國有非公用地上權住宅可以解決高房價與土地投機的問題，惟目前的地租調整機制有阻礙地上權住宅發展的疑慮。定有期限的地上權，使用價值會隨著時間遞減，隨申報地價調整的地租則會隨著時間漸增，在地租超過使用價值的時候，會產生使用不經濟與使用者抗爭的現象，此將造成地上權住宅無法發揮預期的功能。
本文透過地租理論與地上權發展的文獻歸納，使用他人土地合作經營，是土地經濟中不可避免的模式，公平與明確的契約關係，可以促進經濟與效率。此外，依法律行為設定地上權的取得，與繼受他人既有地上權權利移轉的取得不同，設定地上權為權利的直接創設取得，而地租的性質也會依取得地上權的原因而有所不同。
國有非公用土地設定地上權作業要點，是管理機關常態釋出基地利用的法規依據，其係源於公有土地經營及處理原則第 3點，與住宅政策具有關聯性。作業要點發布以前管理機關缺乏辦理招標設定地上權的經驗，以過往管理出租的地租收取習慣，套用於設定地上權契約，是造成地租隨地價調整的原因。
以招標個案進行分析發現，分期給付的地租隨地價調整時，依目前公告地價的平均年增率，會使地上權人難以經營地上權住宅。使用者也難以負擔普通適宜住宅的地租，因為地租的漲幅是以地價的複利模式調整。
研究結果發現招標設定地上權分期給付的地租調整，以契約當時之地租附加適當利息為合理。研究建議：提高持有空地的負擔，是加速土地有效經濟使用的辦法；依土地使用計畫利用的公有非公用住宅基地，建議免徵地價稅，而間接地從土地利用的經濟活動，取得更多的所得稅基；國有非公用土地設定地上權利用的辦法，應提升至立法機關得以監督的法規命令，才能使依法利用的地上權人，得到應有的法律保護。 / The problems of high house price and speculations on land price could be solved by national non-public Superficies-Housing. However, the current mechanism of rental increasing is a hindrance for the developments of Superficies-Housing. The value of fixed-term Superficies-Housing decreases as time goes by, on the contrary the announced land value increases. When the rentals surpass its value, the Superficies-Housing is no longer economic for users and could further trigger off their to refusal to perform the contracts. As the result, the Superficies-Housing will fail to bring itself into full productive use.
Supported by The Theory of Ground Rent and papers of superficies, I conclude that co-organization using other's land is inevitable in the land economy. Thus, only with fair and detailed rights and obligations can we assure the efficiency of the economy. There are different acquisition methods of superficies, the superficies creation by juridical acts or the transfer of established superficies. Furthermore, based on diversed juridical acts, the types of contracts should be different as well.
The authority use the public land for non-public purpose creation of superficies operation guideline as the accordance to release the site; the guideline is orginated from the third point of the principle of public land management and process which is related to housing policy. Before the guideline is released, the authority lacks the experience of holding a public auction for superficies creation. Thus, they apply the custom of leasing management to the superficies creation contracts which is the cause of the rentals increases along with the announced land price.
By analyzing the public auction, I discovered that the installment plans will make the operation situation arduous for superficiaries to run a Superficies-Housing and the suitable housing unaffordable for public users. The installment plans are currently increasing along with the announced land values, which, are raised according to the rate of compound interest.
The research finds out that the reasonable rental increase of superficiencies creation should only be the initial rental with appropriate interest if necessary. The research advises, increasing the burden of the vacant owner is a manner to improve the land use efficiency. Additionally, the reduction of the land value tax on building sites which follow the land use plan can make the nation indirectly earn more tax basis through land use economic activities. At last, the public land for non-public purpose creation of superficies operation guideline should be lifted to the level of legal order; in the case, the rights of land users can be protected under the law.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0103923019 |
| Creators | 楊志強, Yang, Chih-Chiang |
| 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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