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題名 台北市大型商用建築物成本法估價公平性評估- 估價比值應用
The Cost Approach to Valuation of High-rise Commercial Buildings in Taipei-The Perspective of Equity using Assessment Ratio作者 洪暉恒
Hung, Huei-Heng貢獻者 林子欽
Lin, Tzu-Chin
洪暉恒
Hung, Huei-Heng關鍵詞 商用建物房屋稅基
估價比值公平性
量能課稅原則
Tax base of commercial buildings
Ability to pay principle
Equity of assessment ratios日期 2020 上傳時間 3-Aug-2020 18:07:49 (UTC+8) 摘要 台北市民國 103 年 7 月 1 日調高房屋構造標準單價後，本研究觀察商用建物納稅人的反應。發現商用建物房屋稅爭訟案逐年增加，原告聲稱房屋稅漲幅過高，影響投資甚巨。最高行政法院最後裁定，調漲房屋稅是基於量能原則，於法有據。但社會對房屋稅調漲的共識尚未形成，房屋稅分歧仍存在。本研究以International Association of Assessing Office (IAAO) 公平性觀點切入，發現台北市以 103 年完工日區分房屋構造標準單價之政策，造成課稅的公平性下降。迴歸實證亦證明，政策影響造成估價比值增加約 0.26。另外，本研究檢驗路段率對估價比值的影響，發現房屋稅基中加入路段率皆有助於公平性提升。迴歸實證亦證明，加入路段率造成每級估價比值增加約 0.013。最後，為求後續房屋稅基調整更趨穩定，本研究建議稅基適用對象不應以完成時間區分。若政策必須要區分適用對象，應採用對課稅公平性影響較低的手段，比如以開工日或建築執照申請日區分，讓建物所有權人得以調整建物造價，因應稅賦變革的影響。
This study observes the recent reaction of taxpayers of commercial buildings to the raised tax base. After raising the standard unit price for buildings constructed after July 1, 2014 by Taipei City government, we found that the litigation on tax on commercial buildings has increased over time. The plaintiffs claimed that the unexpected significant increase in buildings tax has led to huge negative effects on the rate of investment return. The Supreme Administrative Court finally ruled that the new and heavier building tax was not in violation the Ability to Pay Principle. However, the consensus on the increasing building tax has not yet been formed, and the differences of tax liability between buildings still exist. This study, based on the equity view of International Association of Assessing Office, IAAO, finds that Taipei City`s new building standard unit price worsened the fairness of tax. Regression analysis also proves that the new unit price resulted in an increase of about 0.26 in the assessment ratio. In addition, this study examines the impact of the factor of land section, and finds that the inclusion of this factor in the determination of taxable value of a building improves fairness. The regression results also indicate approximately a rise of 0.013 of assessment ratio when the land section moves upwards by every 10%. Finally, this study proposes a way to re-adjust the base of building tax to achieve a higher fairness. In order to alleviate the negative impact of new tax, owners of the buildings shall be allowed to adjust the input cost on the buildings. The suggestion is that the housing tax base should not be dependent upon the time of completion but instead the starting date of construction or the application date of building permit.參考文獻 一、 中文參考文獻1. 王宏文、曾彥閔，2013，台北市與高雄市住宅財產稅比較。政治科學論叢，第56期，119-156。2. 李汪穎，2016，臺北市住宅建物折舊之衡量。臺北市政府地政局暨所屬機關自行研究報告。3. 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，第38卷1期，31- 46。4. 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，第4卷1期，100-110。5. 陳振維，2017，公告現值公平性之研究-以松山區及信義區為例。臺北市政府地政局暨所屬機關106 年度自行研究報告。6. 陳玉瓊，2015，房屋稅評價制度之探討。臺北市政府稅104 年度自行研究報告。7. 梁仁旭、陳奉瑤，2014，『不動產估價』三版，財團法人中國地政研究所，123-169。