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當前土地增值稅改進可行性分析 / Current Land Values Taxation Improve Analysis陳淑汾, Chen, Shu Fen Unknown Date (has links)
土地增值稅主要將自然增值收歸公有,以達地利共享的政策目標。自民國62年改採公告現值制度以來,由於制度及人為因素,使公告現值偏離市價,造成漲價歸私,同時促使土地投機,地價暴漲暴跌,財富分配不均,間接影響整個經濟社會的發展。本文的研究目的,旨在檢討我國土地增值稅稅制的缺點。提出改進方案。
本文的研究方法,蒐集自53年實施稅制以來的改革資料,配合稽徵機關的統計資料,作為分析與檢討的依據。並列舉英國、西德、義大利、紐澳及日本等六個國家的稅制,作一比較與評估,以供參考。
本文研究範圍,主要以增值稅的稅基為主。包括移轉時之現值,前次移轉現值或原規定地價、其他費用等。其中又以移轉時之現值在漲價總數額中居關鍵地位,因評價標準不同,所得的增值額差距亦大。公告現值雖然簡便,但卻偏離市價;實價課徵雖可正確衡量出稅基,若無整體規劃、估價、金融、仲介制度的配合,亦成空談。
本文除介紹土地課稅理論外,並由平均地權與漲價歸公的角度,確立土地增值稅的政策目標,據此探討我國稅制的缺失,歸納如下:
1.平均地權漲價歸公係一套完整的制度,但要付諸實施卻有很大的阻力。我國土地增值稅理念上依循平均地權的辦法,實施上又以課稅為主要方法,不但無法漲價歸公,反而弊病叢生。
2.民國43年按實價課徵的增值稅,由於客觀環境尚未成熟,法令規定不一及未建立土地估價制度,導致地價混亂,無依循標準而告失敗。
3.起而代之的公告現值,不但無法接近市價,反而促使土地投機、房地產價格波動起伏更大,資源扭曲,財富分配不均。如本文所分析的資料顯示,一般買賣案件中,平均有效稅率為46%,若加入「零稅基」的案件,其有效稅率為31.2%,亦即漲價歸私比率68.8%,此仍不包括自用住宅優惠稅率案件在內。實施結果與政策目標背道而馳。
實價課徵的採行雖較能達到「漲價歸公」,但在技術上面臨最大的困難就是如何掌握實際的買賣價格。自英、西德、義大利、紐澳及日本等國稅制的比較與評估中,可知技術上的困難可以克服。特別在鼓勵投資,抑制投機方面,英國准許扣除較高的投資成本及投資利潤;義大利對於土地建築期間的增值,不列入課稅範圍;日本更依其持有期間,劃分長期、短期、超短期,課以不同稅率。各有所長,值得借鏡。
最後,針對目前增值稅稅制,提出如下建議:
1.全面改制按實價課徵,訂定賞施的時間表及步驟。為改制前的各項配合措施,作有計劃的準備。
2.修法規定,土地買賣須經中介機構,非經此一機構不能買賣。
3.建立健全的估價制度,重視專業人員的培訓。
4.改制的過渡時期,如前次成本認定問題,費用扣除比率,房地併售價格劃分,均應審慎處理。
5.為防止土地投機,依據持有土地時間長短,課以不同稅率,或開徵「變更使用捐」以因應。加強人民誠實報稅的觀念,發揮自動勾稽的效果。
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土地增值稅稅制及稅率之研究 / A Study on the Tax System and Tax Rate of Land Value Increment毛冠貴, Mau, Guan-Guay Unknown Date (has links)
本文分六章,約十餘萬言。第一章為緒論,說明本文研究動機、目的、內容、方法與步驟。我國土地增值稅制,素來有累進與比例之爭,及倍數累進與金額累進之辯’惟雙方所持理由,並無明確的數據及嚴謹的學理。本文旨在探討現行土地增值稅稅制之缺失,比較倍數累進與金額累進之優劣,試擬改進之策略,俾使土地增值稅更能合乎課稅的公平與效率原則。
第二章為土地增值稅之理論基礎及文獻回顧。本章計分土地增值稅的理論基礎,稅基之涵義與稅率結構之類型,土地增值稅的課稅原則、轉嫁與歸宿,實現基礎與應計基礎之比較,長短期土地持有及投資與投機之界定等課題予以說明。
第三章為我國土地增值稅稅制之沿革及評述。首先將民國43年制定實施條例及施行細則以來的稅制變革分為六個階段,編製成六張表。表格內容分別按「適用時間」、「計算式」、「法條說明」及「備註欄」等項目說明。並再根據各階段的計算式,畫成函數圖形,以收清晰醒目之效。本章擬分土地增值稅立法之演進,我國土地增值稅稅基、稅率及稅額之分析,土地增值稅與個人綜合所得稅之比較,倍數累進與金額累進之比較等課題予以說明。第四章係實證分析。研究範圍為台北市,樣本數計二萬一千多筆,時間從民國56至74年。經由電腦程式除錯及統計檢定結果,資料可信度甚佳。實證分析結果為第一階段(43年8月一53年2月)稅率結構的稅收最多,漲價歸公效果最佳。若將台北市分為新、舊市區,採取倍數累進課稅,新市區的平均稅率大於舊市區的平均稅率,將來若按修正草案的金額累進課稅,新市區的稅率,反而小於舊市區。本章亦求解土地市場供需聯立方程式,結果顯示所得的需求彈性(3.9443)大於價格的需求彈性(3.2595),價格的供給彈性為 0.2573,此種情形反映土地增值稅的確有轉嫁的現象、本章最後以因素分析與迴歸分析,說明地價變動的主要因素源自於國家經濟的快速成長,政府公共建設支出的增長及人口的增加。故在合乎課稅公平與效率的原則下,土地自然增值歸公不容置疑,理當貫徹實施。第五章是從系統動態學的觀點,分析土地增值稅的長期變化情形,從漲價歸公的觀點,亦得證實模式4-9-1既能放進現行倍數累進制之缺點,亦能避免金額累進稅制下訂定級距之困擾。第六章、結論與建議。從本文研究分析結果,得知倍數累進的確優於金額累進。唯現行倍數累進課稅方式,級距太粗略,稅率遞增率太大,若能將漲價倍數以每1/2倍為一級距,稅率遞增率亦自現行的10%降為5%,則更能符合公平與效率的課稅原則。至於稅率100%的增值率,有礙土地流動性,降低土地利用,並不足取。關鍵詞:倍數累進,金額累進,倍數級距,邊際稅率,漲價歸公。 / This thesis consists of six chapters.Chapter l is the introduction,specifying the motive,objective, contents,methods and procedure of this research.Regarding the land value increment tax(LVIT),controversy has been held between the multipe of the progressive tax method (IMPTM) and the amount of the progressive tax method (APTM),but neither provides strong support in terms of specific and exact digits and theorles.TO further conform tO the principle of equity and efficiency in LVIT,this research paper aims to discss:
