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題名 房屋稅基礎改革—以房屋消費價值為稅基
A Fundamental Reform of the House Tax in Taiwan —Using the Consumption Value of Housing as the Tax Base
作者 尹邦慈
Yin, Pang-Ci
貢獻者 陳國樑
尹邦慈
Yin, Pang-Ci
關鍵詞 房屋稅
財產稅
消費稅
House Tax
Property Tax
Consumption Tax
日期 2019
上傳時間 6-Nov-2019 15:29:23 (UTC+8)
摘要 近年來不論文獻及實務上對於房屋稅徵收的討論,皆著重於稅基評定作業與稅率的檢討,缺乏從基礎層面探討房屋稅徵收的根本問題。本研究以尋求房屋稅基礎改革為出發,針對目前以本質為財產而設計之我國房屋稅制度提出疑問,建議改以對房屋所提供之居住勞務為課稅標的,以「房屋服務稅」(housing service tax;HST)取代現有的房屋稅制度,建構以消費價值做為稅基的房屋稅新制。
為了解新房屋稅制改革所造成之衝擊,本研究運用新北市房屋稅籍與租金資料,建立兩組房屋設算租金價格迴歸模型,並將估計結果套回房屋稅籍資料,比較新舊稅基與稅額分配情形。在新制度維持稅收中立下,兩組模型為彌平房屋稅總稅收之稅率,分別為4.48% 與4.57%;若僅考慮彌平住家用房屋稅收,則稅率分別為2.53% 與2.58%。唯兩種設算租金價格模型皆會對分配面造成負面影響,因此新稅制之推行,必需配合分配面的配套措施。
In recent years, both theoretical and empirical discussions on the house tax have been mainly focused on the review of the tax base assessment and the tax rate structure. There has been no discussion on the fundamental question of the theoretical basis of taxing houses. This study takes the fundamental reform perspective of the house tax as the departing point, raises questions on the property nature of the house tax system in Taiwan, and suggests taxing the housing services; i.e., using a “housing service tax” (HST) to replace the existing system, and building a new house structure using the consumption value as the tax base.
In order to understand the impact of the reform of the new house tax, the study uses the New Taipei City house tax information and rent data to estimate two imputed rent value regression models, and applies the regression results to compare tax bases and the distribution of the tax under the existing and the new tax regimes. Under revenue neutrality, to have equal total house tax revenue, the appropriate tax rate is calculated to be 4.48% and 4.57%; to have equal domestic house tax revenue, the appropriate tax rate is calculated to be 2.53% and 2.58%. However, both imputed rent value models have distributional side negative impacts, when it comes to the implementation of the new HST system, it is necessary to take complementary measures to mitigate these negative effects on the distributional side.
參考文獻 王宏文、曾彥閔(2013),「別盲目開徵囤房稅臺北市與高雄市住宅財產稅之比較:兼論兩市財稅努力之差異」,《政治科學論叢》,56,119-156。
周美麗(2003),「房屋現值評定之探討」,《稅務旬刊》,12-18。
林子欽、李汪穎、陳國華(2011),「公寓建物之折舊估算與房屋稅負」,《都市與計劃》,38(1),31-46。
林惠娟(2005),「課徵房屋稅爲目的之建築物估價問題探討~以路街调整率之合理性為例」,《土地問題研究季刊》,4(1),100-110。
花敬群(2013),「不動產稅制改革議題與策略」,《當代財政》,36,8-24。
柯格鐘(2007),「論量能課原稅原則」,《成大法學》,14,55-120。
陳德翰、王宏文(2011),「臺北市房屋稅公平性之研究-兼論豪宅稅之合理性」,《行政暨政策學報》,53,115-162。
彭建文、吳森田、吳祥華(2007),「不動產有效稅率對房價影響分析-以臺北市大同區與內湖區為例」,《臺灣土地研究》,10(2),49-66。
曾巨威(2011),《房屋稅課徵合理化》,臺北市稅捐稽徵處100年度專案研究計畫。
謝哲勝(2012),「現行房屋稅相關規定的檢討」,《臺灣環境與土地法學雜誌》,1(3),183-193。
謝哲勝(2015),《房屋稅法律與政策》,臺北:元照出版公司。
羅光達、羅時萬、徐崑明(2017),「超高大樓房屋稅合理化探討」,《當代財政》,56(4),127-147。

International Association of Assessing Officers, IAAO (1999), “Standard on Ratio Studies,” Assessment Journal, 6(5), 23-64.
International Association of Assessing Officers, IAAO (2013), “Standard on Ratio Studies,” Missouri:IAAO.
Institute for Fiscal Studies, IFS (2014), “Chapter1: The Taxation of Land and Property”, Tax by Design, 368-405.
