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題名 土地利益回收與都市建設財源-以臺北市實施平均地權基金為例
Land Value Capture as the Financial Source of Urban Development-An Investigation into Land Equalization Fund of Taipei City
作者 林琮軒
Lin, Tsung-Hsuan
貢獻者 林子欽
Lin, Tzu-Chin
林琮軒
Lin, Tsung-Hsuan
關鍵詞 實施平均地權基金
平均地權
土地利益回收
The Land Equalization Fund
Land Equalization
Land Value Capture
日期 2023
上傳時間 1-Sep-2023 15:15:55 (UTC+8)
摘要 我國平均地權基金於民國66年依平均地權條例施行細則陸續於各縣市設立實施,該基金融入了孫中山先生的平均地權理論,辦理著各地方的市地重劃、區段徵收等業務,並與土地利益回收的概念高度相關。而最早之臺北市實施平均地權基金至今已餘46年,其衍生之臺北市土地重劃抵費地出售盈餘款基金於民國91年成立,至今也餘21年,但至今仍少有文獻針對該兩基金進行研究,使得吾人對於地方建設高度貢獻的該基金仍了解甚少,而外界對於平均地權基金卻時有質疑,認為地方市府將其作為市府之小金庫,用於解決財政困窘。
有鑑於此,本研究透過蒐集該兩基金之預決算書、基金管理委員會之會議紀錄、臺北市議會民政委員會之審查逐字稿等資料,以期了解基金運作之原貌,包括其用途、數額、通過標準、議員意見等。
經研究發現,現今平均地權基金對於市庫的挹注重要度正在逐年下降,市府歲入依賴基金的程度並不大,也回應了外界對於該基金的質疑。而議會對於基金補助項目仍有一定的把關程度,對於當地受益性高之項目優先通過,惟此處無一定標準,更多的是以個案判定,於議會逐字稿中顯示,議員針對每一個案的看法皆不盡相同,即便個案性質相近,根據其細節不同,結果可能也大相逕庭。另外,基金管理委員會與議會間可能存在意見分歧,公家機關特定建築特定建築於委員會通過率極高,但到了議會卻多次被議員以應編列公務預算為由質疑。
The Land Equalization Fund fund was established and implemented in various cities in accordance with The Enforcement Rules of Equalization of Land Rights Act in 1977. The fund incorporated Yat-sen Sun `s theory of Land Equalization, and handled the business of Urban Land Consolidation and Zone Expropriation. The implement of the fund is highly relevant to the concept of Land Value Capture. It has been 46 years since the first implementation of Taipei City government’s Land Equalization Fund. Its derivative Land Development Surplus Fund was established in 1991, and it has been established 21 years since then. However, there are few studies on this two funds thus made us don’t know much about the funds that have made a significant contribution to local development. The outside world has sometimes questioned the funds, thinking that the local government uses them as a small treasury for the municipal government to solve pecuniary embarrassment.
In view of this, this study collected materials such as the budget and financial statement of this two funds, the meeting minutes of the fund management committee, and the transcript by the Civil Affairs Committee of Taipei City Council, in order to understand the original appearance of the fund operation.Including its purpose, amount, approval standards, and members’ opinions, etc.
This study finds that the importance of The Land Equalization Fund to the city treasury is decreasing annually, and the city government does not rely much on the fund for its annual revenue, which also responds to the outside world`s doubts about the fund. The Council still has a certain level of control over fund subsidy projects, and projects with high local benefits are prioritized for approval. However, there is no certain standard here. Each case is viewed independently, and even cases of similar nature may have very different results depending on the details. In addition, there may be differences of opinion between the fund management committee and the council. Specific buildings of public agencies have a high rate of approval by the committee, but they have been questioned by councillors many times on the grounds that they should be included in the public affairs budget.