(1) the defect in the current system of LVIT.
(2) decide upon the appropriate method to be adopted after comparison between the MPTM and the APTM.
Chapter 2 consists of statements of LVIT theories and retrospection of related essays.The six sections of this chapter clarify:
(1) the theory of LVIT.
(2) the definition of tax base and categories of tax rate structure.
(3) the principles of equity and efficiency in LVIT.
(4) the shifting and incidence in LVIT.
(5) a comparison between realization basis and accural basis.
(6) the distinction between long-term and short-term land holding;the discrimination between land investment and speculation.
Chapter 3 states the historical changes in LVIT and comments thereon.Six tables have been compiled to clarify the six stages of the historical changes since 1954, when the Equalization of Land Rights Act was initiated. The articles discussed include(1)the development of legislation concerning LVIT (2) an analysis of the tax base,tax rate and tax revenues of LVIT (3) a comparison between LVIT and individual income tax (4) a comparison between the MPTM and the APTM.
Chapter 4 is an empirical study, of 21,OO0 samples selected from Taipel city within the time span off 1967 to l985.Through computer detecting and hypothesis testing.the date is credible. The analysis shows that the largest taX revenues derived from the first stage (Aug.1954-Feb.1964) and its nationalization of land value increment was the best.
If Taipei city is divided into new and old districts,the analysis shows that the average tax rate of the new district is larger than that of the old one under heMPTM,while under the APTM the result is just the opposite.We also verify that the shifting of LVIT actually exists while the simutaneous-equation model of land market is solved.In this chapter,we contribute the major causes for land value changes to rapid growth of economies,public expenditure and population by means Of factor analysis and regression analysis.So,natural increment of land value should un- oubtedly go to the public in order to conform to the principle of equity and efficiency in taxing.
Chapter 5 analyses the long-term changes of LVIT throuhg simulation using DYNAMO. In view of nationalization of land value increment,this chapter verifies that model 4-9-l may correct the defect Of the current MPTM (model 4-9-4),and avoid difficulty in setting a tax grade under the APTM as well.
Chapter 6 draws conclusions and Offers suggestions.According to the research results,the current MPTM is better than the APTM which the Sept. 13,1984 con-ference of Executive Yuan decided (model 4-IO-I). But with the rough multiple grade and the harge marginal rate,the current MPTM should be adjusted by reducing the multiple grade by one half and thus the marginal rate becomes 5%.In addition,a 100% rate of LVIT should not be adopted because it wilI deter the utilization of land.
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