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題名 臺北市商業不動產財產稅稅基探討 -以觀光旅館與辦公大樓為例
Exploring the property tax base of commercial properties--case studies of hotels and offices in Taipei City
作者 黃詩霓
Huang, Shih-Ni
貢獻者 林子欽
Lin, Tzu-Chin
黃詩霓
Huang, Shih-Ni
關鍵詞 商業不動產
財產稅
房屋稅
成本價值
租金價值
Commercial property
Property tax
House tax
Cost value
Rental value
日期 2017
上傳時間 2-Feb-2018 11:29:22 (UTC+8)
摘要 財產稅素來為政府重要財政收入，有關財產稅稅基計算為政府與民眾關心之重要議題。國際上財產稅稅基評估方式，依收益來源之不同，可分為由「租金收入」所得之年租金價值，或由「交易」所得之市場價值。我國財產稅稅基為土地申報地價與房屋評定現值，屬於以成本法評估之市場價值。
本研究經由稅基理論之文獻回顧，並針對臺北市觀光旅館與辦公大樓進行模擬分析與迴歸分析，研究結果發現，國際上財產稅稅基評估方式為市場價值或租金價值，應用於臺灣其實屬於「成本價值」與「收益價值」之爭。本研究認為，基於商業不動產經營獲利特性、交易型態與行政便利，並且符合量能課稅原則，商業不動產宜採用收益面之租金價值作為財產稅稅基；然而，現行制度僅反映不動產成本面，未反映不動產收益面。另外，若以租金價值作為稅基，需扣除無形資產之價值。
最後，若財產稅稅制轉變為以租金價值作為稅基，就旅館而言，於政策上可以鼓勵廠商興建大規模觀光旅館，並對經營初期業者有利，對於旅館產業發展有助益。就辦公大樓而言，於政策上可以鼓勵廠商興建大規模辦公大樓，可以促進開發者整合較大面積土地進行開發。
Property tax is one of the important tax revenues of the government. People care about how to calculate property tax base. There are two values-based approaches that depends on different revenue sources one is “Annual Rental Value” which is based on rents, the other is “Market Value” which is based on sales. The Taiwanese property tax is based on market value and on cost approach.
The study explores the tax base theories and use differential tax incidence and regression model to test the property tax bases of hotels and offices. According to the literature, there are two main ways to assess the property tax bases: Market Value Basis and Annual Rental Value Basis. However, it turns out to be the difference of Cost Value and Income Value in Taiwan. Due to the revenue-generating feature and transaction style of commercial properties, administrative convenience and the ability-to-pay principle, the study suggests that we should use annual rental value as the property tax base of commercial properties. Nevertheless, the Taiwanese property tax base only reflects the cost of properties, not the revenue-generating capacities of properties. On the other hand, the rent value includes the intangible assets such as famous brand names, the additional value which is not from the property should be excluded from the tax base.
Nevertheless, if the rental value is substituted for the cost value as a tax base, there will be some possible situations as a reference for policy makers. For hotels, it will encourage firms to construct big scale hotels, and it will be beneficial for the initial operation of hotels. For offices, it will encourage firms to construct big scale offices and it will promote the developers to create more land area as well.

Keywords: commercial property, property tax, house tax, cost value, rental value
參考文獻 一、中文參考文獻
1. 交通部觀光局，2016，『中華民國103年臺灣地區國際觀光旅館營運分析報告』，交通部觀光局
2. 徐偉初、歐俊男、謝文盛，2012，『財政學』三版，臺北：華泰文化
3. 黃曉薇，2015，「以量能課稅原則檢驗自用住宅房屋稅」。頁57-84，收錄於謝哲勝編，『房屋稅法律與政策』，台北：元照出版公司。

二、英文參考文獻
1. Almy, R. (2001). A survey of property tax systems in europe. Report prepared for Department of Taxes and Customs, Ministry of Finance, Republic of Slovenia. Retrieved December, 22, 2002.
2. Bahl, R. W., & Linn, J. F. (1992). Urban public finance in developing countries. The World Bank.
3. Ballentine, J. G., & Eris, I. (1975). On the general equilibrium analysis of tax incidence. Journal of Political Economy, 83(3), 633-644.
4. Bates, T. D. (2006). Property Tax Assessment: Valuation Methods Combined for Leased Property. . & Loc. L. News, 30, 6.
5. Bird, R. M., & Slack, E. (2004). Land and property taxation in 25 countries: a comparative review. International Handbook of Land and Property Taxation, 19.
