地價稅稅制改革之研究

Study on Land Value Tax Reform

張宮凰(Gong-Hwang Chang)

指導教授 ： 陳育成

共同指導教授 ： 林晏如(Yen-Ju Lin)

國立臺中科技大學/商學院/財政稅務系租稅管理與理財規劃碩士班/碩士(2018年)

摘要

平均地權的政策目的，是希望每一個人都能得到一塊基本生活所需的土地，地價稅累進起點地價就是這最小限度面積的平均地價，要限制之使用面積，故地價稅以累進起點地價為衡量標準，按地價總額超額累進課徵，屬於從價稅。而地價稅自用住宅用地為「要件式」的租稅優惠，以「面積」作為衡量標準，致課稅基礎與優惠基礎不一致，破壞累進稅制架構，等同將累進起點放寬，且造成課稅不公、形成婚姻的懲罰、未充分保障人權、違反稅捐稽徵經濟原則並影響人口統計之正確性等缺失。
本文彙整土地法、平均地權條例及土地稅法等有關文獻，探究地價稅自用住宅用地與累進起點地價之制定修正背景與立法目的，以Gini係數衡量自用住宅用地節稅金額之公平性。再運用政府機關公開資訊之國土面積、人口、地價稅稅源等業務統計資料，客觀分析現今之社會經濟發展與人口結構以平均地價7公畝之累進起點是否得宜。歸納法規基礎後發現自用住宅用地之規定缺乏正當性及必要性，Gini係數顯示節稅金額分配高度不均，以7公畝之平均地價作為地價稅累進起點地價，標準過寬不合時宜。故應「取消自用住宅用地」以「基本定額地價」作為地價稅的租稅優惠，以消彌上述缺失，並依現今人口及社會結構，重新檢討累進起點地價，以各該直轄市或縣（市）土地3.5公畝之平均地價為準，以期達成防止土地集中、地盡其利的政策目的。本研究結果可作為地價稅施行成效之回顧及未來稅制改革修訂之參考。

關鍵字

地價稅 ； 自用住宅 ； 累進起點地價 ； Gini係數 ； 租稅公平 ； 稽徵經濟原則

並列摘要

he equalization of land rights policy is hoping that everyone can get a piece of land for basic needs. Based on it, the starting point of progressive Land Value Tax rate puts restrictions on the size of the land. Land Value Tax, therefore, a type of ad valorem duty, levies taxes on the starting point and imposes progressive tax rate on the total. The self-use residential land tax, a sort of preferential tax, has to meet its “requirements,”which is based on the “size of the land”. It causes not only the inconsistency between taxable bases and preferential tax bases, but also undermines the progressive tax structure, just like lifting the starting point, unfair taxation, marriage penalties, human rights violations, tax collection violations, inaccurate demographic statistics, etc.
The study has compiled Land Act, The Equalization of Land Rights Act, Land Tax Act and other relevant documents to get a better understanding of the background and legislation purposes of the self-use residential land as well as the starting point of progressive Land Value Tax rate. Finally, the research work will inquire into its fairness by utilizing Gini coefficient. After analyzing the regulatory provisions, we have found that the self-use residential land tax lacks its necessity. With 7 acres of average land value being the starting point of the progressive Land Value Tax rate is outdated, Gini coefficient also indicates the inequity of tax savings. In order to find solutions to the deficiencies, the “basic fixed amount of land value” should be abolished, instead it should levy taxes in accordance with the structure of the society and demographics. The study aims to prevent large-scale land acquisition and make the best use of land by reviewing the starting point of progressive Land Value Tax rate based on the average land value of 3.5 acres of the municipalities or counties. The results could be taken as a reference for the reflection of the implementation of the Land Value Tax and tax reform in the future.

並列關鍵字

Land Value Tax ； The Equalization of Land Rights Act ； tax reform ； Gini coefficient

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