財產稅分成單一稅率財產稅制以及雙率財產稅制。財產稅稅基依賴的是評估價值，稅基通常沒有正確反應市價，雙率的財產稅制在有效稅率以及評估比率估算上皆較單一稅率稅制複雜；此外，房價居高不下之下，財產稅資本化效果的探討更有其必要性，因此本研究選取財產稅制度已實施雙率稅制數十年台灣的首都台北市，並且選取自用住宅為樣本，探討在雙率稅制下，衡量「1－評估比率」、財產稅有效稅率、以及探討財產稅資本化效果。
有效稅率以及評估比率方面，結論可以得知台北市及12個行政區之「自用住宅」財產稅有效稅率皆有極為偏低的現象，以及台北市以及每一個行政區的平均「1-評估比率」都至少有七成以上，這表示政府相關單位必須要將評估比率提高，提高財產稅有效稅率，才能有效降低稅基與市場價格之間的偏離程度。此外，土地與房屋分離課稅，地價稅的稅基土地公告地價以及房屋稅稅基房屋評定現值由不同評價委員會估價之下，容易產生評估比率偏低狀況，因此建議將不動產評議委員會以及地價評議委員會合併成單一的委員會，在評估價值的誤差應該會有顯著的降低。
財產稅資本化效果方面，發現台北市自用住宅的財產稅稅賦負擔太輕，尤其是地價稅，因此無法透過提高財產稅的方式來抑制房價。此外，根據分量迴歸的結果發現，房屋稅支出愈高，低房價的房屋總價會降低，這結果表示在低房價房屋稅的租稅負擔是高於最適水準；然而高房價的房屋總價會因房屋稅支出愈高反而愈高，這結果表示在高房價房屋稅的租稅負擔是低於最適水準。因此透過這些發現，建議台北市政府相關單位應將高房價的房屋稅租稅負擔提高超過最適水準，藉由此才能有效的抑制房價的上漲。 / This paper investigates the assessment ratio, effective property tax rate and property tax capitalization for owner-occupied residential houses in Taipei, which employs a split-rate property tax system. The analysis finds that the effective property tax burden is lower in Taipei. Therefore, the tax authority should work to raise the effective property tax rates and minimize the biases in order to raise assessment ratios. Ideally, if the committees could be integrated into a single committee, assessed value biases may be able to be significantly reduced.
In property tax capitalization, we find that current property tax rate is smaller than the optimal one in Taipei. Current property tax burden especially from the land value tax is too light, so a higher property tax rate cannot be negatively capitalized into the house prices. Moreover, we also find that there is a positive house tax capitalization only for the high value houses, but a negative house tax capitalization for low value houses. These findings imply that Taipei authority has to raise the property tax burden especially for high value houses to be above the optimal level if it wants to effectively cool down the rising house value.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0962555013 |
| Creators | 陳揚仁, Chen, Yang Jen |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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