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  • 學位論文

土地增值稅稅率對土地交易影響之研究

A Study in the Effect of Land Value Increment Tax Rate on the Land Transfer

指導教授 : 吳彩珠
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摘要


土地增值稅之稅率,由民國66年時的40%、50%、60%三級,至91年實施減半徵收三年,再於94年修法調降稅率為20%、30%、40%三級,此一政策轉變與影響,不但引發租稅公平性爭議,更對土地增值稅減免效果能否帶動房地產市場景氣產生爭論,本研究藉由探究歷年來各地區之土地增值稅實質負擔與土地交易情形,據以分析二者之關聯並釐清政策實施效果,提供政府作為施政參考。 本研究由蒐集歷年來政府課徵土地增值稅之稅源統計資料發現:自86年以來,土地增值稅之稅源結構中,自用住宅與一般用地之稅源比重逐年減少,而免稅用地之比重則大幅成長,迄今巳超過全部土地移轉交易量之6成。此外,實施土地增值稅減半徵收政策,所影響之標的對象,主要為一般用地之長期持有土地者,政策實施前後,其土地增值稅有效稅率均維持在第一級距至第二級距之間,然政策實施期間,土地移轉筆數、漲價總數額、應納稅額都明顯增加,代表政策效果確具有激勵作用。 本研究以Granger因果關係檢定結果發現:台灣省、台北縣等二個地區之土地移轉交易與土地增值稅負之間,皆不具有因果關係,台北市之土地移轉交易具有領先土地增值稅負之關係,且二者為單向之因果關係;另高雄市之土地增值稅負具有領先土地移轉交易之關係,且二者亦為單向之因果關係;台中市之土地移轉交易與土增稅負互為因果關係,即二者具有雙向回饋之關係;另外,由VAR模型之衝擊反應分析及變異數分解發現:土地增值稅對土地交易之影響以台北市、台中市、高雄市等三個地區較明顯,然政策效果在高雄市僅為短期反應,長期並無太大作用;台北市之影響並不穩定;台中市則呈現較為長期且正向之關聯。綜合上開實證分析結果發現:土地增值稅對土地交易之影響因地區不同而異,惟整體而言並不顯著,政府如無其他配套措施,而欲藉由調降稅率以帶動房地產市場景氣,可能僅具短期成效,長期而言作用不大。

並列摘要


It was in 1977 that three classes for Land Value Increment Tax rate were designed as 40%、50% and 60% respectively. Until 2002, the policy titled “Land Value Increment Tax Cut in half for three years” was enforced. The tax rate was revised permanently as 20%、30%、40% respectively in 2005. The change as well as influence of the policy not only brings the dispute for the tax fare, but also causes the argument about the effect of the Land Value Increment Tax Cut that could boost the real estate market actively. Based on exploring the authentic load of the Land Value Increment Tax for the land transfer, this study hope that for five areas the historic annual data, both authentic load of Land Value Increment Tax and land transfer, are analyzed to get the relationship between them, and to differentiate the effect of the policy, further which can be provided as the reference of the government. Historic annual data from source of Land Value Increment Tax was collected to form the time sequence statistics. It is the finding in this study that the contribution of both self-use residential land and regular land to the Land Value Increment Tax gradually decreases year by year, and that the exemption land grows substantially and almost occupies 60% of the total land transfer. In addition, the execution of the policy named “Land Value Increment Tax Cut in half” mainly influence the long-term land owners. The effective tax rate for Land Value Increment Tax stands stably between class 1 and class 2 both before and after the policy. However, for the duration of policy execution, land transfer plots、gross amount of land value increment and tax payable substantially increase. It is a result that the policy execution really has stimulation effect. Granger causality test between land transfer and land value increment tax for five areas is performed. There is no causality for both Taiwan province and Taipei county. For Taipei city, land transfer advances Land Value increment Tax, and an unidirectional causality exists. However, Land Value Increment Tax advances land transfer for Kaohsiung city, and an unidirectional causality exists. For Taichun City, land transfer and Land Value increment Tax are causal mutually, and a bi-directional relation exists. In addition, both impulse response analysis for VAR model and variance decomposition are also executed, and the result shows that the effect of the Land Value Increment Tax to land transfer is relatively higher in Taipei city、Taichun City and Kaohsiung city . The effect of the policy is less short-run in Kaohsiung city、astaticism in Taipei city、and more long-run and positive relationship in Taichun City.

參考文獻


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被引用紀錄


任燕雪(2014)。影響土地增值稅稅收變動之實證研究〔碩士論文,淡江大學〕。華藝線上圖書館。https://doi.org/10.6846%2fTKU.2014.00970
余博樵(2012)。土地增值稅稅率調整對土地價格之影響〔碩士論文,長榮大學〕。華藝線上圖書館。https://doi.org/10.6833%2fCJCU.2012.00236
詹莉荺(2011)。土地增值稅調降政策對地方財政之中期影響─兼論我國中央與地方之財政關係〔碩士論文,國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342%2fNTU.2011.02391
李美鈴(2008)。土地增值稅制改變之經濟效益統計分析〔碩士論文,國立臺北大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0023-2008200818133100
李佳霖(2013)。房地產政策對臺北市房市景氣及土地增值稅稅收之影響分析〔碩士論文,國立臺北大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0023-2307201315444300

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