6. Bond, S., Denny, K., Hall, J., & McCluskey, W. (1996). Who pays business rates?. Fiscal Studies, 17(1), 19-35.
7. Bowman, J. H. (1995). Taxation of business property: overview. in Taxation of business property: is uniformity still a valid norm?. Greenwood Publishing Group.
8. Bowman, J. H., & Bell, M. E. (2008). Distributional consequences of converting the property tax to a land value tax: Replication and extension of England and Zhao. National Tax Journal, 593-607.
9. Bowman, J. H., & Bell, M. E. (2008). Distributional consequences of converting the property tax to a land value tax: Replication and extension of England and Zhao. National Tax Journal, 593-607.
10. Brown, H. G. (1928). Taxing rental versus taxing salable value of land. The Journal of Political Economy, 164-168.
11. Brown, P. K., & Hepworth, M. A. (2000). A study of european land tax systems. Lincoln Institute of Land Policy.
12. Chen, C. F., & Rothschild, R. (2010). An application of hedonic pricing analysis to the case of hotel rooms in Taipei. Tourism Economics, 16(3), 685-694.
13. Cornia, G. C., & Slade, B. A. (2006). Horizontal inequity in the property taxation of apartment, industrial, office, and retail properties. National Tax Journal, 33-55.
14. Cornia,(1995). Perspective on the Business Property Base. in Taxation of business property: is uniformity still a valid norm?. Greenwood Publishing Group.
15. Dunse, N., & Jones, C. (1998). A hedonic price model of office rents, Journal of Property Valuation and Investment, 16(3), 297-312.
16. England, R. W., & Zhao, M. Q. (2005). Assessing the Distributive Impact of a Revenue—Neutral Shift from a Uniform Property Tax to a Two-Rate Property Tax with a Uniform Credit. National Tax Journal, 247-260.
17. England, R. W., & Zhao, M. Q. (2005). Assessing the Distributive Impact of a Revenue—Neutral Shift from a Uniform Property Tax to a Two-Rate Property Tax with a Uniform Credit. National Tax Journal, 247-260.
18. Fischel, W. A. (1992). Property taxation and the Tiebout model: Evidence for the benefit view from zoning and voting.
19. Franzsen, R., & McCluskey, W. J. (2013). Value‐based approaches to property taxation. A Primer on Property Tax: Administration and Policy, 41-68.
20. Goldberg, L., & Kersten, D. (2004). California commercial property tax study. California Tax Reform Association.
21. Hennessey, S. (1993). Myths About Hotel Business and Personality Values. The Appraisal Journal, 608-611.
22. Johnson, J. H. (2013). Variation In Commercial Property Tax Appraisal Accuracy In Texas.
23. Kefela, M. S. (2014). Determinants of hotel room rates in Stockholm: A hedonic pricing approach. Södertörn University, Institution of Social Sciences.
24. Lesser, D. H., & Rubin, K. E. (1993). Understanding the unique aspects of hotel property tax valuation. Appraisal Journal, 61(1), p9.
25. Mak, J. (2015). Research note: Are hotel property taxes fully passed on to hotel guests? Implications from recent research on property tax incidence. Tourism Economics, 21(4), 899-905.
26. Man, J. Y. (1995). The incidence of differential commercial property taxes: Empirical evidence. National Tax Journal, 479-496.
27. Matonis, S. J., & DeRango, D. R. (1993). The determination of hotel value components for ad valorem tax assessment. Appraisal Journal, 61, 342-342.
28. McCluskey, W. J., & Bell, M. E. (2008). Rental value versus capital Value: alternative bases for the property tax (No. paper0818). International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
29. McGuire, T. J. (1999). Proposition 13 and its offspring: For good or for evil?. National Tax Journal, 129-138.
30. Mieszkowski, P. (1969). Tax incidence theory: The effects of taxes on the distribution of income. Journal of Economic Literature, 7(4), 1103-1124.
31. Monty, B., & Skidmore, M. (2003). Hedonic pricing and willingness to pay for bed and breakfast amenities in Southeast Wisconsin. Journal of Travel Research, 42(2), 195-199.
32. Muthitacharoen, A., & Zodrow, G. R. (2012). Revisiting the excise tax effects of the property tax. Public Finance Review, 40(5), 555-583.
33. Orr, L. L. (1968). The incidence of differential property taxes on urban housing. National Tax Journal, 21(3), 253-262.
34. Owens, R. W. (2000). Valuation and the property tax. Appraisal Journal, 68(3), 340-350.
35. Phillips, A., Sallee, C., Sufranski, D.,& Larimore, E. (2015). Total state and local business taxes. Council on State Taxation.
36. Plummer, E. (2010). Evidence on the distributional effects of a land value tax on residential households. National Tax Journal, 63(1), 63-92.
