土地增值稅調整對地方財政之影響

本文主要探討2005年修正後之土地法第33條及平均地權條例第44條，將土地增值稅稅率由40％、50％、60％，永久調降為20％、30％、40％，實施土地增值稅永久調降政策對地方財政有什麼樣的影響。本文將藉由土地增值稅稅率的調降政策，來了解地方財政的影響，並藉由歲入控制變數與歲出控制變數，來了解地方財政是否會因為歲入、歲出的影響而有所變化，同時也藉由實施土地增值稅的調降政策變數，包括減半徵收政策期間、永久調降政策期間，來檢驗政策的實施，是否有效改善地方財政。實證結果顯示，土地增值稅實徵淨額的增加，會使地方財政更為惡化。另外，補助及協助收入依存度低的縣市相較於其他的縣市，其地方財政較為改善；反之，補助及協助收入依存度高的縣市相較於其他的縣市，其地方財政較為惡化。政策變數的部分，實施永久調降政策，會讓地方財政改善。由以上的實證結果來看，可以看出在土地增值稅實施永久調降政策，會讓土地增值稅稅收減少；因此，土地增值稅稅率的調整，對於地方財政的影響，仍有惡化的現象。

關鍵字

土地增值稅；公告現值；固定效果；隨機效果

並列摘要

This paper examines the 2005 Act amended section 33 of the land and the average land right section 44, the land value increment tax rate from 40%, 50%, 60%, a permanent cut of 20%, 30%, 40%, implementation of land value increment tax cut permanent local governments have policies on what kind of impact. This article will cut through the land value-added tax policy, to understand the impact of local governments, and by age-old out into the control variables and control variables, to understand whether because of local financial revenue, the impact of age of a change, but also by the implementation of land value-added tax cut policy variables, including policy halved during the period of permanent cut policy, to test the implementation of the policy, to improve the effectiveness of local governments. The empirical results show that the real land value increment tax levy increase in the net, make local governments more worse. In addition, dependence on subsidies and assistance to low-income counties compared to other cities and counties, the local governments more improvement; the other hand, high dependence on income assistance and to assist cities and counties in comparison to other cities and counties, the local governments more deteriorated. Policy variable part of the implementation of a permanent cut policy, local governments will improve. The empirical results from the above point of view, we can see the implementation of a permanent tax cut in the land policy, land value-added tax will decrease; therefore, land value-added tax adjustment, the impact for local governments, there is still deterioration.