地價人員對基準地實施之認知探討

A study on Land Value Appraisers’ Perceptions Towards the Implementation of the Reference Land System

李義隆(YI-LUNG LI)

指導教授 ： 張慈佳

長榮大學/管理學院/土地管理與開發研究所(在職專班)/碩士(2007年)

https://doi.org/10.6833/CJCU.2007.00012

摘要

摘 要
基準地制度係將各種影響因素做適當修正，故其所查估出的地價較符合正常價格，相對得具有公平性。除可藉以編製地價指數，作為查估個別宗地價格、計算路線價及估計正常價格之參考，更有利於政府機關掌握地價變動情形，確有建立基準地制度的必要性。
為探求每位地價人員於實際參與試辦基準地過程中依個人實務參與作業經驗，就一般、普遍情形所遭遇或發現的問題與需改進的對策，著手彙整歸納出較具影響性的議題，並分別從問題探討面及改進對策面等各4個評量指標，選定南部地區地政機關地價人員，以普查方式進行問卷調查，以探求其對問題探討面及改進對策面之認同度及觀點，並以回收之問卷進行資料統計分析。本研究獲致：
就問題探討面中法令制度、人員經費、實務操作、其他相關因素之量化研究統計分析顯示整體認同度依序為：1.地價人員專業性不足，將受外界質疑，而產生公信力問題。2.比較標的實例資料蒐集不易，影響地價推估的精確性。3.基準地制度將因徵收補償問題，同樣會造成抗爭的情形。4.收益法之建物收益資本化率，容易有主觀修正。5.目前基準地制度之推動，較迫切解決的問題是經費預算。6.欠缺一套資源互享的資料庫，使得資訊之取得缺乏效率。
就改進對策面中法令制度、人員經費、實務操作、其他相關對策之量化研究的整體認同平均數高低依序為：1.基準地制度應長遠規劃，預為建置合理環境，以建立健全地價查估制度。2.應建立不動產交易公開制度，由不動產估價師公會全國聯合會，公布相關估價資訊。3.為提昇地價人員估價技術，可舉辦研討會、觀摩、專業講習等經驗技術交流。4.加強地價人員教育訓練，研訂法令修滿學分可檢覆不動產估價士的資格。5.基準地制度的功能應將徵收補償議題分離。6.取消18公尺裡地線概念，使路線價估價法應用於整個街廓。
經過本研究的分析與討論，大致上可就相關問題的產生提出現階段亟需改進的議題建議為：1.預為建置合理估價環境，以建立健全地價查估制度。2.應規範建立不動產交易公開制度，以利估價之參考。3.加強地價人員教育訓練，提昇估價專業水準。4.基準地制度的功能應將課稅、徵收補償議題分離，使地價查估不受影響。5.改進路線價估價法，擴大路線價劃分。6.運用地理資訊作業系統輔助基準地估價的必要性。7.建議基準地委託由不動產估價師估價或參與協助估價。
關鍵字：基準地制度，地價指數，正常價格

關鍵字

基準地制度 ； 地價指數 ； 正常價格

並列摘要

Abstract
Given the fact that the reference land system provides modifications for all of the influencing factors, the appraised value tends to be more practical and fair. Thus, not only can it be used to formulate the land value index, but it can also act as reference for estimating other individual land values, calculating route value and assessing the normal price. In addition, the government regulators may therefore be able to have a clearer picture about changes of land values. As things are now, it has become imperative to establish the reference land system.
In order to better understand what land value appraisers encountered in their participation and trial of the reference land system, this study compiles and deduces the issues which are most influential in appraisers’ practical operation, the general problems encountered or identified in the process and the required countermeasures. Also, with four measurement indications, respectively, in the dimensions of issue exploration and improvement countermeasures, a questionnaire survey was conducted with the land value appraisers working in the competent land administration authorities in Southern Taiwan in an attempt to investigate their recognition and viewpoints regarding the dimensions of issue exploration and improvement countermeasures. By analyzing and compiling the responded questionnaires, the findings of this study are as follows:
In terms of the legal and regulatory system, personnel budget, practical operation, and other related factors in the dimension of issue exploration, the quantitative analysis shows an overall recognition degree in the following sequence: 1. Due to a lack of professionalism, land value appraisers are likely to be questioned by outsiders; this may result in the problem of acquiring public trust. 2. It is not easy to collect actual examples for comparison purposes, so land value is hard to precisely appraise. 3. The acquisition/compensation issue in the reference land system may lead to confrontation. 4. In practice, some regulations, such as the building income capitalization rate in the income method, tend to be subjectively modified. 5. Currently, the imminent problem hindering the promotion of the standard land system is its budget allocation. 6. Due to the lack of a resource-sharing database, information can not be effectively accessed.
In terms of the legal and regulatory system, personnel budget, practical operation, and other related countermeasures in the dimension of improvement countermeasures, the overall recognition averages shown in the qualitative study in an ascending order are as follows: 1. The reference land system shall have long-term planning, in order to establish a sound environment and build a well-rounded land value appraisal system. 2. An open land transaction system shall be established in which real estate appraisers associations and national real estate attorney associations shall release related appraisal information. 3. Seminars, demonstrations and professional training shall be conducted, in order to upgrade land value appraisers’ professional skills. 4. To reinforce the training of land value appraisers and lay down regulations so that those who acquire the required credits are eligible for the accreditation of real estate appraisers. 5. The acquisition/compensation issue shall be set aside in the reference land system. 6. The 18-meter ground wire concept shall be eliminated, so that the route value appraisal method can be applied to the entire street area.
Following the analysis and discussion, this study has come up the following recommendations for the issues requiring prompt improvement:
1. To establish a sound appraisal environment in order to build a well-rounded land value appraisal system.
2. To establish an open real estate transaction system, so that the information provided by the system can be used as reference for appraisal.
3. To reinforce the training of land value appraisers in order to upgrade their professional appraisal skills.
4. To separate the tax imposition and acquisition/compensation issues in the reference land system.
5. To improve the route value appraisal method and expand the classification of route value.
6. To utilize a geographic information operation system to enhance reference land appraisal.
7. It is recommended that real estate appraisers do the appraisal, or at least help in appraisals.

Key words: Reference land system, land value index, normal price.

並列關鍵字

Reference land system ； land value index ； normal price

參考文獻

林英彥（2001）。不動產估價技術規則解說。臺北市：文笙。

不動產估價技術規則（2001）。

林英彥（1993）。地價調查估計規則之探討。人與地，110期，頁4。

林英彥（2001）。對修訂地價調查估計規則之建議。人與地，214、215期，頁15。

地價調查估計規則（1946）。