37. Plummer, E. (2010). Evidence on the distributional effects of a land value tax on residential households. National Tax Journal, 63(1), 63-92.
38. Reason, T. (2004). Poor move? Property tax is not just one of the biggest tax expenses that companies face it`s also one of the worst managed. CFO, 20(2), 35-39.
39. Rogers, T. and Blake,N. (2013). The role of commercial property in the UK economy. IPF Research Programme 2011–2015.
40. Taussig, F.W. and Litt, D. (1921). Principles of Economics: Volume II, Third Edition Revised, The Macmillian Co., New York.
41. The appraisal of real estate (2008). The appraisal of real estate. Appraisal Institute, US., Chicago, Ill. 13th ed
42. Tiebout, C. M. (1956). A pure theory of local expenditures. The journal of political economy, 416-424.
43. Williams, D. (2011). What do business rates measure?. Local Economy, 26(3), 145-156.
44. Youngman(1995). Special Problems in the Valuation of Business Property. in Taxation of business property: is uniformity still a valid norm?. Greenwood Publishing Group.


三、網頁參考文獻
1. 蔡惠芳、王榮章，2016年6月8日，「房屋稅新制大暴走！ 劉文治：投資台灣前要三思」，中時電子報，2016年12月10日
描述 碩士
國立政治大學
地政學系
104257003
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0104257003
資料類型 thesis
dc.contributor.advisor 林子欽zh_TW
dc.contributor.advisor Lin, Tzu-Chinen_US
dc.contributor.author (Authors) 黃詩霓zh_TW
dc.contributor.author (Authors) Huang, Shih-Nien_US
dc.creator (作者) 黃詩霓zh_TW
dc.creator (作者) Huang, Shih-Nien_US
dc.date (日期) 2017en_US
dc.date.accessioned 2-Feb-2018 11:29:22 (UTC+8)-
dc.date.available 2-Feb-2018 11:29:22 (UTC+8)-
dc.date.issued (上傳時間) 2-Feb-2018 11:29:22 (UTC+8)-
dc.identifier (Other Identifiers) G0104257003en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/115752-
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) 104257003zh_TW
dc.description.abstract (摘要) 財產稅素來為政府重要財政收入，有關財產稅稅基計算為政府與民眾關心之重要議題。國際上財產稅稅基評估方式，依收益來源之不同，可分為由「租金收入」所得之年租金價值，或由「交易」所得之市場價值。我國財產稅稅基為土地申報地價與房屋評定現值，屬於以成本法評估之市場價值。
本研究經由稅基理論之文獻回顧，並針對臺北市觀光旅館與辦公大樓進行模擬分析與迴歸分析，研究結果發現，國際上財產稅稅基評估方式為市場價值或租金價值，應用於臺灣其實屬於「成本價值」與「收益價值」之爭。本研究認為，基於商業不動產經營獲利特性、交易型態與行政便利，並且符合量能課稅原則，商業不動產宜採用收益面之租金價值作為財產稅稅基；然而，現行制度僅反映不動產成本面，未反映不動產收益面。另外，若以租金價值作為稅基，需扣除無形資產之價值。
最後，若財產稅稅制轉變為以租金價值作為稅基，就旅館而言，於政策上可以鼓勵廠商興建大規模觀光旅館，並對經營初期業者有利，對於旅館產業發展有助益。就辦公大樓而言，於政策上可以鼓勵廠商興建大規模辦公大樓，可以促進開發者整合較大面積土地進行開發。		zh_TW
dc.description.abstract (摘要) Property tax is one of the important tax revenues of the government. People care about how to calculate property tax base. There are two values-based approaches that depends on different revenue sources one is “Annual Rental Value” which is based on rents, the other is “Market Value” which is based on sales. The Taiwanese property tax is based on market value and on cost approach.
The study explores the tax base theories and use differential tax incidence and regression model to test the property tax bases of hotels and offices. According to the literature, there are two main ways to assess the property tax bases: Market Value Basis and Annual Rental Value Basis. However, it turns out to be the difference of Cost Value and Income Value in Taiwan. Due to the revenue-generating feature and transaction style of commercial properties, administrative convenience and the ability-to-pay principle, the study suggests that we should use annual rental value as the property tax base of commercial properties. Nevertheless, the Taiwanese property tax base only reflects the cost of properties, not the revenue-generating capacities of properties. On the other hand, the rent value includes the intangible assets such as famous brand names, the additional value which is not from the property should be excluded from the tax base.
