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題名 財產稅相關議題之研究-以台北市自用住宅為例
Essays on Property Tax作者 陳揚仁
Chen, Yang Jen貢獻者 吳文傑
Wu, Wen Chieh
陳揚仁
Chen, Yang Jen關鍵詞 雙率財產稅稅制
財產稅有效稅率
評估稅率
財產稅資本化效果
Split-rate Property Tax
Effective Property Tax Rate
Assessment Ratio
Property Tax Capitalization日期 2016 上傳時間 2-Aug-2016 16:00:45 (UTC+8) 摘要 財產稅分成單一稅率財產稅制以及雙率財產稅制。財產稅稅基依賴的是評估價值，稅基通常沒有正確反應市價，雙率的財產稅制在有效稅率以及評估比率估算上皆較單一稅率稅制複雜；此外，房價居高不下之下，財產稅資本化效果的探討更有其必要性，因此本研究選取財產稅制度已實施雙率稅制數十年台灣的首都台北市，並且選取自用住宅為樣本，探討在雙率稅制下，衡量「1－評估比率」、財產稅有效稅率、以及探討財產稅資本化效果。 有效稅率以及評估比率方面，結論可以得知台北市及12個行政區之「自用住宅」財產稅有效稅率皆有極為偏低的現象，以及台北市以及每一個行政區的平均「1-評估比率」都至少有七成以上，這表示政府相關單位必須要將評估比率提高，提高財產稅有效稅率，才能有效降低稅基與市場價格之間的偏離程度。此外，土地與房屋分離課稅，地價稅的稅基土地公告地價以及房屋稅稅基房屋評定現值由不同評價委員會估價之下，容易產生評估比率偏低狀況，因此建議將不動產評議委員會以及地價評議委員會合併成單一的委員會，在評估價值的誤差應該會有顯著的降低。 財產稅資本化效果方面，發現台北市自用住宅的財產稅稅賦負擔太輕，尤其是地價稅，因此無法透過提高財產稅的方式來抑制房價。此外，根據分量迴歸的結果發現，房屋稅支出愈高，低房價的房屋總價會降低，這結果表示在低房價房屋稅的租稅負擔是高於最適水準；然而高房價的房屋總價會因房屋稅支出愈高反而愈高，這結果表示在高房價房屋稅的租稅負擔是低於最適水準。因此透過這些發現，建議台北市政府相關單位應將高房價的房屋稅租稅負擔提高超過最適水準，藉由此才能有效的抑制房價的上漲。
This paper investigates the assessment ratio, effective property tax rate and property tax capitalization for owner-occupied residential houses in Taipei, which employs a split-rate property tax system. The analysis finds that the effective property tax burden is lower in Taipei. Therefore, the tax authority should work to raise the effective property tax rates and minimize the biases in order to raise assessment ratios. Ideally, if the committees could be integrated into a single committee, assessed value biases may be able to be significantly reduced. In property tax capitalization, we find that current property tax rate is smaller than the optimal one in Taipei. Current property tax burden especially from the land value tax is too light, so a higher property tax rate cannot be negatively capitalized into the house prices. Moreover, we also find that there is a positive house tax capitalization only for the high value houses, but a negative house tax capitalization for low value houses. 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Zorn (2016), “The Empirical Evidence on the Association between Effective Property Tax Rate and Property Characteristics,” Unpublished Manuscript, 1-36. 描述 博士
國立政治大學
財政學系
