碩士 / 銘傳大學 / 公共事務學系碩士在職專班 / 106 / The object of house tax is the house, and the taxation information of houses varies due to differences in the system used to assess house values. In requesting the tax authority to provide interpretations of taxation based on the official house tax payment bill, people without understanding or knowledge of tax and taxation often have difficulty understanding explanations from officials. Accordingly, the question of how to allow taxpayers to quickly and clearly understand taxation affairs is a great challenge for the tax authority.
House tax is calculated based on the structural condition of a house, and pursuant to Articles 10 and 11 of the House Tax Act, the determination of the current value of a house shall be based on the standard values assessed by the real estate assessment committee. The standard also uses the cost of house construction in the calculation of tax. The real estate assessment committee establishes the house standard unit price based on house construction information, service life, and the commercial traffic condition of the streets/roads and villages where the house is located. Consequently, the house assessment system can be significantly affected by the factors of time and space, and it is subject to change as well. The purpose of these changes is to pursue a taxation system that is relatively fairer and more reasonable.
Despite the fact that, for the present house tax, the overall standard unit price for a house has been greatly adjusted according to the requirements needed for a financial integrity solution, this adjustment is only able to overcome some issues related to the low standard current home value. For houses located in metropolitan, rural and offshore island regions, the standards presently adopted are all based on house construction cost; as a result, the construction costs show no great differences. Nonetheless, in a situation where the house price values in metropolitan regions are
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high and the house price values in rural regions and offshore regions are low, similar amounts of house taxes in these regions can
consequently cause great discrepancy and unfairness in house taxation. In view of the
current home value assessment system and currently available manpower for taxation affairs, and in consideration of the differences in tax collection in metropolitan, rural and offshore regions, our objective is to prevent taxpayers from refusing to pay taxes due to overly high fees, and to allow current home values to be more reasonable and complete in order to overcome unreasonable and unfair taxation as well as approval of other taxes associated with current home values. As a result, it is recommended that the current unreasonable regulations be revised, and the current value assessment system be revised so that is reasonable and acceptable to all fields and industries, which is an important action that should be taken immediately.
| Identifer | oai:union.ndltd.org:TW/106MCU01636016 |
| Date | January 2018 |
| Creators | HUANG,CHUNG-CHU, 黃中柱 |
| Contributors | CHI,CHUN-CHEN, HUANG,YI-SHENG, 紀俊臣, 黃義盛 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 86 |
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