Should We Levy Income Tax instead of Imposing
Land Value Increment Tax
作者：
張媛茹 、饒涵清 、吳馨怡 、蔡易蓁 、戴子涵 、盧螢瑩 、鄭卉妤系級：財稅學系三甲
學號：
D9962364、D9923153、D9923239、D9923417、D9923579、D9962232、 D9962334開課老師：黃瓊如
課程名稱：財稅產稅理論與制度
開課系所：財稅學系
開課學年：101 學年度 第 1 學期
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Abstract
In the recent year, finance in our country is getting worse. Professors from different fields try to inspect and provide an improvement program for losing the tax bases. The principle of levied in tax should be stability, efficiency and equity to promote the national fiscal and tax revenue. It can avoid taxpayer affording too much. The purpose of society is reaching equilibrium which referred previously. The levy basis of our land value increment tax is current land value at the beginning of the year. But the current land value is more differ from the real price of the land, neither fitting the principle of equity nor distributing resource the best. The influence when we levy income tax instead of imposing land value increment tax is the resource of public finance would be change, and it will cause the loss in local tax revenue, and more often that people doesn’t pay the tax. But it can restrain the situation of speculation in short-term land. The land will be use in the normal situation. If the tax base of land value increment tax is the real price, it will result that the money of every single transaction is being closer to the market value. The change of tax base is fitting the principle of ability pay and justice. Finally, we come to the conclusion: "In the long-term point of view, we are optimistic about the land value increment tax into the income tax in the future."
Keyword:
Land Value Increment Tax; R e g u l a t i o n s f o r A l l o t m e n t o f C e n t r a l l y - F u n d e d Ta x R e v e n u e s ; Real Price Login目
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“ ” 1 1 90 90 8 29 94 60% 50% 40% 40% 30% 20% 101 8 1
99 12 25 100 100 99 100 135.63 157.77 22.14 16.3 52.77 56.87 4.10 7.8 168.85 174.07 5.22 3.1 40.32 41.27 0.95 2.4 102.27 91.71 -10.56 -10.3 517.84 521.69 21.85 -11.9 http://www.mof.gov.tw/public/Data/statistic/Year_Fin/100%E9%9B%BB %E5%AD%90%E6%9B%B8/htm/33030.pdf
100 100 100 1,316,394 36,983 1,802,697,922 1,196,692,026 643,943,705 234,367 2,583 332,001,901 197,342,225 136,070,992 127,170 436 382,853,776 252,580,246 129,613,907 156,668 2,844 194,640,210 123,592,977 72,136,322 104,030 3,466 118,578,798 87,540,334 38,603,810 115,747 2,365 164,329,140 124,938,336 47,782,493 96-101
( ) 100 100 466 9,115 7 100 157 7,725 5 33.8% 21.0% 19.3% 16.8% 90.9%( ) 100 15,777,255 33.8 9,812,917 21.0 9,009,537 19.3 7,860,255 16.8 2,659,266 5.7 989,560 2.1 235,414 0.5 53 0.0 346,893 0.8 46,691,150 100.0 100
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( ) 100 446 2,241 296 1,150 3 ( ) 742 3,391 3 157 7,725 5 900 1,116 8 900 1,116 8 90 111 6 800 ( )
─
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─ ( ) 57 130 7,381 157 7,725 5 100 7,594 8 100 7,594 8 ( )
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· Hnery George Adolf
Domascke 143 3 (1) (2) (3) (4) (2005)
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( ) ( ) 1. 143 3 2. ── 3. 2012 8 1 30
https://www.deloitte.com/assets/Dcom-Taiwan/LocalAssets/Documents/Tax/Sep/ .pdf
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