房地合一稅制實施前後對自地自建及合建分屋所得稅負之影響

The Impact of the Income Tax Burden of Self-Built and Co-onstructed Houses before and after The Implementation of The Integrated Housing and Land Tax System

廖婉媛(Wan-Yuan Liao)

指導教授 ： 蕭幸金 ； 楊葉承

國立臺北商業大學/財經學院/會計資訊系暨會計財稅碩士班/碩士(2022年)

摘要

內政部不動產資訊平台資料分析顯示，目前全國30年以上屋齡的住宅高達50%以上，因此，在新屋價格高居不下，越來越多老舊房屋的持有者，會有將原有房屋翻新的意願。而政府於民國105年1月1日實施房地合一稅制(1.0)，且於110年7月精進與實施房地合一2.0 制度。
本研究探討政府房地合一稅制實施前後，對土地持有者及高齡房屋持有者在自地自建或合建分屋下，土地的取得日、交易日、取得方式及土地持有人身分，套用房地合一之相關規定，會產生那些稅負差異？本研究採用個案分析及模擬案例的研究方法，比較不同課稅制度下之稅負差異。而究結果，將可提供地主作為建造方式及出售時點之決策建議。

關鍵字

房地合一稅制 ； 自地自建 ； 合建分屋 ； 所得稅負

並列摘要

According to the analysis of data from the Real Estate Information Platform of the Ministry of the Interior, more than 50% of the houses in the country are more than 30 years old. Therefore, as the price of new houses remains high, more and more owners of old houses will renovate their original houses. On January 1, 2005, the government implemented the House and Land Transactions Income Tax Act 1.0 , and in July 2011, An amendment to the Income Tax Act, the so-called “House and Land Transactions Income Tax 2.0,” became effective.
This study explores how the differences in tax burdens based on the land acquisition date, transaction date, acquisition method, and individual or landholders will be affected to the landowners and the holders of old house, which will be reconstructed by Self-construction on self-possessed land or self-possessed land or Jointly-constructed with house divided case, before and after the implementation of the government's new tax act system in. This study uses case analysis and simulated case research methods to compare the differences in tax burdens under different taxation systems. The result of the study will be able to provide the landlord with a decision-making suggestion on the construction method and the time to sale.

並列關鍵字

House and Land Transactions Income Tax ； Self-Built House ； Co-Construction Distribution ； Income Tax Burden

參考文獻

論文

1、 黃淑萍（2021）。不動產稅務管理之案例探討。國立臺北商業大學會計資訊系暨會計財稅碩士班碩士論文，台北市。 取自https://hdl.handle.net/11296/p9tus7

2、 吳雀翬（2021）。房地合一稅制對建設業租稅負擔之影響。國立臺北商業大學會計資訊系暨會計財稅碩士班碩士論文，台北市。 取自https://hdl.handle.net/11296/3nbk92

3、 黃欣樺（2021）。台灣房地合一政策之政治經濟分析，1949-2021。國立臺灣大學政治學研究所碩士論文，台北市。 取自https://hdl.handle.net/11296/7x4mrw

4、 周銘倫（2020）。房地合一稅實施後對於納稅義務人租稅負擔之影響。國立政治大學財政學系碩士論文，台北市。 取自https://hdl.handle.net/11296/3k5h92