工程受益費課徵政策之研究-以南投縣為例

地方政府財政赤字，財務狀況惡化，舉債額度不斷增加，財政收支失衡，已嚴重影響地方建設推動與人民福祉，在開源不易，節流效果不彰情形下，要將原本已停徵的稅、費復徵，面臨的壓力更是鉅大。本研究以地方財政問題為出發點，租稅公平原則為依歸，探討符合受益原則課徵的工程受益費，實務上面臨著各縣市地方政府政策選擇不一致的問題，尤其在絕大多數縣市地方政府停徵工程受益費，南投縣內部分地方自治單位獨排眾議地，推動徵收工程受益費政策，挹注地方財政，活絡公共工程建設，確保公共活動基本水準支出。面對工程受益費課徵政策選擇不一致的現象，以南投縣為研究對象，研究、歸納其根本原因。蒐集彙整相關事件與報導，整理歸納研究主軸，輔以文獻與文件探討工程受益費的立法目的、歷史沿革、演進概況及政策現況，採質性研究方法，對政策決策者與實務工作者進行訪談，取得最後研究發現並提出建議，期待對工程受益費課徵政策與法律依據提出改善建議，地方財政得以健全發展。

關鍵字

工程受益費；受益原則；南投縣；地方財政

並列摘要

Budget deficit, deteriorated financial status, increasing amount of government debt and imbalance on receipt and expenditure of local government have great damages on local construction and welfare for citizens. Due to the difficulties of finding new resources and ineffectiveness of cutting expenditure, restarting to collect fees and taxes will face great pressure from the public. Started with the dilemma of local government’s finance, with the principle of fair taxation, this research choose to probe “the community development fee by construction projects” which fulfill the benefit principle. In practice, the policy choices of local government are inconsistent. While most local governments choose not to collect community development fee by construction projects, some local self-governance groups in Nantou County promote this policy in order to add new resources to its finance, develop local construction and maintain the standard of public expenditure. To find the reason behind the different policy choices on community development fee by construction projects, this research choose Nantou County as object as well as collect related event and news reports to set the outline for this research. Also, it collected archival data including the legislative purpose, history, development, and current status and applied qualitative research method to interview policy maker and practitioner. Concluded with findings and suggestions to improve policy aspect on community development fee by construction projects as well as legal aspect expecting well-developed local finance.