房地合一稅實行後對於不同型態之房地產移轉稅負影響

房地合一稅將『土地資本利得』從免徵所得稅，改以實際成交價格減除成本、費用課徵所得稅，計算過程涉及房地持有期間、取得方式和成本認列，每個項目均牽引稅額消長，也導致民眾因稅賦考量，而調整土地登記的型態，表明房地合一稅與土地登記密不可分的關係。 2021年四月的修法內容，包含提高稅率、拉長閉鎖期、擴大課稅範圍、將營利事業納入短期種稅率等，尤其配合跨部會合作，實施時價登錄2.0、限制信用、緊縮金融管制等措施，更展現政府打擊短期炒作不動產的決心。本研究將透過案例演算，說明不同土地登記型態，對房地合一稅稅賦的差異性，尤其是透過繼承和贈與登記，現行稅制存在稅率過高及不合理性；分析不動產與現金對財富傳承之比較、過去國人較不偏好【債留子孫】將出現不同思維的優勢。實施房地合一稅最終目的是要抑制短期交易炒作房地產，似可構思棒子與胡蘿蔔兼施來鼓勵長期持有，研議長期持有減徵與免徵配套措施，例如:持有超過40年免予課徵房地合一稅、繼承後一定時間內再繼承應予以減免、對房地重建或都市更新換回房地與多選配坪數一併再出售時之稅制簡化，做出具體建議，以期對公平、合理及優質的課稅環境略盡棉薄之力。

關鍵字

所得稅；房地合一稅；不動產移轉；資本利得；實質課稅原則；自住房地；信託登記；借名登記；遺產稅；贈與稅

並列摘要

The real estate integrated income tax exempts "land capital gains" from income tax, and changes it to the actual transaction price minus costs and expenses. The increase and decrease of tax has also led the people to adjust the type of land registration due to tax considerations, indicating the inseparable relationship between the real estate integrated income tax and land registration. The content of the revised law in April 2021 includes raising the tax rate, extending the lock-up period, expanding the scope of taxation, and incorporating profit-making businesses into short-term tax rates, etc., especially in cooperation with inter-ministerial associations, implementing current price registration 2.0, restricting credit, and tightening financial controls Such measures also demonstrate the government's determination to crack down on short-term real estate speculation. This research will use case calculations to illustrate the differences in the taxation of the real estate integrated income tax for different types of land registration. Especially through inheritance and gift registration, the current tax system has excessively high tax rates and irrationality; analysis of the relationship between real estate and cash comparing the inheritance of wealth, people in the past did not prefer [debt to keep offspring] will have the advantage of different thinking. The ultimate goal of implementing the real estate integrated income tax is to curb short-term transactions and speculation in real estate. It may be conceivable to use both sticks and carrots to encourage long-term holdings, and discuss supporting measures for long-term holdings reduction and exemption, such as: holding for more than 40 years exemption from the real estate integrated income tax, re-inheritance after a certain period of time after inheritance should be reduced or exempted, the tax system when the premises are rebuilt or urban renewal is exchanged for the premises and sold together with multiple optional square feet, and specific recommendations are made. In the hope of a fair, reasonable and high-quality taxation environment, we will try our best to do our best.

並列關鍵字

income tax ； the real estate integrated income tax ； real estate transfer ； capital gains ； substantive taxation principles ； Own property ； trust registration ； borrowing name registration ； inheritance tax ； gift tax