Lin,Tzu-Chin (2010), “Property Tax Inequity Resulting from Inaccurate Assessment-The Taiwan Experience,” Land Use Policy, 27, 511-517.
Mieszkowski,P. (1972), “The Property Tax: An Excise Tax or a Profits Tax?” Journal of Public Economics, 1(1), 73-96.
Netzer,D. (1966), “Economics of the Property Tax,” Washington, D.C, The Brookings Institute.
Simon,H. (1943), “The Incidence of a Tax on Urban Real Property,” Quarterly Journal of Economics, 57, 398-421.
Thomson,P. (1965), “The Property Tax and Rate of Interest,” In The American Property Tax,Claremont, CA: Lincoln School of Public Finance.
Tiebout,M. (1956), “A Pure Theory of Local Expenditures,” Journal of Political Economy, 64, 416-424.
描述 碩士
國立政治大學
財政學系
105255014
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0105255014
資料類型 thesis
dc.contributor.advisor 陳國樑zh_TW
dc.contributor.author (Authors) 尹邦慈zh_TW
dc.contributor.author (Authors) Yin, Pang-Cien_US
dc.creator (作者) 尹邦慈zh_TW
dc.creator (作者) Yin, Pang-Cien_US
dc.date (日期) 2019en_US
dc.date.accessioned 6-Nov-2019 15:29:23 (UTC+8)-
dc.date.available 6-Nov-2019 15:29:23 (UTC+8)-
dc.date.issued (上傳時間) 6-Nov-2019 15:29:23 (UTC+8)-
dc.identifier (Other Identifiers) G0105255014en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/127225-
dc.description (描述) 碩士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) 105255014zh_TW
dc.description.abstract (摘要) 近年來不論文獻及實務上對於房屋稅徵收的討論,皆著重於稅基評定作業與稅率的檢討,缺乏從基礎層面探討房屋稅徵收的根本問題。本研究以尋求房屋稅基礎改革為出發,針對目前以本質為財產而設計之我國房屋稅制度提出疑問,建議改以對房屋所提供之居住勞務為課稅標的,以「房屋服務稅」(housing service tax;HST)取代現有的房屋稅制度,建構以消費價值做為稅基的房屋稅新制。
為了解新房屋稅制改革所造成之衝擊,本研究運用新北市房屋稅籍與租金資料,建立兩組房屋設算租金價格迴歸模型,並將估計結果套回房屋稅籍資料,比較新舊稅基與稅額分配情形。在新制度維持稅收中立下,兩組模型為彌平房屋稅總稅收之稅率,分別為4.48% 與4.57%;若僅考慮彌平住家用房屋稅收,則稅率分別為2.53% 與2.58%。唯兩種設算租金價格模型皆會對分配面造成負面影響,因此新稅制之推行,必需配合分配面的配套措施。
zh_TW
dc.description.abstract (摘要) In recent years, both theoretical and empirical discussions on the house tax have been mainly focused on the review of the tax base assessment and the tax rate structure. There has been no discussion on the fundamental question of the theoretical basis of taxing houses. This study takes the fundamental reform perspective of the house tax as the departing point, raises questions on the property nature of the house tax system in Taiwan, and suggests taxing the housing services; i.e., using a “housing service tax” (HST) to replace the existing system, and building a new house structure using the consumption value as the tax base.
In order to understand the impact of the reform of the new house tax, the study uses the New Taipei City house tax information and rent data to estimate two imputed rent value regression models, and applies the regression results to compare tax bases and the distribution of the tax under the existing and the new tax regimes. Under revenue neutrality, to have equal total house tax revenue, the appropriate tax rate is calculated to be 4.48% and 4.57%; to have equal domestic house tax revenue, the appropriate tax rate is calculated to be 2.53% and 2.58%. However, both imputed rent value models have distributional side negative impacts, when it comes to the implementation of the new HST system, it is necessary to take complementary measures to mitigate these negative effects on the distributional side.