8. 葉小蓁，2009，高等統計學，三民書局。9. 張金鶚、陳明吉、鄧筱蓉、楊智元，2009，台北市房價泡沫知多少?-房價vs.租金、房價vs.所得。住宅學報18(2)，1-22。10. 游適銘、張金鶚，2010，成本法估價偏誤之探討—分量迴歸應用。住宅學報，19(2)，81-105。11. 游適銘，2014，不動產估價學第二版，大日出版。12. 游適銘、張金鶚，2000，不同估價方法之權重分析與模式建立-地價基準地之探討。台灣土地研究，13:2。13. 游適銘、張金鶚，2010，成本法估價偏誤之探討-分量迴歸應用。住宅學報，第19卷，第2期。14. 羅光達、羅時萬、徐崑明，2017，超高大樓房屋稅合理化探討。財稅研究雜誌社，127-147。15. 彭建文、吳森田、吳祥華，2007，不動產有效稅率對房價影響分析—以台北市大同區與內湖區為例。台灣土地研究，2007，第10卷第2期，49-66。16. 最高行政法院 108 年判字第 366 號行政判決。二、 英文參考文獻1. Cannaday R. E. and Colwell, P. F.,1995 , The Cost Approach: Appraisal Gone Wrong?, Illinois Real Estate Letter, hiver-printemps:1-4.2. Colwell Peter F., Kinnard William N. Beron, Gail, 2003, The Cost Approach and Functional Obsolescence, RIRE, Vol.9, 75-80.3. Bottomi C.W., Mcgreal W.S. and Heaney G. ,1999, Appraising the functional performance characteristics of office buildings，Journal of Property Research,16(4), 339–358.4. Koo, C.W., Hong ,T.H., Hyun C.T. , Koo, K.J. , 2010, A CBR-based hybrid model for predicting a construction duration and cost based on project characteristics in multi-family housing projects, Canadian Journal of Civil Engineering. ,Vol. 37 Issue 5, 739-752.5. Creteau P. G. ,1974, Real Estate Appraising (Step-by-step). Portland: Castle Publishing Company.6. Dotzour M. G. ,1990, An Empirical Analysis of the Reliability and Precision of the Cost Approach in Residential Appraisal. Journal of Real Estate Research, (5).7. International Association of Assessing Officers, 2013, Standard on Ratio Studies8. International Association of Assessing Officers ,2017, Standard on Mass Appraisal of Real Property.9. International Association of Assessing Officers, 2017, Understanding Intangible Assets and Real Estate: A Guide for Real Property Valuation Professionals,10. International Valuation Standards Council , 2016 , valuation approachs and methods.11. International Valuation Standards Committee, 2007 , International Valuation Standard. 8th ed.12. Clapp J. M.,1990, A new test for equitable real estate tax assessment, The Journal of Real Estate Finance and Economics volume 3, 233-249.13. Chau K.W., Wong S. K., Yau Y. and Yeung A. K. C., 2005, Determining Optimal Building Height, Urban Studies, Vol. 44, No. 3, 591–607。14. Lusht K. M. ,2001 , Real estate Valuation Principles and Applications，KML published，179-231.15. Mikesell J. L. ,2004 , Equity Impacts of a Non-Market Property Assessment Standard: Evidence from the Indiana Administrative Formula Approach., Journal of Property Tax Assessment & Administration 1(1): 15-30.16. Miller G. H. , Gilbeau K. W., 1988, Residential Real Estate Appraisal. New Jersey: Prentice Hall, Englewood Cliff-s.17. Colwell P. F., Maxwell O. R., 2003, Coping with Technological Change: The Case of Retail，The Journal of Real Estate Finance and Economics，Volume 26,，Issue 1，47-63.18. Rand S. J.,1986, Cost Approach to Value.Appraisal Journal,54(3),367-375.19. Stoy C., Dreier, Frank S., Hans R. ,2007, Construction duration of residential building projects in, Engineering, Construction and Architectural Management, Vol.14(1), 52-64.20. Shenkel