房地合一稅改後對不動產租稅之探討

長期施行的不動產稅制，為改善貧富差距，落實居住正義，使社會資源合理配置下，從民國100年增加房屋土地移轉課徵特種貨物稅(奢侈稅)開始，漸行進入修法立法時期，直至民國105年1月1日修訂完成，公佈『房地合一稅』新稅制；此項重大改革政策為:(1)以「實價課稅」為前提，不動產交易以實際成交價為稅基。(2)土地不再免交易所得稅，與房屋合併課稅。(3)實施重稅稅制，遏止短期炒作房地市場亂象。(4)符合公平納稅原則，乃國人所期待樂見。本研究探討個人及營利事業在房地合一對不動產稅制租稅改變。試舉案例分析，(案例一)個人不動產交易損益；(案例二)個人因繼承或受贈取得的房屋土地所得；(案例三)營利事業各種情況之財產交易所得；(案例四)營利事業長期持有房地產移轉；從四個案例分析探究，運用合法合理模式統合審計核算，其結論能提供個人及營利事業之經營者、股東投資者，在財產規劃及企業營運上作最適切且最有利之節稅策略方針。

關鍵字

房地合一稅；實價課稅

並列摘要

The real estate property tax system has long been implemented to mitigate the uneven distribution of wealth, realize residential justice, and facilitate rational allocation of social resources. The specifically selected goods tax (also known as the luxury tax) has been applied to transfer of housing and landsince 2011. The act regarding the tax underwent legislation and amendment until the new taxation system of consolidated housing and land tax was implemented on January 1, 2016. Major tax reforms include the following: (a) Property transactions are taxed based on actual selling prices. (b) Land-transaction income taxes are levied in combination with housing-transaction taxes. (c) Heavy taxation systems were implemented to curb short-term transactions in the housing market. (d) Conformity to the principle of tax equity satisfies Taiwanese expectations. This study exploredthe influence of the consolidated housing and landtax reform on individual and profitable organizations. The following cases were selected for analysis. Case I: Profit and loss of individuals’ property transactions. Case II: Individual incomes from inherited or gifted housing and land. Case III: Incomes of profitable organizations from miscellaneous property transactions. Case IV: Transfer of real estate properties held by profitable organizations for a long period. Analyses of the four cases were integrated for auditing calculation with legitimate and rational models. The conclusion provided individual and profitable organizational managers, shareholders, and investors with the most suitable and profitable tax saving strategies in estate planning and business operation.