臺中市地價稅適用單一稅率課徵之可行性研究

地價稅適用單一稅率制度乃為取消累進稅率制度課徵地價稅改採取單一比例稅率，刪除特別稅率及各種減免項目，並給予單一免稅額度，其有助於稅制簡化及促進地價稅課徵之合理性。本研究旨在從課徵稅制簡單化及課徵合理性為觀點，籍由臺中市106年地價稅實際開徵資料，模擬單一稅率制度重新核稅，並透過比較單一稅率制度與累進制度之差異，分析地價稅改採單一稅率制度之可行性。模擬結果主要發現：（1）適用單一稅率制度課徵地價稅，可簡化稅制。（2）單一稅率制度，可使開徵人數減少，有助於減少稽徵成本並使納稅義務人享有較高之稅務服務品質。（3）課徵單一稅率制度，使低申報地價之納稅義務人減少稅負負擔，較高申報地價之納稅義務人增加稅負負擔，有助於課徵之合理性。（4）第十分位納稅義務人因存在土地集中總申報地價極端值之狀況，致其稅負降低，應額外佐以課徵補充稅負，以求課徵之合理性。

關鍵字

地價稅；單一稅率；租稅合理；租稅負擔

並列摘要

The flat rate for Land Tax is that flat tax rate replace progressive tax rate, remove special tax rates and various tax exemptions, and grant a single tax exemption, which will help simplify the taxation system and promote the rationality in Land Tax. The purpose of this study is to simplify and rationalize the taxation system. We will use the actual Land Tax data from Taichung City in 2017 to simulate the flat tax rate system and re-inspect the tax, and compare the difference between the flat tax rate system and the progressive system. To analyze the feasibility of changing the Land Tax to a flat tax rate system. The main findings of the simulation are as follows: (1)Levy flat Land Tax rate can simplify the tax system. (2) The flat tax rate system can reduce the number of people recruited, help reduce the cost of collection and make taxpayers enjoy higher quality of tax services. (3) The flat tax rate system makes taxpayers with lower declared land value to reduce the tax burden, and taxpayers with higher land prices increase the tax burden, which is conducive to the rationality of the levy. (4) The top part taxpayer due to the existence of the extreme value of the total declared land price, resulting in a reduction in tax burden, should be supplemented with additional tax burdens in order to make the assessment reasonable.