參考文獻 一、 中文參考文獻
王全祿,1986,『平均地權』,臺北市:三民。
中國國民黨中央黨史史料編撰委員會,1989,『國父全集』,臺北市:近代中國。
李承嘉,1998,「笑看平均地權下的臺灣土地政策」。『人與地』,179(180):31-35。
李承嘉,2007,「土地、人民與國家-民眾對土地政策選擇的歷史觀察」,『土地問題研究季刊』,6(2):2-33。
李素蘭,2010,「臺灣區段徵收制度之政經分析」,國立臺灣大學政治學系研究所碩士論文。
李鴻毅,1996,『土地政策論』,臺北市:中國地政研究所。
沈玉華,2017,「土地財政的理論與實務-以臺中市財政表現的實證研究」。東海大學公共事務學系碩士在職專班論文。
林中森,2005,「平均地權與土地政策綱領」。新時代平均地權之展望學術研討會論文,中國土地改革協會主辦。
林旺根,2013,「現行都市土地整體開發法治之檢討-以比較臺、日市地重畫與區段徵收法制為中心」。『全國律師』,17(12):54-86。
林英彥,2003,「平均地權土地政策之檢討」,『立法院院聞』,365 :43-55。
胡春雷,2006,「我國憲法土地政策規範之探討」。『全國律師』,10(6):72-93。
殷章甫,1977,「全面實施平均地權與地利共享」。『中國論壇』,5(5):7-8。
殷章甫,1993,「漲價歸公與土地增值稅」。『土地經濟年刊』,4:107-129。
高志豪、顧千照(2018)。「健全臺北市實施平均地權基金之探討」。臺北市地政局107年自行研究報告。
張明貴,1985,『費邊社會主義思想』,臺北:聯經出版社。
許松、張翠芳,2008,「平均地權土地政策檢討與改進意見」,『土地問題研究季刊』,7(3):38-49。
陳彥妃,2018,「臺中市實施平均地權基金之研究」。國立臺灣大學政治學系碩士論文。
陳淑貞,2012,「五都升格後之財政自主性探討」,『台灣經濟論衡』,10(12):52-81。
黃自進,2016,「孫中山「平均地權」的觀念根源探索:以歐美的學術理論與日本同好具體實踐之間的互動為中心」。『思與言』,54(1):135-179。
黃昭閔、許信強,2014,「市地重劃前、後地價查估模式探討」,『土地問題研究季刊』,13(1),88-99
楊松齡,1994,「平均地權制度公平原則之探討」。『經社法治論叢』,13:143-159。
葉至誠、葉立誠,1999,『研究方法與論文寫作』。臺北市:商鼎文化出版社。
趙淑德,2009,「論平均地權」,『現代地政』,331:5-9。
蕭錚,1989,『平均地權之理論體系』,臺北市:中國地政研究所。
謝靜琪,2004,「土地稅達成地利共享、地盡其利的目標嗎?」『財稅研究雜誌』,36(1):59-85。
蘇志超,1998,『土地問題專論』,臺北市:中國地政研究所。

二、 外文參考文獻
Arai,Y.,Sakaki,S.,&Chen,M.,2019,Land Readjustment in Japan:Case Study (English),Washington,D.C.:World Bank Group.
Batt, H.W.,2001,“Value Capture As a Policy Tool in Transportation Economics:An Exploration in Public Finance in the Tradition of Henry George”, American Journal of Economics and Sociology, 60:195-228.
der Krabben, E. V., & Needham,B.,2008, “Land Readjustment for Value Capturing:A New Planning Tool for Urban Redevelopment”, The Town planning review,79(6),651-672.
George,H.,1955,Progress and Poverty:An Inquiry into the Cause of Industrial Depressions and of Increase of Want with Increase of Wealth,the Remedy,New York:Robert Schalkenbach Foundation
Gihring, T.A.,2001, “Applying Value Capture in the Seattle Region”, Planning Practice & Research, 16:307-20.
Larsson,G.,1997, “ Land Readjustment:A Tool for Urban Development”,Habitat International,21(2):141-152.
