The establishment of each tax has its own time background. Because of the changes of economy and society, the government has had to amend relate taxes to match up the needs of economic development and social environment. Land Value Tax is the foundation stone of local taxes and levies and has been amended many times since it was put into practice in 1956. Therefore, for the best stage-choice from the perspectives of entire national economic development and public strategy, the government should reappraise and revise the law.
This research mainly discussed about the impact and affection of imposing tax mechanism of Land Value Tax, thus alter the present system of Land Value Tax in the perspectives of main body of tax, the range of taxation and imposed measure. In order to discover the development status and taxation, problem of present system of Land Value Tax, we further apply the Delphi Technique to interview experts and questionnaire on the practical situation and property of present system of Land Value Tax, and then on the varies controversies, which are the abeyance of derivational taxation right, the range of taxation and imposed measure. Moreover, these controversies have caused many tax management problems. As a result, this research integrates the specialist¡¦s opinions from industry, authority and academia, it also provides feasible and effective concrete suggests to let the financial and tax authority to plan the direction of Land Value Tax policy, and finally construct the strategy of tax management. The results are as follows:
1. The main body of tax aspect
a. adjust the strategy of announcement of land value and combine into one
b. adjust flexibly ¡¨the strategy of redefining land value in term¡¨
c. continue and support free land tax for agriculture land
d. enhance the investigation of urban opening space and implement practically the opening space tax
2. The area of taxation aspect
a. Review all kinds of reward reduction
b. Review the reduction measures of public or private lands
c. Support vacant agriculture lands in urban paying the vacant lot taxation
d. Maintain the favored tax rate for building of Self-use residence
3. The tax of assessable strategy aspect
A.. the measures of land value tax assessable
a. In order to fit with the current, the measures of Declaration of the Value of the Land and The Original Decreed value should be abolished. Right now, the assessable of land value tax should be depend on assessable land value
b. The adjustment of assessed land value should be followed by the price index, in order to avoid the unreal control
c. The standard of land value commissioners should be more impersonal
d. To established the evaluator system, via evaluators to evaluate different kinds of land price to achieve the equitableness principle
B.. imposed measures and pay tax services
a. create a system for government to provide the data and information of taxation, to share the resource and to apply
b. data collection of taxation of Land Value Tax and creation of a examining data system
c. suggest many kinds of Tax paying convenience
d. actively cultivate professional of check, create a check manual to improve the check ability
e. reinforce the promotion of Land Value Tax and open a short-term class to train officer
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0808107-113859 |
| Date | 08 August 2007 |
| Creators | Zhang, Mu-lan |
| Contributors | Li-Qing Tan, Jin-Ming Fan, Qi-lu Zhang |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0808107-113859 |
| Rights | not_available, Copyright information available at source archive |
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