en_US
dc.description.tableofcontents 第一章 緒論 1
第一節 研究背景 1
第二節 研究動機 3
第三節 研究目的 5
第二章 文獻回顧 7
第一節 房屋稅課徵制度文獻 7
一、關於房屋標準價格 7
二、關於稅率 11
第二節 租稅原則 13
一、公平面 13
二、效率面 16
第三節 小結 19
第三章 房屋稅徵收制度概況及檢討 20
第一節 不動產稅收總額與房屋稅源分析 20
一、不動產稅收總額分析 20
二、房屋稅源分析 27
三、小結 37
第二節 房屋稅徵收制度綜覽 38
一、課徵對象與範圍 38
二、納稅義務人與徵收相對人之認定 39
三、稅率結構與徵收率 40
四、房屋標準價格 44
五、課稅所屬期間及徵收期間 49
第三節 房屋稅徵收制度檢討 51
一、房屋標準價格過低與不公平 51
二、稅基切割 52
三、依使用類別適用不同稅率 53
第四章 房屋稅改革 55
第一節 改革緣起與發想 55
一、改革緣起 55
二、改革發想 57
第二節 新房屋稅課徵制度解析 60
一、課徵對象與範圍 60
二、納稅義務人與徵收相對人之認定 60
三、稅率結構 61
四、房屋標準價格 61
五、課稅所屬期間及徵收期間 62
第三節 新房屋稅課徵制度其他議題 64
一、新房屋稅徵收制度是否能解決現行制度問題 64
二、新房屋稅徵收制度與地價稅應如何配合 67
三、契稅的存廢 68
第五章 房屋稅改革之衝擊效果評估 69
第一節 模擬試算方法 69
一、模型架構 69
二、資料來源 70
第二節 模擬試算實證結果 71
一、現行房屋稅徵收制度 71
二、新房屋稅徵收制度 72
第六章 結論 81
參考文獻 84
附錄 設算租金價格模型 86
zh_TW
dc.format.extent 1505275 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0105255014en_US
dc.subject (關鍵詞) 房屋稅zh_TW
dc.subject (關鍵詞) 財產稅zh_TW
dc.subject (關鍵詞) 消費稅zh_TW
dc.subject (關鍵詞) House Taxen_US
dc.subject (關鍵詞) Property Taxen_US
dc.subject (關鍵詞) Consumption Taxen_US
dc.title (題名) 房屋稅基礎改革—以房屋消費價值為稅基zh_TW
dc.title (題名) A Fundamental Reform of the House Tax in Taiwan —Using the Consumption Value of Housing as the Tax Baseen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 王宏文、曾彥閔(2013),「別盲目開徵囤房稅臺北市與高雄市住宅財產稅之比較:兼論兩市財稅努力之差異」,《政治科學論叢》,56,119-156。
周美麗(2003),「房屋現值評定之探討」,《稅務旬刊》,12-18。
林子欽、李汪穎、陳國華(2011),「公寓建物之折舊估算與房屋稅負」,《都市與計劃》,38(1),31-46。
林惠娟(2005),「課徵房屋稅爲目的之建築物估價問題探討~以路街调整率之合理性為例」,《土地問題研究季刊》,4(1),100-110。
花敬群(2013),「不動產稅制改革議題與策略」,《當代財政》,36,8-24。
柯格鐘(2007),「論量能課原稅原則」,《成大法學》,14,55-120。
陳德翰、王宏文(2011),「臺北市房屋稅公平性之研究-兼論豪宅稅之合理性」,《行政暨政策學報》,53,115-162。
彭建文、吳森田、吳祥華(2007),「不動產有效稅率對房價影響分析-以臺北市大同區與內湖區為例」,《臺灣土地研究》,10(2),49-66。
曾巨威(2011),《房屋稅課徵合理化》,臺北市稅捐稽徵處100年度專案研究計畫。
謝哲勝(2012),「現行房屋稅相關規定的檢討」,《臺灣環境與土地法學雜誌》,1(3),183-193。
謝哲勝(2015),《房屋稅法律與政策》,臺北:元照出版公司。
羅光達、羅時萬、徐崑明(2017),「超高大樓房屋稅合理化探討」,《當代財政》,56(4),127-147。

International Association of Assessing Officers, IAAO (1999), “Standard on Ratio Studies,” Assessment Journal, 6(5), 23-64.
International Association of Assessing Officers, IAAO (2013), “Standard on Ratio Studies,” Missouri:IAAO.
Institute for Fiscal Studies, IFS (2014), “Chapter1: The Taxation of Land and Property”, Tax by Design, 368-405.
Lin,Tzu-Chin (2010), “Property Tax Inequity Resulting from Inaccurate Assessment-The Taiwan Experience,” Land Use Policy, 27, 511-517.
Mieszkowski,P. (1972), “The Property Tax: An Excise Tax or a Profits Tax?” Journal of Public Economics, 1(1), 73-96.
Netzer,D. (1966), “Economics of the Property Tax,” Washington, D.C, The Brookings Institute.
Simon,H. (1943), “The Incidence of a Tax on Urban Real Property,” Quarterly Journal of Economics, 57, 398-421.
Thomson,P. (1965), “The Property Tax and Rate of Interest,” In The American Property Tax,Claremont, CA: Lincoln School of Public Finance.
Tiebout,M. (1956), “A Pure Theory of Local Expenditures,” Journal of Political Economy, 64, 416-424.
zh_TW
dc.identifier.doi (DOI) 10.6814/NCCU201901220en_US