Nevertheless, if the rental value is substituted for the cost value as a tax base, there will be some possible situations as a reference for policy makers. For hotels, it will encourage firms to construct big scale hotels, and it will be beneficial for the initial operation of hotels. For offices, it will encourage firms to construct big scale offices and it will promote the developers to create more land area as well.

Keywords: commercial property, property tax, house tax, cost value, rental value		en_US
dc.description.tableofcontents 第一章 緒論 1-1
第一節 研究動機與目的 1-1
第二節 研究架構與流程 1-7
第二章 文獻回顧 2-1
第一節 商業不動產與財產稅關係 2-1
第二節 商業不動產財產稅稅基評估 2-5
第三節 小結 2-13
第三章 研究設計 3-1
第一節 研究範圍與方法 3-1
第二節 資料說明與處理 3-7
第四章 迴歸模型建立與商業不動產資料分析 4-1
第一節 迴歸模型建立與變數選取 4-1
第二節 臺北市商業不動產特徵與財產稅資料分析 4-14
第五章 成本價值作為稅基：現行稅制影響因素之迴歸分析 5-1
第一節 觀光旅館：影響成本價格因素實證結果與說明 5-1
第二節 辦公大樓：影響成本價格因素實證結果與說明 5-5
第三節 小結 5-8
第六章 租金價值作為稅基：不動產特徵與稅制改變之迴歸分析 6-1
第一節 租金為稅基之財產稅模擬分析 6-1
第二節 觀光旅館：影響單位租金因素實證結果與說明 6-11
第三節 觀光旅館：不動產特徵與制度改變實證結果與說明 6-13
第四節 辦公大樓：不動產特徵與制度改變實證結果與說明 6-15
第五節 小結 6-18
第七章 結論與建議 7-1
第一節 結論 7-1
第二節 後續研究建議 7-6
參考文獻 I		zh_TW
dc.format.extent 1901610 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0104257003en_US
dc.subject (關鍵詞) 商業不動產zh_TW
dc.subject (關鍵詞) 財產稅zh_TW
dc.subject (關鍵詞) 房屋稅zh_TW
dc.subject (關鍵詞) 成本價值zh_TW
dc.subject (關鍵詞) 租金價值zh_TW
dc.subject (關鍵詞) Commercial propertyen_US
dc.subject (關鍵詞) Property taxen_US
dc.subject (關鍵詞) House taxen_US
dc.subject (關鍵詞) Cost valueen_US
dc.subject (關鍵詞) Rental valueen_US
dc.title (題名) 臺北市商業不動產財產稅稅基探討 -以觀光旅館與辦公大樓為例zh_TW
dc.title (題名) Exploring the property tax base of commercial properties--case studies of hotels and offices in 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
1. 交通部觀光局，2016，『中華民國103年臺灣地區國際觀光旅館營運分析報告』，交通部觀光局
2. 徐偉初、歐俊男、謝文盛，2012，『財政學』三版，臺北：華泰文化
3. 黃曉薇，2015，「以量能課稅原則檢驗自用住宅房屋稅」。頁57-84，收錄於謝哲勝編，『房屋稅法律與政策』，台北：元照出版公司。

二、英文參考文獻
1. Almy, R. (2001). A survey of property tax systems in europe. Report prepared for Department of Taxes and Customs, Ministry of Finance, Republic of Slovenia. Retrieved December, 22, 2002.
2. Bahl, R. W., & Linn, J. F. (1992). Urban public finance in developing countries. The World Bank.
3. Ballentine, J. G., & Eris, I. (1975). On the general equilibrium analysis of tax incidence. Journal of Political Economy, 83(3), 633-644.
4. Bates, T. D. (2006). Property Tax Assessment: Valuation Methods Combined for Leased Property. . & Loc. L. News, 30, 6.
5. Bird, R. M., & Slack, E. (2004). Land and property taxation in 25 countries: a comparative review. International Handbook of Land and Property Taxation, 19.
6. Bond, S., Denny, K., Hall, J., & McCluskey, W. (1996). Who pays business rates?. Fiscal Studies, 17(1), 19-35.
7. Bowman, J. H. (1995). Taxation of business property: overview. in Taxation of business property: is uniformity still a valid norm?. Greenwood Publishing Group.
8. Bowman, J. H., & Bell, M. E. (2008). Distributional consequences of converting the property tax to a land value tax: Replication and extension of England and Zhao. National Tax Journal, 593-607.
9. Bowman, J. H., & Bell, M. E. (2008). Distributional consequences of converting the property tax to a land value tax: Replication and extension of England and Zhao. National Tax Journal, 593-607.
