土地所有權人出售自用住宅用地,可適用10%之優惠稅率課徵土地增值稅,但原先法令規定,民眾出售自用住宅用地時,一生僅能享用一次之優惠;為了落實一生一屋之受惠原則,98年12月30日總統公布修正土地稅法第34條,放寬土地稅法規定,增加民眾重複適用優惠稅率的條件。 過去的研究針對一生一屋自用住宅稅率政策都以質性研究為主,本文蒐集83年至99年土地增值稅適用自用住宅優惠稅率之資料,以統計結果檢驗政府實施自用住宅優惠稅率政策對地方稅收與貧富差距的影響。 實證結果顯示,政府實施土地增值稅自用住宅優惠稅率政策造成地方稅稅收減收;並且使貧富差距擴大。這些結果可作政府未來施政的參考,在實施政策時能夠更加審慎考量,同時兼顧公平與效率的目標,使稅制更加完善。
This research is to explore the impact of the Privileged Rate of Land Value Increment Tax for Land for Self-use Residential Land Policy on the Local Government Tax Revenue and Fair Income Distribution. Based on this empirical study, the land value increment tax income would be largely decreasing because government has implemented the Privileged Rate of Land Value Increment Tax for Land for Self-use Residential Land Policy. Moreover, the gap between the rich and poor would be enlarged. Therefore, this study can provide government a reference of tax policy to take into account the fairness and efficiency goals as well as making the Land Value Increment Tax system better in the future.