論不動產稅稅基之研究

不動產稅稅基之評定，結合了專業估價技術及政治決策之過程，而此種混合專業估價及政治性的決策過程中，於不動產稅稅率由中央政府統一訂定，不動產稅稅基由地方政府評定之制度下，稅基之運作過程是值得探討的，納稅義務人之應納不動產稅稅基，決定於不動產之稅捐客體有無及不動產稅價值之計算，其應如何認定，往往是徵納雙方爭執之重點。本文研究既為不動產稅稅基之研究，首先應就不動產概念出發，分別析論不動產在民法觀點下的「土地」及「定著物」及土地法觀點下「土地」及「土地改良物」，有何相同及相異之處。再分析以不動產之持有、交易及其交易所得為稅捐客體之稅捐樣態。接著深入簡介不動產稅稅基，並分析土地稅基及土地改良物稅稅基相關問題，並析解各類不動產稅基究係透過何種法令及程序確定不動產價值，進而數量化為稅基，除了實務評定價值過程的說明，著重當事人參與稅基評定的制度，及對稅基評定不服的行政救濟。再者探討不動產稅稅基實務問題，不僅有對於不動產稅稅基問題中質化面向的稅捐客體認定之分析，並兼有稅基的量化過程之探討:土地稅稅基之稅捐客體認定部分，地價稅之稅捐優惠除需符合相應之使用分區外，還另須符合其他要件，始得該當優惠稅率;非農業區之土地，只要為農業使用，並符合一定要件，仍可課徵田賦。在土地稅稅基量化過程分析，則係關於區段地價劃分、判定買賣實例之情況及交易價格及徵收之際公告土地現值評定。另就土地改良物稅稅基之稅捐客體認定部分，機械設備是否係屬房屋而須課徵房屋稅問題，實務有否建構何種標準;量化分析部分，則是先介紹類型化觀察法應用概念，再就特殊構造物之實際工料、建材類別及折舊率等作實務判決分析。最後就討論之主題為簡單之總結，並且就現行制度之不合理提出檢討與建議，不動產稅稅基評定過程應增加不動產估價師比例、關於工業用不動產稅稅基應有明確標準、細緻化特殊構造物之評定基準及不動產稅稅基評定資訊應予適當予以公開等。

關鍵字

稅基；稅基評定；土地稅；土地改良物稅；不動產稅

並列摘要

Real estate tax base assessment is a combination of professional real estate value appraisal and political decision making. In Taiwan, real estate tax rates are determined by standards stipulated by the central government, whereas the real estate tax base is calculated by local governments. This discrepancy makes the process through which the tax base is assessed worthy of in-depth investigation. Tax bases determine the real estate tax rates payable by taxpayers and are affected by the objects of taxation and method of real estate price appraisal, resulting in frequent disputes between taxpayers and taxation agencies. This study investigates the tax base for real estate tax in Taiwan. It first discusses the concept of real estate by comparing the concepts of “land and things which are constantly affixed thereto” in the Civil Code and “land and improvement on land” in the Land Act. Further analysis is conducted on the various taxation practices when the object of taxation is the possession or transaction of real estate and any resulting capital gains. Through in-depth examination of the assessment methods for calculating real estate tax bases, the study considers the tax bases of land and land improvements and the legal and procedural basis according to which the value of a real estate property can be appraised and converted to its tax base. Other than value appraisal practices, this study also focuses on tax base assessment regulations that enable personal participation of interested parties and administrative remedies available to dispute assessment results. Discussion of real estate tax base practices covers qualitative aspects that involve recognition of the object of taxation as well as quantitative conversion of tax bases. Regarding the object of taxation for land value tax in Taiwan, a preferential tax rate can only be granted to an object that qualifies for appropriate land use types and other additional conditions. For example, any land that is not designated as “agricultural” land will be subject to agricultural land tax if it is in fact used for agriculture and meets certain conditions. Quantification of land value tax base in Taiwan emphasizes the location’s land value appraisal, verified transaction and final sale price, and government-assessed land value when the transaction is concluded. Regarding objects of taxation for improvement of land, this study focuses on whether mechanical installations should be recognized as houses and be subject to house tax as well as the recognition standards that are currently in practice for such installations. For quantification, application of the typecasting approach (typisierende Betrachtungsweise) is introduced, and subsequently practices in terms of quantities, types, and depreciation rates of different construction materials used in specialized structures are analyzed. This study concludes with suggestions for the areas of current practices that are deemed unreasonable. Specifically, real estate appraisers should play a greater role in real estate tax base assessment. Assessment of industrial real estate tax base requires clearer standards, and assessment standards for specialized structures should be more thorough and refined, with information relating to real estate tax base assessment published in a timely manner.