私有土地地價稅減免之研究-以土地稅減免規則第八條為中心

張靜如(Ching-Ju Chang)

指導教授 ： 盛子龍

國立中正大學/法學院/財經法律學系/碩士(2011年)

摘要

地價稅之課徵源自於地租理論，作為不動產稅一環之地價稅，亦有本體稅與收益稅及其正當性之爭議，然而地價稅以土地價值作為課稅基準，且其稅源穩定、不易逃漏，且地價之創造無疑是全民或政府所共同創造，故地價稅之課徵似已逐漸與地租理論脫離，而帶有促進土地流通及落實財富重分配之理想，而有其政策目的存在。況我國地價稅之徵收源自於國父平均地權之理念，更是帶有前述理想之濃厚政策目的，
本論文就地價稅理論基礎、特性、正當化理由、立法沿革及稅捐主體、客體、稅基、稅率等構成要件歸納、整理，並提出令人詬病之缺陷，以對我國地價稅法制作一完整之介紹，而為了「發展經濟，促進土地利用，增進社會福利」，立法機關更賦予行政院訂立減免之相關程序及標準，行政院遂依相關授權規定訂立土地稅減免規則。
其中土地稅減免規則第八條乃針對私有土地地價稅減免之規定，該條與人民及財政收入具有高度相關，故本論文對該規定之構成要件加以分析，並對主管機關所為之函釋及實務爭議加以整理，歸納，並提出本文見解供參，然而土地稅減免規則之訂立似有違租稅法定主義，縱合於租稅法定主義，授權亦並非明確，而土地稅減免規則第八條之規定更有逾越授權基準之嫌，為了避免減損地方政府之財政收入，落實地價稅課徵及減免目的達成，本論文遂對相關規定加以檢討，並提出立法建議供參。

關鍵字

地價稅 ； 減免優惠

並列摘要

The levy of land tax originates from the theory of land rent. As one part of the real estate tax, there also exist legal disputes between Substanzsteuern (tax on non-income values) and benefit tax. However, the land tax takes land value as the levy standard and its tax fund is stable and hard to evade. Moreover, the land value is created by the public and government. Based on the above reasons, the levy of land tax seems to have gradually separated from the land tax theory. Furthermore, it has the ideal of promoting land circulation and implementing wealth redistribution so that it has its political purpose. As the levy of Taiwan land tax originates from the idea of equalization of land ownership proposed by Sun Yat-sen, it has strong political purposes of future ideal.
This paper concludes, classifies and proposes blameful defects based on the theoretical foundation , characteristics, warrants, legislation history, tax subjects, objects, tax base and tax rate of the land tax and completely introduces the legislation process of Taiwan land tax law. In order to develop economy, promote land utilization and improve social welfare, the legislative body endows the Executive Yuan with related procedures and standards of legislation and reduction. Therefore, Executive Yuan is entrusted to conclude the regulations of land reduction.
In terms of the regulations of land reduction, the 8th article provides the regulation on private land tax reduction which is highly related to people and fiscal revenue. Therefore, this paper analyzes the key components of this regulation and classifies and concludes the laws made by authorities and practices disputes so as to propose the opinions for reference. However, the regulation on land tax reduction goes against legal land tax principles, so it is incorporated into the legal land tax principles. Moreover, the authorization is not clear. Hence, the 8th article of land reduction is suspected of acting beyond the authorization standard. In order to avoid the reduction of local government fiscal revenue and carry out the land tax levy and reduce goal achievement, this thesis reviews relevant regulations and proposes legislation suggestions for reference.

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