Mill,J.S.,1994,Principles of Political Economy and Chapters on Socialism,New York:Oxford University Press.
Mittal,J.,2014,“Self-financing Land and Urban Development via Land Readjustment and Value Capture”.Habitat International,44:314-323.
Rybeck, R.,2004, “ Using Value Capture to Finance Infrastructure and Encourage Compact Development”, Public Works Management & Policy, 8:249-60.

三、 網頁參考文獻
李修慧(2019/07/24)。臺中市政府為了「充裕市庫」,以38億賣掉能蓋3500戶「社會住宅」的土地。The News 關鍵評論。(2022/9/10)。取自:https://www.thenewslens.com/article/122575
陳秋雲(2022/04/14)。臺中推囤房稅打炒房? 議員:靠地方政府很難抑制房價。聯合新聞網。(2022/9/10)。取自:https//udn.com/news/story/7325/6239163
陳世宗(2011/03/10)。被當市府提款機?地政局無言。中時新聞網(2022/9/10)。取自:https//tw.news.yahoo.com/%E8%A2%AB%E7%95%B6%E5%B8%82%E5%BA%9C%E6%8F%90%E6%AC%BE%E6%A9%9F%E5%9C%B0%E6%94%BF%E5%B1%80%E7%84%A1%E8%A8%80-20110309-105410-725.html?guccounter=1
描述 碩士
國立政治大學
地政學系
110257020
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110257020
資料類型 thesis
dc.contributor.advisor 林子欽zh_TW
dc.contributor.advisor Lin, Tzu-Chinen_US
dc.contributor.author (Authors) 林琮軒zh_TW
dc.contributor.author (Authors) Lin, Tsung-Hsuanen_US
dc.creator (作者) 林琮軒zh_TW
dc.creator (作者) Lin, Tsung-Hsuanen_US
dc.date (日期) 2023en_US
dc.date.accessioned 1-Sep-2023 15:15:55 (UTC+8)-
dc.date.available 1-Sep-2023 15:15:55 (UTC+8)-
dc.date.issued (上傳時間) 1-Sep-2023 15:15:55 (UTC+8)-
dc.identifier (Other Identifiers) G0110257020en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/146995-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 地政學系zh_TW
dc.description (描述) 110257020zh_TW
dc.description.abstract (摘要) 我國平均地權基金於民國66年依平均地權條例施行細則陸續於各縣市設立實施,該基金融入了孫中山先生的平均地權理論,辦理著各地方的市地重劃、區段徵收等業務,並與土地利益回收的概念高度相關。而最早之臺北市實施平均地權基金至今已餘46年,其衍生之臺北市土地重劃抵費地出售盈餘款基金於民國91年成立,至今也餘21年,但至今仍少有文獻針對該兩基金進行研究,使得吾人對於地方建設高度貢獻的該基金仍了解甚少,而外界對於平均地權基金卻時有質疑,認為地方市府將其作為市府之小金庫,用於解決財政困窘。
有鑑於此,本研究透過蒐集該兩基金之預決算書、基金管理委員會之會議紀錄、臺北市議會民政委員會之審查逐字稿等資料,以期了解基金運作之原貌,包括其用途、數額、通過標準、議員意見等。
經研究發現,現今平均地權基金對於市庫的挹注重要度正在逐年下降,市府歲入依賴基金的程度並不大,也回應了外界對於該基金的質疑。而議會對於基金補助項目仍有一定的把關程度,對於當地受益性高之項目優先通過,惟此處無一定標準,更多的是以個案判定,於議會逐字稿中顯示,議員針對每一個案的看法皆不盡相同,即便個案性質相近,根據其細節不同,結果可能也大相逕庭。另外,基金管理委員會與議會間可能存在意見分歧,公家機關特定建築特定建築於委員會通過率極高,但到了議會卻多次被議員以應編列公務預算為由質疑。
zh_TW
dc.description.abstract (摘要) The Land Equalization Fund fund was established and implemented in various cities in accordance with The Enforcement Rules of Equalization of Land Rights Act in 1977. The fund incorporated Yat-sen Sun `s theory of Land Equalization, and handled the business of Urban Land Consolidation and Zone Expropriation. The implement of the fund is highly relevant to the concept of Land Value Capture. It has been 46 years since the first implementation of Taipei City government’s Land Equalization Fund. Its derivative Land Development Surplus Fund was established in 1991, and it has been established 21 years since then. However, there are few studies on this two funds thus made us don’t know much about the funds that have made a significant contribution to local development. The outside world has sometimes questioned the funds, thinking that the local government uses them as a small treasury for the municipal government to solve pecuniary embarrassment.
