從所得概念論我國個人房地交易所得課稅制度──以房地合一平等課稅為中心

A Study on the Taxation System of Individual Income from Transactions of House and Land of Residents of the Republic of China from the Viewpoint of the Income Concept : Focusing on Equal and Integrated Taxation on House and Land

陳姵伊(Pei-Yi Chen)

指導教授 ： 葛克昌 ； 林明鏘

國立臺灣大學/法律學院/法律學研究所/碩士(2017年)

https://doi.org/10.6342/NTU201703322

摘要

我國自2016年1月1日起實施房地合一課徵所得稅制度，其中，我國境內居住個人從事房屋及土地之交易時，因土地增值稅之課稅規定不變，仍須課徵土地增值稅，並對房屋、土地全部交易所得減除當次交易之土地漲價總數額（即土地增值稅之稅基）後之餘額分離課徵所得稅，按照持有期間長短而適用不同比例稅率。此一作法引起本文研究之興趣：舊制之主要缺失為何？仍保留土地增值稅之原因何在？此一立法政策是否不僅未完全解決舊制之缺失，亦產生自身新問題？

本文從最上位之我國所得稅法上所得概念出發，認為雖所得稅法對於所得概念未有明文定義，惟該法第14條第1項依所得之來源將所得分為十類所得，蘊含所有所得類型應平等對待之意旨。再到次上位之資本利得概念，透過各種所得理論之探討後，確認資本利得屬於我國所得稅法上之所得。本於所有所得類型應平等對待之一貫立場檢視支持資本利得加重課稅或減免課稅之各個理由，本文主張集遽效應可作為減輕課稅之正當理由，以平等對待長期累積之資本利得，而鼓勵投資則僅可作為部分資本利得減輕課稅之正當理由，例如資本利得中之房地交易所得不應被包括在此一稅捐優惠之範圍內，以避免侵害人民之適足居住權。最後來到我國個人房地交易所得課稅制度之立法檢討，整理分析立法史並釐清本文對於土地增值稅之定位後，探討舊制下之主要缺失，再進行新制保留土地增值稅規定所生相關問題之討論，最後作出保留土地增值稅並無正當性之結論。

在立法建議部分，本文主張廢止現行土地增值稅之課稅規定，個人房地交易所得應與其他所得綜合累進課徵，無須區分房屋及土地各別之交易所得，並應實施實價課稅，進一步將個人房地交易所得課稅制度涵蓋範圍擴大及於與房屋、土地交易具相同經濟實質者，俾能貫徹量能課稅原則。檢視本文所提出此一立法建議，確實能解決個人房地交易所得課稅新舊制之問題。

最後附帶討論舊制檢討中所遺留之獨資及合夥課稅問題，本文認由於個人被認定為獨資或合夥營利事業時，相較於一般個人，未具有較高之經濟負擔能力，故不應因此被課予較重稅負。

關鍵字

房地合一 ； 土地增值稅 ； 房地交易所得 ； 資本利得 ； 量能課稅原則 ； 比例稅 ； 累進稅

並列摘要

Since January 1, 2016, the system of integrated taxation on income from transactions of house and land has been implemented in our country. According to the new taxation system, when individuals residing in our country carry on transactions of house and land, they should pay land value increment tax for the law of such tax has not changed. Furthermore, their income derived from transactions of house and land, after deduction of the total amount of land value increment, i.e. the tax base of land value increment tax, shall not be added to the gross consolidated income. The tax payable, instead, shall be computed separately and apply different proportional tax rates depending on the period where the transferred house and land have been held. This inspires my interest in research on what the main defects of the old system are, what the reason that land value increment tax is retained in the new system is, and whether this policy of retaining such tax not only leaves defects of the old system unresolved but also leads to new problems in the new system.
My research starts from the superordinate concept, namely the income concept of the Income Tax Act of our country. I think the provisions of Paragraph 1 of Article 14 which divide individual income into ten categories in accordance with sources of income imply that all categories of income should be treated equally, though there is no any clear definition of the income concept in the Income Tax Act. Next, I do research on the basic concept, namely the concept of capital gains. By exploring various theories of income, it is confirmed that capital gains are income of the Income Tax Act in our country. After discussing all the reasons that capital gains should be taxed more and the reasons that they should be taxed less from my consistent standpoint that all categories of income should be treated equally, I argue that bunching effect can be a proper reason that capital gains should be taxed less so that long-term capital gains can be treated equally. On the other hand, encouraging investment can only be justification of taxing less on some kinds of capital gains. For instance, income from transactions of house and land should not receive such preferential tax treatment to avoid infringement of the right to adequate housing. Ultimately, I research the subordinate concept, namely individual income from transactions of house and land. I review the tax legislation of individual income from transactions of house and land of residents of our country. After organizing and analyzing the legislative history and clarifying characterization of land value increment tax, I explore the main defects of the old system. Then I discuss problems incurred by retaining land value increment tax in the new system, and make a conclusion that it is not justified to retain land value increment tax.
As for legislative suggestions, I argue that the law of land value increment tax should be abolished. Individual income from transactions of house and land shall be added to the gross consolidated income and be taxed progressively. It is unnecessary to distinguish between income from transactions of house and that from transactions of land. Furthermore, individual income from transactions of house and land should be taxed on the basis of actual selling prices, and the taxation system should cover all the other income form transactions whose economic substance is the same as transactions of house and land, for the purpose of the ability-to-pay principle. By examining my legislative suggestions above, it is confirmed that they are helpful to solve the problems of both the old taxation system and the new one of individual income from transactions of house and land of residents of our country.
In the end I discuss the taxation problems of sole proprietorships and partnerships left by the review of the old taxation system incidentally. In my opinion, individuals who are considered as profit-seeking enterprises organized in the form of a sole proprietorship or a partnership should not be taxed more because their taxpaying ability is not stronger than ordinary individuals

並列關鍵字

integrated taxation on house and land ； land value increment tax ； income from transactions of house and land ； capital gain ； ability-to-pay principle ； proportional tax ； progressive tax

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