10. Brown, H. G. (1928). Taxing rental versus taxing salable value of land. The Journal of Political Economy, 164-168.
11. Brown, P. K., & Hepworth, M. A. (2000). A study of european land tax systems. Lincoln Institute of Land Policy.
12. Chen, C. F., & Rothschild, R. (2010). An application of hedonic pricing analysis to the case of hotel rooms in Taipei. Tourism Economics, 16(3), 685-694.
13. Cornia, G. C., & Slade, B. A. (2006). Horizontal inequity in the property taxation of apartment, industrial, office, and retail properties. National Tax Journal, 33-55.
14. Cornia,(1995). Perspective on the Business Property Base. in Taxation of business property: is uniformity still a valid norm?. Greenwood Publishing Group.
15. Dunse, N., & Jones, C. (1998). A hedonic price model of office rents, Journal of Property Valuation and Investment, 16(3), 297-312.
16. England, R. W., & Zhao, M. Q. (2005). Assessing the Distributive Impact of a Revenue—Neutral Shift from a Uniform Property Tax to a Two-Rate Property Tax with a Uniform Credit. National Tax Journal, 247-260.
17. England, R. W., & Zhao, M. Q. (2005). Assessing the Distributive Impact of a Revenue—Neutral Shift from a Uniform Property Tax to a Two-Rate Property Tax with a Uniform Credit. National Tax Journal, 247-260.
18. Fischel, W. A. (1992). Property taxation and the Tiebout model: Evidence for the benefit view from zoning and voting.
19. Franzsen, R., & McCluskey, W. J. (2013). Value‐based approaches to property taxation. A Primer on Property Tax: Administration and Policy, 41-68.
20. Goldberg, L., & Kersten, D. (2004). California commercial property tax study. California Tax Reform Association.
21. Hennessey, S. (1993). Myths About Hotel Business and Personality Values. The Appraisal Journal, 608-611.
22. Johnson, J. H. (2013). Variation In Commercial Property Tax Appraisal Accuracy In Texas.
23. Kefela, M. S. (2014). Determinants of hotel room rates in Stockholm: A hedonic pricing approach. Södertörn University, Institution of Social Sciences.
24. Lesser, D. H., & Rubin, K. E. (1993). Understanding the unique aspects of hotel property tax valuation. Appraisal Journal, 61(1), p9.
25. Mak, J. (2015). Research note: Are hotel property taxes fully passed on to hotel guests? Implications from recent research on property tax incidence. Tourism Economics, 21(4), 899-905.
26. Man, J. Y. (1995). The incidence of differential commercial property taxes: Empirical evidence. National Tax Journal, 479-496.
27. Matonis, S. J., & DeRango, D. R. (1993). The determination of hotel value components for ad valorem tax assessment. Appraisal Journal, 61, 342-342.
28. McCluskey, W. J., & Bell, M. E. (2008). Rental value versus capital Value: alternative bases for the property tax (No. paper0818). International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
29. McGuire, T. J. (1999). Proposition 13 and its offspring: For good or for evil?. National Tax Journal, 129-138.
30. Mieszkowski, P. (1969). Tax incidence theory: The effects of taxes on the distribution of income. Journal of Economic Literature, 7(4), 1103-1124.
31. Monty, B., & Skidmore, M. (2003). Hedonic pricing and willingness to pay for bed and breakfast amenities in Southeast Wisconsin. Journal of Travel Research, 42(2), 195-199.
32. Muthitacharoen, A., & Zodrow, G. R. (2012). Revisiting the excise tax effects of the property tax. Public Finance Review, 40(5), 555-583.
33. Orr, L. L. (1968). The incidence of differential property taxes on urban housing. National Tax Journal, 21(3), 253-262.
34. Owens, R. W. (2000). Valuation and the property tax. Appraisal Journal, 68(3), 340-350.
35. Phillips, A., Sallee, C., Sufranski, D.,& Larimore, E. (2015). Total state and local business taxes. Council on State Taxation.
36. Plummer, E. (2010). Evidence on the distributional effects of a land value tax on residential households. National Tax Journal, 63(1), 63-92.
37. Plummer, E. (2010). Evidence on the distributional effects of a land value tax on residential households. National Tax Journal, 63(1), 63-92.
38. Reason, T. (2004). Poor move? Property tax is not just one of the biggest tax expenses that companies face it`s also one of the worst managed. CFO, 20(2), 35-39.
39. Rogers, T. and Blake,N. (2013). The role of commercial property in the UK economy. IPF Research Programme 2011–2015.
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三、網頁參考文獻
1. 蔡惠芳、王榮章，2016年6月8日，「房屋稅新制大暴走！ 劉文治：投資台灣前要三思」，中時電子報，2016年12月10日		zh_TW