房屋稅改之影響－以台中市為例

房價出現快速上揚，民調顯示「房價太高」為民怨之首，此結果引發大眾對不動產交易及持有的各項稅捐特別關注。政府的財政的困難是調整房屋課稅現值的原因。房屋稅成為地方政府最重要的開源標的物，房屋持有稅成為地方政府最穩定財源。政府以持有稅太低來調整房屋稅，以「打房」為口號，各地方政府接連調漲房屋標準單價，導致新房屋稅漲幅驚人，已引發諸多爭議。房屋稅的調整對市政府稅收、住宅所有權人、租屋族、都市更新、商用不動產及房價都會有許多的影響。103年開始有囤房稅，雖然稅率是由中央政府決定範圍，但實際執行稅率及房屋現值的調整已完全可由地方政府決定，地方政府的影響力因此加重，對落實地方自治的實踐進了一大步。房屋稅稅收穩定有增長性，是各縣市的主要財源。但以房屋稅來想要影響房價是一個不好的政策目標，由各項資料顯示房屋稅的改革與房價並無直接的關係，現今各縣市政府也已經開始檢討改進。政府應制訂出合理的房地產政策，合理調整房地產稅制，徹底落實租稅正義，台灣房地產價格才可能穩定、不暴漲暴跌，進而充裕地方財政，落實地方自治。

關鍵字

房屋稅；房屋標準單價；房屋現值；地段率；折舊率

並列摘要

House prices have risen rapidly, and the polls show that “prices are too high” is the top of the public grievances. This result has caused public concern about real estate transactions and various taxes held. The financial difficulties of the government are the reasons for adjusting the present value of house taxation. House Tax has become the most important open source object of local governments, and housing holding tax has become the most stable source of income for local governments. The government has adjusted the House Tax with too low holding tax while with the slogan of "bashing on house price", local governments have successively raised the standard unit price of building, resulting in an alarming increase in the new House Tax, which has caused many controversies. There are many influences in on municipal government taxes, homeowners, renters, urban renewal, commercial real estate, and house prices when adjusting House Tax. Since 2014, there has been a mortuary tax. Although the tax rate is determined by the central government, the actual implementation of the tax rate and the adjustment of the current value of the building can be completely determined by the local government. The influence of the local government is thus aggravated, and the practice of implementing local self-government has entered a big step. There is growing when revenue of House Tax is stable, and it is the main source of income for all counties and cities. However, it is a bad policy goal to use House Tax to influence house prices. Various data show that the reforming of House Tax has no direct relationship with house prices. Now counties and municipal governments have begun to review and improve. The government shall formulate a reasonable real estate policy, rationally adjust the real estate tax system, and thoroughly implement the taxation justice, so that real estate prices in Taiwan may be stable, not soaring and plunging, and thus local finances could be sufficient and it could implement local autonomy