96255501資料來源 http://thesis.lib.nccu.edu.tw/record/#G0962555013 資料類型 thesis dc.contributor.advisor 吳文傑 zh_TW dc.contributor.advisor Wu, Wen Chieh en_US dc.contributor.author (Authors) 陳揚仁 zh_TW dc.contributor.author (Authors) Chen, Yang Jen en_US dc.creator (作者) 陳揚仁 zh_TW dc.creator (作者) Chen, Yang Jen en_US dc.date (日期) 2016 en_US dc.date.accessioned 2-Aug-2016 16:00:45 (UTC+8) - dc.date.available 2-Aug-2016 16:00:45 (UTC+8) - dc.date.issued (上傳時間) 2-Aug-2016 16:00:45 (UTC+8) - dc.identifier (Other Identifiers) G0962555013 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/99546 - dc.description (描述) 博士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 財政學系 zh_TW dc.description (描述) 96255501 zh_TW dc.description.abstract (摘要) 財產稅分成單一稅率財產稅制以及雙率財產稅制。財產稅稅基依賴的是評估價值，稅基通常沒有正確反應市價，雙率的財產稅制在有效稅率以及評估比率估算上皆較單一稅率稅制複雜；此外，房價居高不下之下，財產稅資本化效果的探討更有其必要性，因此本研究選取財產稅制度已實施雙率稅制數十年台灣的首都台北市，並且選取自用住宅為樣本，探討在雙率稅制下，衡量「1－評估比率」、財產稅有效稅率、以及探討財產稅資本化效果。 有效稅率以及評估比率方面，結論可以得知台北市及12個行政區之「自用住宅」財產稅有效稅率皆有極為偏低的現象，以及台北市以及每一個行政區的平均「1-評估比率」都至少有七成以上，這表示政府相關單位必須要將評估比率提高，提高財產稅有效稅率，才能有效降低稅基與市場價格之間的偏離程度。此外，土地與房屋分離課稅，地價稅的稅基土地公告地價以及房屋稅稅基房屋評定現值由不同評價委員會估價之下，容易產生評估比率偏低狀況，因此建議將不動產評議委員會以及地價評議委員會合併成單一的委員會，在評估價值的誤差應該會有顯著的降低。 財產稅資本化效果方面，發現台北市自用住宅的財產稅稅賦負擔太輕，尤其是地價稅，因此無法透過提高財產稅的方式來抑制房價。此外，根據分量迴歸的結果發現，房屋稅支出愈高，低房價的房屋總價會降低，這結果表示在低房價房屋稅的租稅負擔是高於最適水準；然而高房價的房屋總價會因房屋稅支出愈高反而愈高，這結果表示在高房價房屋稅的租稅負擔是低於最適水準。因此透過這些發現，建議台北市政府相關單位應將高房價的房屋稅租稅負擔提高超過最適水準，藉由此才能有效的抑制房價的上漲。 zh_TW dc.description.abstract (摘要) This paper investigates the assessment ratio, effective property tax rate and property tax capitalization for owner-occupied residential houses in Taipei, which employs a split-rate property tax system. The analysis finds that the effective property tax burden is lower in Taipei. Therefore, the tax authority should work to raise the effective property tax rates and minimize the biases in order to raise assessment ratios. Ideally, if the committees could be integrated into a single committee, assessed value biases may be able to be significantly reduced. In property tax capitalization, we find that current property tax rate is smaller than the optimal one in Taipei. Current property tax burden especially from the land value tax is too light, so a higher property tax rate cannot be negatively capitalized into the house prices. Moreover, we also find that there is a positive house tax capitalization only for the high value houses, but a negative house tax capitalization for low value houses. These findings imply that Taipei authority