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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/127225


    Title: 房屋稅基礎改革—以房屋消費價值為稅基
    A Fundamental Reform of the House Tax in Taiwan —Using the Consumption Value of Housing as the Tax Base
    Authors: 尹邦慈
    Yin, Pang-Ci
    Contributors: 陳國樑
    尹邦慈
    Yin, Pang-Ci
    Keywords: 房屋稅
    財產稅
    消費稅
    House Tax
    Property Tax
    Consumption Tax
    Date: 2019
    Issue Date: 2019-11-06 15:29:23 (UTC+8)
    Abstract: 近年來不論文獻及實務上對於房屋稅徵收的討論,皆著重於稅基評定作業與稅率的檢討,缺乏從基礎層面探討房屋稅徵收的根本問題。本研究以尋求房屋稅基礎改革為出發,針對目前以本質為財產而設計之我國房屋稅制度提出疑問,建議改以對房屋所提供之居住勞務為課稅標的,以「房屋服務稅」(housing service tax;HST)取代現有的房屋稅制度,建構以消費價值做為稅基的房屋稅新制。
    為了解新房屋稅制改革所造成之衝擊,本研究運用新北市房屋稅籍與租金資料,建立兩組房屋設算租金價格迴歸模型,並將估計結果套回房屋稅籍資料,比較新舊稅基與稅額分配情形。在新制度維持稅收中立下,兩組模型為彌平房屋稅總稅收之稅率,分別為4.48% 與4.57%;若僅考慮彌平住家用房屋稅收,則稅率分別為2.53% 與2.58%。唯兩種設算租金價格模型皆會對分配面造成負面影響,因此新稅制之推行,必需配合分配面的配套措施。
    In recent years, both theoretical and empirical discussions on the house tax have been mainly focused on the review of the tax base assessment and the tax rate structure. There has been no discussion on the fundamental question of the theoretical basis of taxing houses. This study takes the fundamental reform perspective of the house tax as the departing point, raises questions on the property nature of the house tax system in Taiwan, and suggests taxing the housing services; i.e., using a “housing service tax” (HST) to replace the existing system, and building a new house structure using the consumption value as the tax base.
    In order to understand the impact of the reform of the new house tax, the study uses the New Taipei City house tax information and rent data to estimate two imputed rent value regression models, and applies the regression results to compare tax bases and the distribution of the tax under the existing and the new tax regimes. Under revenue neutrality, to have equal total house tax revenue, the appropriate tax rate is calculated to be 4.48% and 4.57%; to have equal domestic house tax revenue, the appropriate tax rate is calculated to be 2.53% and 2.58%. However, both imputed rent value models have distributional side negative impacts, when it comes to the implementation of the new HST system, it is necessary to take complementary measures to mitigate these negative effects on the distributional side.
    Reference: 王宏文、曾彥閔(2013),「別盲目開徵囤房稅臺北市與高雄市住宅財產稅之比較:兼論兩市財稅努力之差異」,《政治科學論叢》,56,119-156。
    周美麗(2003),「房屋現值評定之探討」,《稅務旬刊》,12-18。
    林子欽、李汪穎、陳國華(2011),「公寓建物之折舊估算與房屋稅負」,《都市與計劃》,38(1),31-46。
    林惠娟(2005),「課徵房屋稅爲目的之建築物估價問題探討~以路街调整率之合理性為例」,《土地問題研究季刊》,4(1),100-110。
    花敬群(2013),「不動產稅制改革議題與策略」,《當代財政》,36,8-24。
    柯格鐘(2007),「論量能課原稅原則」,《成大法學》,14,55-120。
    陳德翰、王宏文(2011),「臺北市房屋稅公平性之研究-兼論豪宅稅之合理性」,《行政暨政策學報》,53,115-162。
    彭建文、吳森田、吳祥華(2007),「不動產有效稅率對房價影響分析-以臺北市大同區與內湖區為例」,《臺灣土地研究》,10(2),49-66。
    曾巨威(2011),《房屋稅課徵合理化》,臺北市稅捐稽徵處100年度專案研究計畫。
    謝哲勝(2012),「現行房屋稅相關規定的檢討」,《臺灣環境與土地法學雜誌》,1(3),183-193。
    謝哲勝(2015),《房屋稅法律與政策》,臺北:元照出版公司。
    羅光達、羅時萬、徐崑明(2017),「超高大樓房屋稅合理化探討」,《當代財政》,56(4),127-147。

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    Description: 碩士
    國立政治大學
    財政學系
    105255014
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0105255014
    Data Type: thesis
    DOI: 10.6814/NCCU201901220
    Appears in Collections:[財政學系] 學位論文

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