In view of this, this study collected materials such as the budget and financial statement of this two funds, the meeting minutes of the fund management committee, and the transcript by the Civil Affairs Committee of Taipei City Council, in order to understand the original appearance of the fund operation.Including its purpose, amount, approval standards, and members’ opinions, etc.
This study finds that the importance of The Land Equalization Fund to the city treasury is decreasing annually, and the city government does not rely much on the fund for its annual revenue, which also responds to the outside world`s doubts about the fund. The Council still has a certain level of control over fund subsidy projects, and projects with high local benefits are prioritized for approval. However, there is no certain standard here. Each case is viewed independently, and even cases of similar nature may have very different results depending on the details. In addition, there may be differences of opinion between the fund management committee and the council. Specific buildings of public agencies have a high rate of approval by the committee, but they have been questioned by councillors many times on the grounds that they should be included in the public affairs budget.
en_US
dc.description.tableofcontents 第一章 緒論 1
第一節 研究動機 1
第二節 研究範圍及目的 4
第三節 研究架構及流程 7
第二章 理論與文獻回顧 9
第一節 孫中山先生之平均地權理論 9
第二節 市地重劃與區段徵收 20
第三節 土地利益回收 30
第四節 小結 33
第三章 研究設計與操作 35
第一節 研究方法 35
第二節 資料處理 37
第四章 臺北市實施平均地權基金之設置 59
第一節 實施平均地權基金設置背景 59
第二節 臺北市實施平均地權基金實施情況 65
第三節 臺北市重劃抵費地出售盈餘款基金實施情況 72
第五章 結論 101
第一節 研究發現 101
第二節 研究限制及後續研究建議 104
參考文獻 106
zh_TW
dc.format.extent 6641615 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110257020en_US
dc.subject (關鍵詞) 實施平均地權基金zh_TW
dc.subject (關鍵詞) 平均地權zh_TW
dc.subject (關鍵詞) 土地利益回收zh_TW
dc.subject (關鍵詞) The Land Equalization Funden_US
dc.subject (關鍵詞) Land Equalizationen_US
dc.subject (關鍵詞) Land Value Captureen_US
dc.title (題名) 土地利益回收與都市建設財源-以臺北市實施平均地權基金為例zh_TW
dc.title (題名) Land Value Capture as the Financial Source of Urban Development-An Investigation into Land Equalization Fund of Taipei Cityen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、 中文參考文獻
王全祿,1986,『平均地權』,臺北市:三民。
中國國民黨中央黨史史料編撰委員會,1989,『國父全集』,臺北市:近代中國。
李承嘉,1998,「笑看平均地權下的臺灣土地政策」。『人與地』,179(180):31-35。
李承嘉,2007,「土地、人民與國家-民眾對土地政策選擇的歷史觀察」,『土地問題研究季刊』,6(2):2-33。
