摘 要
目前我國地價制度是以公告土地現值為核心，但現行公告土地現值嚴重偏離市價，區段內各筆土地相對值極不合理，以此作為課稅稅基及徵收補償的依據，違背賦稅公平原則，為避免稅負漏損，落實漲價歸公，並於土地徵收時作到完全補償，讓公告土地現值趨近於市價，是現階段政府平均地權土地政策「價」的目標。
本研究即以此為論述出發點，從房地總價分離地價的根本查估問題導入，房地分離地價雖是現行公告土地現值查估最重要的價格來源基礎，但因公告土地現值掺雜了素地價和房地分離地價，造成「價」的定位不清、性質不明。經本研究實證結果發現，素地價格區間值相對於房地分離地價是較穩定且乖離率較低，房地分離地價會因建物存在狀態不同而異，且求算過程易受三個貢獻學說爭議的影響，不若素地地價單純，分離地價因含有超額利潤，有重複課稅之嫌，故公告土地現值及基準地價應以定位為「素地價」為宜。
採聯合貢獻所分離出來的地價較採土地貢獻分離地價，更接近素地地價，且與周邊的地價較為均衡，因此房地價格的分離方式應以聯合貢獻說較為合理。現行地價調查估計規則條文過於簡陋，應徹底修訂和不動產估價技術規則接軌，將房地分離方式納入聯合貢獻說的運用，採聯合貢獻分算房地價格時，分算基礎應以含間接成本的建物成本價格為宜，且不動產估價技術規則有關房地分離的相關法規，應予整合統一，房地分離估價方法定義、房地價值比率求算方式，應予明訂。
本研究建議採「價稅分離」，將公告土地現值功能用途單純化，使不同需求之地價回歸其功能目的，讓地政機關查估地價得以切實反應市價。並持續推動基準地地價查估制度，基準地查估不但具有個別宗地估價之精確度，又不失大量估價之方便性，亦能使公告土地現值更趨近於市價，應可改善現行公告土地現值查估制度的諸多缺失。
關鍵字：房地價格分離、公告土地現值、基準地、素地價、區段地價 / Currently, the core of the land value system in Taiwan is based on the Announced Current Land Value(ACLV). However, the ACLV deviates from the market value and the relationship between each parcel of land within the Land Value District is not reasonable. If the ACLV becomes part of the tax base and the foundation for compensation when the land is expropriated, it would be against the fairness and equity principle of taxation. In order to prevent tax loss, put the “Land Increment to the Public” into reality, compensate to the fullest when expropriation, the current goal of the Equalization of Right, the “Land Evaluation” of the land policy by the government is to make the ACLV approximating to the market value.
Based on those issues mentioned above, this research delves into the core issue, the separation of improved property price. Although the land value separated from the improved property price is the most important foundation of the ACLV, the orientation of the value is not certain, and the nature of the value is not clear due to the ACLV is a combination of the land value from the vacant land and improved property. This thesis discovers the vacant land value range is more stable and the possibility of deviation is lower compared to the improved property price. The land value separated from the improved property will differ owing to the difference of the buildings which have already existed, and the controversy resulted from three contribution principles, which makes it more complicated than the vacant land value. If the land value separated from the improved property contains surplus profit, whether the double taxation occurs or not is in doubt. Hence, the orientation of the ACLV and the benchmark land value is better to be identified by the vacant land value.
The separated land value adopting the land-build-united contribution principle approximates the vacant land value more compared to land contribution, and maintain better equilibrium status with surrounding lands. Hence the land-build-united contribution is more reasonable when separated the value from the improved property. Current articles of the “Regulations on the Land Value Investigation and Assessment” are too simplified. It needs to be totally overhauled to be in conformity with the “Regulations on the Real Estate Appraisal.” The land-build-united contribution should be incorporated for the separation of improved property price. The building cost value, which is to be deducted, should consider the indirect cost. Related stipulations of the separation of improved property price should be unified. The definition of the separation approach of improved property price and estimation of the land value ratio and the building value ratio shall be stipulated.
This dissertation suggests the “separation of the evaluation and the taxation” and makes the function and purpose of the ACLV simple. When the land value identified for different function and political purpose is not directly relevant to the ACLV, the ACLV the land administration assess would reflect the market value. The land value benchmark system needs to be implemented continuously. Not only is the precision of the land value benchmark appraisal identical to the individual parcel of land appraisal, but also maintains the efficiency of the mass appraisal as well as making the ACLV closer to the market value, the implementation of the Land Value Benchmark could improve the deficiency of the current Announced Current Land Value system.
Keywords: the separation of improved property price, Announced Current Land Value, Land Value Benchmark, vacant land value, District Land Value.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0929230012 |
| Creators | 游輝振 |
| 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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