W. M. ,1992 , Real Estate Appraisal. Cincinnat: South-western Publishing Company.21. Shalizi C.,2015, Lecture 24–25: Weighted and Generalized Least Squares, from: http://www.stat.cmu.edu/~cshalizi/22. Ventolo W. L., William, M. R., 2001, Fundamentals of Real Estate Appraisal. La Crosse:DearBorn Real Estate Education.23. Willam W. ,1961,The Replacement Cost Concept, Land Economics, Vol. 37, No. 3, 279-281.24. DuMouchel W. H. and Duncan G. J.,2008, Using Sample Survey Weights in Multiple Regression Analyses of Stratified Samples ,Journal of the American Statistical Association, Vol. 78, No. 383, 535.25. Cornia G. C. and Barrett S.A., , 2005,Property Taxation of Multifamily Housing: An Empirical Analysis of Vertical and Horizontal Equity，The Journal of Real Estate Research, Vol.27(1), 17-46.三、 網際網路房屋稅稅基及稅率變革, Retrieved Mar12 2020,from: https://tpctax.gov.taipei/Content_List.aspx?n=463589162D3F3F8F 描述 碩士
國立政治大學
地政學系碩士在職專班
106923017資料來源 http://thesis.lib.nccu.edu.tw/record/#G0106923017 資料類型 thesis dc.contributor.advisor 林子欽 zh_TW dc.contributor.advisor Lin, Tzu-Chin en_US dc.contributor.author (Authors) 洪暉恒 zh_TW dc.contributor.author (Authors) Hung, Huei-Heng en_US dc.creator (作者) 洪暉恒 zh_TW dc.creator (作者) Hung, Huei-Heng en_US dc.date (日期) 2020 en_US dc.date.accessioned 3-Aug-2020 18:07:49 (UTC+8) - dc.date.available 3-Aug-2020 18:07:49 (UTC+8) - dc.date.issued (上傳時間) 3-Aug-2020 18:07:49 (UTC+8) - dc.identifier (Other Identifiers) G0106923017 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/131161 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 地政學系碩士在職專班 zh_TW dc.description (描述) 106923017 zh_TW dc.description.abstract (摘要) 台北市民國 103 年 7 月 1 日調高房屋構造標準單價後，本研究觀察商用建物納稅人的反應。發現商用建物房屋稅爭訟案逐年增加，原告聲稱房屋稅漲幅過高，影響投資甚巨。最高行政法院最後裁定，調漲房屋稅是基於量能原則，於法有據。但社會對房屋稅調漲的共識尚未形成，房屋稅分歧仍存在。本研究以International Association of Assessing Office (IAAO) 公平性觀點切入，發現台北市以 103 年完工日區分房屋構造標準單價之政策，造成課稅的公平性下降。迴歸實證亦證明，政策影響造成估價比值增加約 0.26。另外，本研究檢驗路段率對估價比值的影響，發現房屋稅基中加入路段率皆有助於公平性提升。迴歸實證亦證明，加入路段率造成每級估價比值增加約 0.013。最後，為求後續房屋稅基調整更趨穩定，本研究建議稅基適用對象不應以完成時間區分。若政策必須要區分適用對象，應採用對課稅公平性影響較低的手段，比如以開工日或建築執照申請日區分，讓建物所有權人得以調整建物造價，因應稅賦變革的影響。 zh_TW dc.description.abstract (摘要) This study observes the recent reaction of taxpayers of commercial buildings to the raised tax base. After raising the standard unit price for buildings constructed after July 1, 2014 by Taipei City government, we found that the litigation on tax on commercial buildings has increased over time. The plaintiffs claimed that the unexpected significant increase in buildings tax has led to huge negative effects on the rate of investment return. The Supreme Administrative Court finally ruled that the new and heavier building tax was not in violation the Ability to Pay Principle. However, the consensus on the increasing building tax has not yet been formed, and the differences of tax liability between buildings still exist. This study, based on the equity view of International Association of Assessing Office, IAAO, finds that Taipei City`s new building standard unit price worsened the fairness of tax. Regression