李素蘭,2010,「臺灣區段徵收制度之政經分析」,國立臺灣大學政治學系研究所碩士論文。
李鴻毅,1996,『土地政策論』,臺北市:中國地政研究所。
沈玉華,2017,「土地財政的理論與實務-以臺中市財政表現的實證研究」。東海大學公共事務學系碩士在職專班論文。
林中森,2005,「平均地權與土地政策綱領」。新時代平均地權之展望學術研討會論文,中國土地改革協會主辦。
林旺根,2013,「現行都市土地整體開發法治之檢討-以比較臺、日市地重畫與區段徵收法制為中心」。『全國律師』,17(12):54-86。
林英彥,2003,「平均地權土地政策之檢討」,『立法院院聞』,365 :43-55。
胡春雷,2006,「我國憲法土地政策規範之探討」。『全國律師』,10(6):72-93。
殷章甫,1977,「全面實施平均地權與地利共享」。『中國論壇』,5(5):7-8。
殷章甫,1993,「漲價歸公與土地增值稅」。『土地經濟年刊』,4:107-129。
高志豪、顧千照(2018)。「健全臺北市實施平均地權基金之探討」。臺北市地政局107年自行研究報告。
張明貴,1985,『費邊社會主義思想』,臺北:聯經出版社。
許松、張翠芳,2008,「平均地權土地政策檢討與改進意見」,『土地問題研究季刊』,7(3):38-49。
陳彥妃,2018,「臺中市實施平均地權基金之研究」。國立臺灣大學政治學系碩士論文。
陳淑貞,2012,「五都升格後之財政自主性探討」,『台灣經濟論衡』,10(12):52-81。
黃自進,2016,「孫中山「平均地權」的觀念根源探索:以歐美的學術理論與日本同好具體實踐之間的互動為中心」。『思與言』,54(1):135-179。
黃昭閔、許信強,2014,「市地重劃前、後地價查估模式探討」,『土地問題研究季刊』,13(1),88-99
楊松齡,1994,「平均地權制度公平原則之探討」。『經社法治論叢』,13:143-159。
葉至誠、葉立誠,1999,『研究方法與論文寫作』。臺北市:商鼎文化出版社。
趙淑德,2009,「論平均地權」,『現代地政』,331:5-9。
蕭錚,1989,『平均地權之理論體系』,臺北市:中國地政研究所。
謝靜琪,2004,「土地稅達成地利共享、地盡其利的目標嗎?」『財稅研究雜誌』,36(1):59-85。
蘇志超,1998,『土地問題專論』,臺北市:中國地政研究所。

二、 外文參考文獻
Arai,Y.,Sakaki,S.,&Chen,M.,2019,Land Readjustment in Japan:Case Study (English),Washington,D.C.:World Bank Group.
Batt, H.W.,2001,“Value Capture As a Policy Tool in Transportation Economics:An Exploration in Public Finance in the Tradition of Henry George”, American Journal of Economics and Sociology, 60:195-228.
der Krabben, E. V., & Needham,B.,2008, “Land Readjustment for Value Capturing:A New Planning Tool for Urban Redevelopment”, The Town planning review,79(6),651-672.
George,H.,1955,Progress and Poverty:An Inquiry into the Cause of Industrial Depressions and of Increase of Want with Increase of Wealth,the Remedy,New York:Robert Schalkenbach Foundation
Gihring, T.A.,2001, “Applying Value Capture in the Seattle Region”, Planning Practice & Research, 16:307-20.
Larsson,G.,1997, “ Land Readjustment:A Tool for Urban Development”,Habitat International,21(2):141-152.
Mill,J.S.,1994,Principles of Political Economy and Chapters on Socialism,New York:Oxford University Press.
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三、 網頁參考文獻
李修慧(2019/07/24)。臺中市政府為了「充裕市庫」,以38億賣掉能蓋3500戶「社會住宅」的土地。The News 關鍵評論。(2022/9/10)。取自:https://www.thenewslens.com/article/122575
陳秋雲(2022/04/14)。臺中推囤房稅打炒房? 議員:靠地方政府很難抑制房價。聯合新聞網。(2022/9/10)。取自:https//udn.com/news/story/7325/6239163
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