視為農地不課徵土地增值稅之研究~以農業發展條例第38條之1為中心

As a study on the agricultural land is not land value-added tax levied~Rural development regulation 38 of article 1 as the Center

張誠仁(Chang Cheng-Jen)

指導教授 ： 黃俊杰

國立中正大學/法學院/財經法律學系/碩士(2016年)

摘要

有關我國農業用地作農業使用減免土地增值稅之優惠措施，從66年2月公布施行之平均地權條例第45條規定農業用地移轉後為自耕農業使用者，以該宗土地增值稅額百分之二十由政府補助自耕農地承受人，嗣於72年8月1日公布施行之農業發展條例第27條規定，農業用地依法作農業使用移轉自行耕作之農民而繼續耕作者，免徵土地增值稅，並於89年1月26日公布施行之土地稅法第39條之2規定農業用地依法作農業使用移轉自然人，得申請不課徵土地增值稅，歷經多次變革。
另依行政院83年11月28日台財字第44533號函釋，原經編定為農業用地之土地，嗣經區域計畫或都市計畫通盤檢討變更編定為非農業用地，倘該土地在細部計畫尚未完成前，如經都市計畫主管機關認定，仍應依原來土地之土地使用分區別(或用地別)管制而視為農業用地，其於移轉或繼承時，亦有土地稅法及農業發展條例免徵土地增值稅規定之適用(實務上稱此類土地為視為農地)，該函釋嗣於土地稅法施行細則第57條之1予以明定，並於99年12月8日公布施行之農業發展條例第38條之1正式納入法律條文。是以，法律既已有明文規定視為農地准予減免土地增值稅，然而，財政部歷年來卻以行政函釋方式增訂諸多限制條件，已實質變更納稅人之租稅負擔，而於稅捐稽徵實務上常引發不少爭議，本文擬就稅捐稽徵實務經常發生之爭議內容作為探討對象，並以行政法院之裁判所涉及各種爭點作系統化之歸納與整理，以探求租稅法令及主管機關相關函釋是否有檢討修正之必要。

關鍵字

土地增值稅 ； 農業使用 ； 視為農地 ； 農業用地

並列摘要

About China agricultural with to for agricultural using relief land VAT of offers measures, from 66 years 2 months announced purposes of average land Ordinance subsection 45 article provides agricultural with to transfer Hou for since tillage agricultural user, to the cases land VAT amount 20% by Government grants since tillage agricultural to bear people, heir Yu 72 years 8 months 1 Date published for implementation of the rural development regulation 27 provides that the transfer of agricultural land according to law for agricultural use tillage farmers continue to farm on their own, are exempted from land value increment tax, and in 89 years 1 month 26 announced the date of promulgation of the land tax act subsection 39 2 Provides transfer of agricultural land for agricultural use by law of natural persons, application not levying VAT, and through many changes.

Another according to administrative hospital 83 years 11 months 28 day Taiwan fiscal Word subsection 44533 , letter release, original by series set for agricultural with to of land, heir by regional plans or city plans overall review change series set for non-agricultural with to, if the land in details plans yet completed Qian, as by city plans competent organ finds, still should according to original land of land using points difference (Or with to don't ) control and considered agricultural with to, its Yu transfer or inherited Shi, also has land tax method and the agricultural development Ordinance exemption land VAT provides of applies ( practice Shang said this class land for considered agricultural to ), the letter release heir Yu land tax method purposes rules subsection 57 article of 1 be Ming set, and Yu 99 Year 12 month 8 day implementation of the rural development regulation 38 of article 1 into law. Is to, legal both has has expressly considered agricultural to granted relief land VAT, however, Treasury over to is to administrative letter release way updated many limit conditions, has real change taxpayers of tax burden, and Yu tax collection practice Shang often raised many dispute , paper intends on tax collection practice often occurred of dispute content as discussion object, and to Administrative Court of referee by involved various race points for systematic of antibody and finishing, In order to seek rent tax and the related letter of release by the competent authority whether the review necessary amendments.

並列關鍵字

agriculture ； seen as agricultural land use ； agricultural land ； land value increment tax

參考文獻

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