差別稅率財產稅之實施：芬蘭與臺灣經驗

The Implementation of a Split-Rate Property Tax: Experience of Finland and Taiwan

羅雅慧(Ya-Hui Lo)

指導教授 ： 林子欽

國立臺北大學/公共事務學院/不動產與城鄉環境學系/碩士(2011年)

摘要

對土地課稅，向來扮演財政的重要角色，提供地方政府穩定的財源，同時也肩負土地利用的政策功能，尤其是攸關公帄的不勞而獲重分配與效率觀點的租稅中立性。「重課土地、輕課建築物」的差別稅率財產稅，保有課徵純地價稅抑制土地投機壟斷、鼓勵建築活動與避免都市蔓延等優點，又能緩和純課地價稅所造成的地價劇烈變動，與降低稅收充足的疑慮。儘管這些特質獲得學理的一致認同，受限於實施的困難，芬蘭與臺灣是少數全國實施差別稅率財產稅的國家。
本研究首先分析兩國的制度設計，指出四項實施差別稅率財產稅的要件，分別是最高最佳使用原則於稅基的應用、課稅價格的估價方法選擇、全面且定期重新評定課稅價格以及適當的稅率設計。其中，分別評定土地與建築物的課稅價格仍是主要的挑戰，惟實務的運作已顯示芬蘭與臺灣皆發展出相對應的方法。
建立在這樣的制度設計之下，地價稅與空地稅加重土地持有成本，可能造成地價下跌，並且影響土地開發時機。前者造成開發時間提前或延後的情形並不確定，後者則會提前開發時機。至於影響程度深受稅率的高低而定，芬蘭與臺灣的空地稅實施經驗成為這項重要條件的明顯例證。
臺灣現行的土地與建築物課稅制度，已具備差別稅率財產稅的架構。惟當前實質稅率明顯偏低的情形，讓地價稅與空地稅的政策效果難以發揮。同時從稅基與稅率的調整著手，是未來稅制改革應努力的方向。
整體而言，掌握差別稅率財產稅的制度設計，將有助於土地利用理念的實現，惟究竟是否能發揮其政策功能，尤其是本研究討論的這兩個國家，仍待相關後續研究的驗證。

關鍵字

差別稅率財產稅 ； 地價稅 ； 空地稅 ； 芬蘭 ； 臺灣

並列摘要

As a stable tax revenue for municipalities, land value taxation plays an important part in local government finance. Regarding equity and efficiency, land value taxation may also facilitate redistribution of unearned gains and maintenance of tax neutrality. The split-rate property tax which taxes land heavier than improvements keeps the merits of pure land value tax, such as curbing land speculation, encouraging building activities and preventing urban sprawl. At the same time, the split-rate property tax also mitigates significant changes in land prices and eases the doubt of tax revenue adequacy if a pure land value tax is employed. Despite these theoretical merits of a split-rate property tax, some difficulties make it hard to realize in practice. Among few countries that ever adopt a split-rate property tax, Finland and Taiwan are those applying it nationwide.
This study highlights four prerequisites in implementing a split-rate property tax as follows: applying highest and best use principle for determining taxable value, choosing suitable methods for the separate valuation of land and buildings, conducting periodical and frequent reassessment, and finally establishing a proper tax rate structure. Determining respective taxable values of land and buildings remains the primary challenge. However, both governments have developed their own ways to find the suitable valuation methods.
Based on a split-rate property taxation system, land value tax and vacant land tax are expected to affect land markets. Not only may land price decrease because of the two taxes, but also the development time will change. Land value tax may either bring development forward or push it back while vacant land tax may certainly lead to an earlier development. Furthermore, the extent of influence is largely determined by property tax rate. Experiences of implementing the both kinds of taxes in Finland and Taiwan have supported this view.
Although the property taxation system in Taiwan actually satisfies prerequisites of a split-rate property tax, the effective property tax rate is so low that the tax effects are severely limited. Thus, revising tax base and tax rate at the same time appears to be the possible direction for a tax reform.
In general, implementing a split-rate property tax is feasible subject to fulfillment of the above qualifications. Nevertheless, further studies are needed to examine the policy effects on land use of a split-rate property tax.

並列關鍵字

split-rate property tax ； land value tax ； vacant land tax ； Finland ； Taiwan

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