房屋稅改之影響—以桃園市為例

「房屋稅」是地方政府重要的財源。財政部為健全財政，提升地方政府財政自主、落實居住正義及維護租稅公平，除了修改房屋稅條例，也發函敦促各縣市政府適切訂定房屋稅徵收率及合理評定房屋標準價格。各縣市政府依照地方特性及需求，訂定了房屋稅徵收率及房屋稅徵收細則，因此各有不同程度的改革，本研究主要是以各種不同的角度來分析近年來桃園市房屋稅改革的影響。本研究以租稅原則、文獻探討來分析房屋稅改革，對調漲房屋稅稅額的各項因素的調整一一分析，並蒐集房價、稅收的資料，分析房屋稅改革對政府稅收及房價的影響。研究結果顯示，房屋單價雖然長期偏低，但以單一日期做分界，一次性調漲六成，會造成不公平的現象。地方政府在房屋稅條例下，有著更大的權限進行房屋稅改革，但受限於選舉考量，無法發揮。街道率調整愈來愈高，卻沒有量化的標準。折舊率調整後，依然偏低，形同高估房屋價值，超收房屋稅。私人房屋稅免徵標準應隨房屋標準單價調高60%而增加到十六萬。房屋稅改革後使桃園市房屋稅政府稅收增加，且隨著新建物的持續增加稅收也會逐年成長。以平抑房價為口號而進行的房屋稅改革，對平抑房價效果不明顯，但藉打房名義，實則增稅的目的已達成。

關鍵字

房屋稅；房屋標準單價；地段率；折舊率

並列摘要

“House Tax” is an important source of income for local governments. In order to improve finance, enhance financial autonomy of local governments, implement housing justice and maintain fair taxation, the Ministry of Finance not only amended House Tax, but also sent a letter to urge the counties and cities to properly set the rate of House Tax and reasonably assess the standard price of house. According to local characteristics and needs, the county and city governments have set collection rate of House Tax and collection rules of House Tax, therefore, there are different levels of reforming. This study mainly analyzes the influence of reforming of House Tax in Taoyuan City in recent years from different angles. This study analyzes the reforming of House Tax with the principle of taxation and discussion of literature, analyzes the adjustment of various factors of the increase of House Tax and collects data on house prices and taxation to analyze the influence of reforming of House Tax on government taxation and house prices. The results of this study show that although the unit price of the house is low for a long time, however, if when dividing by a single date, a one-time increase of 60% will cause unfairness. Under the rules of House Tax, local governments have greater authority to carry out reforming of House Tax, but they are limited by election considerations and cannot be used. Adjustment of street rate are getting higher and higher, but there is no quantitative standard. After adjustment of depreciation rate, it is still low which will overestimated the value of the house and overcharge the house tax. The exemption standard for private house tax shall be increased to one hundred and sixty thousand with the standard unit price of the house increased by 60%. After reforming of House Tax, the tax revenue increases for House Tax in Taoyuan City, and the tax will increase year by year with the continuous increase of new construction materials. The reforming of House Tax, which is base on the slogan of house prices, is not effective in stabilizing house prices. However, in the name of bashing on house price, the purpose of increasing taxes has been achieved.