台湾地区不动产税制之建构及不动产市场之宏观调控

The Construction of Real Estate Tax System and Macro-control for Real Estate Market in Taiwan Province

不动产税包括财产税和所得税。因传统意义之财产税与孳息所得税有重复课征的情形,所以,不动产财产税与一般财产税一样,其课征之妥当性渐渐受到质疑,检讨其存废。后来透过重新建构其课征之理论依据在于内部化其开发与使用之社会成本,将之保留下来。该理论基础之重建,影响其合理税负之认定基准及其税收管辖权之归属,以及其税收之正当支用项目。由于不动产含土地及其定着物(房屋),所以在其税制之规划上有分别对土地及房屋课税的税制。又土地与房屋之交易所得的税制,可能采与一般所得分离课税,也可能采综合课征。鉴于房屋原则上应只会折旧,除因通货膨胀或建造成本涨价,而得重估其价值外,应不会涨价。唯因传统上土地及其定着物多合并定价,以致习惯上认为房屋会与土地同步涨价。这影响到不动产所得税制的规划。特别是在不动产价格超出其生产力所能支撑之价位时,因其所得其实是由泡沫所形成,所以除应对之课征重税,以除去其泡沫所得外,并应将对该所得所课征之税捐,用于因不动产价格泡沫化,而特别受害之低收入者。是故,其课税所得不适合用为经常性之支出,而应用来兴建社会住宅,或应储备来支应将来不动产泡沫破灭时引起之财政需要。如真认为有调控不动产价格之需要,应利用金融工具,而非税捐工具,抑制炒作或囤积,以促进其租金之市场均衡价格的早日形成。

Estate tax refers to that tax levied on the possession, transition or income about estate. Income from estate might refer to rent or income from the transaction of estate. Income from rent is virtually double taxed. The reason for the property tax on estate is therefore changed to the negative externality caused by cultivating or use of estate. Consequently,the tax base should be assessed according to burden caused by the negative externality and revenue of estate tax based on the possession thereof should confer to local government. Because the value of house could only depreciate, its price could only be raised due to inflation. When the price of estate rise, it must mean normally not the price of the house but that of the land is rise. This fact should suitably be considered in the planning of estate income tax law. When the price of estate is overestimated, the income from the overestimated price should largely taxed to support social housing or reserved to compensate the financial demand or crisis might be stimulated in the future. Finally,if it is necessary to regulate the price of estate, the suitable instrument useful to build equivalent rent is rather monetary than taxation one.