臺灣地區房屋標準單價表公平性之探討

A Study on the Fairness of Taiwan’s List of the Standard Unit Value of a House

陳麗品(Li-Pin Chen)

指導教授 ： 沈維民 教授

國立臺中科技大學/商學院/財政稅務系租稅管理與理財規劃碩士班/碩士(2016年)

摘要

影響房屋稅公平與否的關鍵因素，除房屋標準單價表單價高低外，還有一個重要的因素是地段調整率，地段調整率之研究已有相當多的學術論文討論，本研究僅以中華民國建築師公會之各縣市「建築物工程造價標準表」，及學者推估之電梯價格函數，去評析六都及非六都之臺灣本島各縣市調整前及調整後之房屋標準單價表所計算之房屋稅扭曲度，以建議尚未調整房屋標準單價表之縣市應調整之幅度。
研究結果顯示，以電梯普遍率如此之高的臺灣，房屋如有裝設電梯設備，則其房屋稅負則不能單純以房屋標準單價表中單價的高低做為判斷，以與學者估算之電梯成本相較，則合併前原高雄縣適用之乙表幾乎接近實價課稅，似乎有懲罰裝設電梯設備之民眾。另非六都中苗栗縣之電梯概算表之評價已超過學者估算之電梯成本，且當電梯之實際造價低於該標準時，也無得提示證明文件，按其實際價格認定之規定。其他非六都之彰化縣、基隆市及宜蘭縣亦有電梯概算表之評價過高之虞，是各縣市政府在調整房屋標準單價表之餘，另一應考量之重點項目。

關鍵字

房屋標準單價表 ； 房屋稅 ； 電梯

並列摘要

Of the key factors that affect the fairness of housing taxation, Street Level Adjustment Rates are an important element, apart from the list of the standard unit value of a house. A considerable amount of academic research has been conducted on the studies of Street Level Adjustment Rates. This paper focuses on the Table of Building Construction Cost Standards for various counties and cities provided by the International Union of Architects of the Republic of China and the elevator price function derived by scholars, to review and analyze the distortion rates of housing taxes in six municipalities and six non- municipalities throughout various counties and cities of Taiwan. These rates are calculated using the list of the Standard Unit Value of a House before and after the adjustments for recommendations on the proper scope of adjustments to be adopted by counties and cities that have yet to implement such adjustments under the list of the Standard Unit Value of a House.
Research results show that in a place like Taiwan, where the prevalence rate of elevators is so high, when a building is elevator-equipped, and its tax burden cannot be solely determined by the unit price level of the list of the standard unit value of a house.Compared with the elevator installation costs estimated by scholars, the applicable Table B of pre-merger Kaohsiung County that approaches the actual price taxation seems to be punitiveon elevator-equipped citizens. Moreover, among the six non-municipalities, the assessment of Miaoli County’s Elevator Estimate Table has exceeded the elevator installation costs estimated by scholars. Even when the actual costs of elevator(s) are lower than the standard, it is impossible to obtain the suggested documentation according to the provision on actual costs. Of the other six non-municipalities, the Elevator Estimate Tables of Changhua County, Keelung City, and Yilan County are flawed with excessive assessments. This is another important point for the governments of counties and cities to consider upon adjusting the list of the Standard Unit Value of a House.

並列關鍵字

the Standard Unit Value of a House ； House tax ； elevator

參考文獻

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