has to raise the property tax burden especially for high value houses to be above the optimal level if it wants to effectively cool down the rising house value. en_US dc.description.tableofcontents 第一章 緒論 1第一節 研究動機與目的 1第二節 研究資料與方法 8第三節 研究限制 9第四節 研究架構 10第二章 台灣財產稅介紹 13第一節 財產稅定義與分類 13第二節 台灣現行財產稅制度 14第三節 財產稅制度之變遷 19第四節 財產稅稅基評定 26第三章 財產價值評估之探討 28第一節 前言 28第二節 相關文獻探討 30第三節 財產價值評估之估算 32第四節 資料來源與樣本選取 33第五節 財產價值評估之估算結果 36第六節 結論 39第四章 財產稅有效稅率之衡量 41第一節 前言 41第二節 相關文獻探討 43第三節 財產稅有效稅率之估算 50第四節 財產稅有效稅率之估算結果 52第五節 結論 56第五章 財產稅資本化程度之估計 57第一節 前言 57第二節 相關文獻探討 60第三節 研究方法 65第四節 實證結果 66第五節 結論 78第六章 政策意涵與未來研究方向 81第一節 政策意涵 81第二節 未來研究方向 82參考文獻 84 zh_TW dc.format.extent 3255279 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0962555013 en_US dc.subject (關鍵詞) 雙率財產稅稅制 zh_TW dc.subject (關鍵詞) 財產稅有效稅率 zh_TW dc.subject (關鍵詞) 評估稅率 zh_TW dc.subject (關鍵詞) 財產稅資本化效果 zh_TW dc.subject (關鍵詞) Split-rate Property Tax en_US dc.subject (關鍵詞) Effective Property Tax Rate en_US dc.subject (關鍵詞) Assessment Ratio en_US dc.subject (關鍵詞) Property Tax Capitalization en_US dc.title (題名) 財產稅相關議題之研究-以台北市自用住宅為例 zh_TW dc.title (題名) Essays on Property Tax en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 中文文獻圖書：林英彥 (2003) 不動產估價，第十版，文笙書局。于宗先、王金利 (2008) 台灣賦稅體制之演變，初版，聯經。徐偉初、歐俊男、謝文盛 (2016) 財政學，第四版，華泰文化。期刊論文：王宏文 (2010)，"台北市地價稅公平性之研究"，行政暨政策學報，51，47-76。李泳龍 (1988)，"地價稅與地方公共設施對住宅區位選擇影響之研究-Tiebout假說在台北都會區之實證研究"，政治大學地政所碩士論文。林子欽、林子雅 (2008)，"公部門不動產估價成效評估－公平性之觀點"，住宅學報，17(2)，63-80。林元興 (1999)，"土地持有課稅制之研究"，財政部賦稅署委託研究報告。林森田、陳荔芬 (1993)，"地方公共設施效益與土地稅負擔資本化之研究"，政大學報，67，423-457。林森田、李泳龍 (1995)，"資本化效果及其土地政策上之應用"，台灣金融土地季刊，32(2)，141-159。張怡文、江穎慧與張金鶚 (2009)，"分量迴歸在大量估價模型之應用－非典型住宅估價之改進"，都市與計畫，36(3)，281-304。華昌宜 (1994)，"最適房地價稅率及其在台灣政策應用之探討"，人文及社會集刊，6 (2)，63-77。華昌宜 (1999)，"土地持有課稅制之研究"，財政部賦稅署委託研究報告。黃呈錐 (2001)，"我國房屋現值標準單價改進研訂之芻議"，財稅研究，30(4)，63-78。黃佳鈴、張金鶚 (2006)，"從房地價格分離探討地價指數之建立"，台灣土地研究，8(2)，73-106。黃淑惠 (1998)，"台灣地區公告地價評估結果之檢定"，台灣經濟，256，12-20。黃朝琴 (1994)，"我國財產稅評價制度公平性之探討"，國立政治大學財政學系碩士論文。黃瓊瑤 (2002)，"現行區段地價查估程序、作法之合理性探討（二）"，現代地政，247，14-16。彭建文、吳森田與吳祥華 (2007)，"不動產有效稅率對房價影響分析-以台北市大同區與內湖區為例"，台灣土地研究，10(2)，49-66。廖誼溢 (2000)，"以標準宗地制度取代公告土地現值制度"，現代地政，234，50-53。蔡吉源(2001)，"再論土地稅制改革－兼論桃園經驗"，財稅研究，33(6)，117-155。蔡吉源 (2001)，"台灣土地課稅制度：問題、影響與改革"，台灣土地研究，3，37-82。鄧瑞兆、蔡吉源 (1996)，"大台北地區財政區劃分之經濟性分析"，台灣銀行季刊，46(4)，37-49。英文文獻Adair, A., Mcgreal, S., Smyth, A., Cooper, J., and Ryley, T. 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