屋稅，期望藉由提高房屋持有成本，減緩臺北市都會區房價高漲之問題。並且藉由豪宅稅，期望反映高級住宅應有的房屋評價及稅負能力，使房屋稅之課徵更合理、公平。
房屋稅為地方稅，是地方政府重要稅收來源，且各地方政府對房屋及土地之稅基評定，會影響到課稅公平性與合理性，於此前提下臺北市便首創了區分房屋為是否符合高級住宅，並以高級住宅加計路段率之方式提高高級住宅據以計算應納稅額之稅基基礎，即為坊間俗稱之豪宅稅。然而，豪宅稅之課徵卻引發平等與否與是否合憲之問題。
因此，本文即就豪宅稅之合憲性研究為出發，將違憲審查之法意及原理原則、豪宅稅課徵政策及制度、計算方式作為歸納闡釋，藉由豪宅稅之平等性、適當性及最小比例性分別探討豪宅稅之合憲與否。最後，根據探討結果，對於豪宅稅爭議問題及法律稅制提出研究結論與具體建議。

關鍵字

豪宅稅 ； 房屋稅

並列摘要

Over the past few years, housing prices in Taipei have risen sharply. In response to the issue of high housing prices, the government has continuously introduced various policies to fight housing and continued to combat and limit the demand for real estate investment. Taipei City took the lead in implementing the mansion tax in July 2011. Luxury residences owners must apply for heavier house taxes in the hope of alleviating housing price hikes in metropolitan Taipei by increasing the cost of home ownership. And by means of mansion tax, it is expected to reflect the housing evaluation and tax burden capacity of senior housing so as to make the taxation of housing tax more reasonable and fair.
Tax revenue is the important financial resource for local government, which affects the finance of local government drastically. The assessment of the tax bases of houses and land by various local governments will affect the fairness and reasonableness of taxation. Under this premise, Taipei City has initiated a standard of senior housing , ways to add the road section rate of senior housing according to impose on calculating the tax base of the amount of tax payable of senior housing, which is commonly known as Mansion Tax. However, the levy on mansion tax has raised the issue of equality and compulsion.
Therefore, based on the study of the constitutionalism of mansion tax, this paper summarizes the law and principle of unconstitutional review, the levy policy, system and calculation method of mansion tax. Through the mansion tax equality, appropriateness and the minimum proportion of luxury taxes were discussed constitutionally or not. Finally, according to the results of the study, the author puts forward the research conclusions and concrete suggestions on the controversial issues concerning and the legal tax system of mansion tax.

並列關鍵字

mansion tax ； housing tax

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