土地增值稅增值概念之研究

A Study of Legal Concept of Increment from Land Value Increasement Tax

宋政佳(JA-GA SONG)

指導教授 ： 黃俊杰

中原大學/商學院/財經法律研究所/碩士(2002年)

https://doi.org/10.6840/cycu200200569

摘要

論文提要

本文所研究土地增值稅增值之概念，乃從解釋論觀點出發，而提出立法論上之建議做為日後土地增值稅法研究者另一思考方向，如此，各章所欲建構之研究推導過程如次：

第一章 緒論

問題之提出，首先，則就大法官會議解釋釋字二八六、五０八、一八０、一九０號解釋所揭示之相關問題、事實作為問題之導引，其次，以歷史之觀察法、統計法等方法作為輔助論證之基礎，再者，以建構納稅者權利保護之土地增值稅為本文之中心目的。

第二章 增值之概念歷史演進與內容分析

則就制憲史提案、提案部分作觀察，以所得、增值間概念體系之區隔，於憲法與法律概念間論證，欲推導出制憲者主觀對於增值概念之詮釋，再就憲法一百四十三條與十九條之規範功能作描述，此亦牽涉到概念之絕對與相對之問題，對於概念解釋之方法論之問題。

第三章 納稅者權利保護與增值稅規範體系之實踐

如此，以納稅者權利之保護作出發，探討稅捐正義之理念，並將論證結果就現行法之規範體系作實踐論上之探討。並以大法官解釋對相關問題詮釋加以評析。

第四章 立法原則與立法展望

就解釋論所發現現行法體系規範矛盾與納稅者權利抵觸之處，本文嘗試於立法論上提出解決之方法，就建構新土地稅法提出立法之建言，並推導土地增值稅之憲法原則與立法原則。

第五章 結論部分

就本文各章作重點式之回顧，並提出全球化下土地增值稅之展望，對國內立法規制雙重課稅禁止下，就納稅者權利保護下，國際雙重課稅之避免提出未來研究之展望。

關鍵字

土地增值稅 ； 税

並列摘要

The content of this research is being studied by the viewpoint of explanatory concepts. Legislative suggestions are offered to provide other researchers to have alternative ideas and discussions of the current land value increasement regulations. The table of content is as the follows:
Chapter One
Introduction
First of all, issues provided on account of the relevant issues and facts from the conference of grand justice are mentioned to start the research. Secondly, supporting viewpoints with observation of historic facts and precise statistics. Thirdly, The aim of the thesis is to protect taxpayers’ rights on land value increasement tax issues.
Chapter Two
Concept, History and Analysis of Value Increase
A division of income and value increase conceptual system is found through the observations of complete and partial proposals of constitution composing to support the demonstration of constitution and laws concepts. From which the researcher wants to lead out constitution maker’s subjective thought toward the interpretation of value increase; moreover, according to constitutional clause 143 and 19, which involves the concept issues of absoluteness and relativity, the researcher also offers a detailed description.
Chapter Three
Rights Protection of Tax Payers and Practicing of Regulation System of Land Value Increasement Tax
Under the protection of tax payers’ rights to discuss righteous tax-paying concepts and practical theory of current legislative regulations are given based on demonstration results.
Chapter Four
Legislation Rules and Outlook
Due to the finding of paradox of current legislative system and conflicts with the rights of taxpayers, the researcher offers a resolution on account of the legislative theory and provides a suggestion on constructing new land tax regulations; furthermore, a principle of constitution and law making regarding land value increasement tax is concluded for the fundamental of law making in the future.
Chapter Five
Conclusions
Point reviews of each chapter and an outlook for land value increasement tax in globalization are written in this chapter. Under the Taiwanese Legislation dual taxing system, a future researching outlook is provided regarding taxpayer’s rights protection and avoidance of international dual taxing issues.

並列關鍵字

Tax

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