analysis also proves that the new unit price resulted in an increase of about 0.26 in the assessment ratio. In addition, this study examines the impact of the factor of land section, and finds that the inclusion of this factor in the determination of taxable value of a building improves fairness. The regression results also indicate approximately a rise of 0.013 of assessment ratio when the land section moves upwards by every 10%. Finally, this study proposes a way to re-adjust the base of building tax to achieve a higher fairness. In order to alleviate the negative impact of new tax, owners of the buildings shall be allowed to adjust the input cost on the buildings. The suggestion is that the housing tax base should not be dependent upon the time of completion but instead the starting date of construction or the application date of building permit. en_US dc.description.tableofcontents 第一章 緒論 7第一節 研究動機與目的 7第二節 研究範圍與限制 10第三節 研究架構流程 11第二章 文獻回顧 14第一節 估價比值概念與運用 14第二節 成本法基本理論與運用 19第三節 建物折舊估算 22第四節 文獻回顧結論 29第三章 估價比值評估模型建立 30第一節 研究範圍與方法 30第二節 資料說明與處理 34第三節 模型設定與變數選取 44第四章 商用建築物估價之公平性評估 50第一節 台北市103年建物標準單價之調整 50第二節 估價公平性相關衡量 54第三節 估價公平性衡量之迴歸模型分析 58第四節 小結 65第五章 結論與建議 66參考文獻 68 zh_TW dc.format.extent 2609716 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0106923017 en_US dc.subject (關鍵詞) 商用建物房屋稅基 zh_TW dc.subject (關鍵詞) 估價比值公平性 zh_TW dc.subject (關鍵詞) 量能課稅原則 zh_TW dc.subject (關鍵詞) Tax base of commercial buildings en_US dc.subject (關鍵詞) Ability to pay principle en_US dc.subject (關鍵詞) Equity of assessment ratios en_US dc.title (題名) 台北市大型商用建築物成本法估價公平性評估- 估價比值應用 zh_TW dc.title (題名) The Cost Approach to Valuation of High-rise Commercial Buildings in Taipei-The Perspective of Equity using Assessment Ratio en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、 中文參考文獻1. 王宏文、曾彥閔，2013，台北市與高雄市住宅財產稅比較。政治科學論叢，第56期，119-156。2. 李汪穎，2016，臺北市住宅建物折舊之衡量。臺北市政府地政局暨所屬機關自行研究報告。3. 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，第38卷1期，31- 46。4. 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，第4卷1期，100-110。5. 陳振維，2017，公告現值公平性之研究-以松山區及信義區為例。臺北市政府地政局暨所屬機關106 年度自行研究報告。6. 陳玉瓊，2015，房屋稅評價制度之探討。臺北市政府稅104 年度自行研究報告。7. 梁仁旭、陳奉瑤，2014，『不動產估價』三版，財團法人中國地政研究所，123-169。8. 葉小蓁，2009，高等統計學，三民書局。9. 張金鶚、陳明吉、鄧筱蓉、楊智元，2009，台北市房價泡沫知多少?-房價vs.租金、房價vs.所得。住宅學報18(2)，1-22。10. 游適銘、張金鶚，2010，成本法估價偏誤之探討—分量迴歸應用。住宅學報，19(2)，81-105。11. 游適銘，2014，不動產估價學第二版，大日出版。12. 游適銘、張金鶚，2000，不同估價方法之權重分析與模式建立-地價基準地之探討。台灣土地研究，13:2。13. 游適銘、張金鶚，2010，成本法估價偏誤之探討-分量迴歸應用。住宅學報，第19卷，第2期。14. 羅光達、羅時萬、徐崑明，2017，超高大樓房屋稅合理化探討。財稅研究雜誌社，127-147。15. 彭建文、吳森田、吳祥華，2007，不動產有效稅率對房價影響分析—以台北市大同區與內湖區為例。台灣土地研究，2007，第10卷第2期，49-66。16. 最高行政法院 108 年判字第 366 號行政判決。二、 英文參考文獻1. Cannaday R. E. and Colwell, P. F.,1995 , The Cost Approach: Appraisal Gone Wrong?, Illinois Real Estate Letter, hiver-printemps:1-4.2. Colwell Peter F., Kinnard William N. Beron, Gail, 2003, The Cost Approach and Functional Obsolescence, RIRE, Vol.9, 75-80.3. Bottomi C.W., Mcgreal W.S. and Heaney G. ,1999, Appraising the functional performance characteristics of office buildings，Journal of Property Research,16(4), 339–358.4. Koo, C.W., Hong ,T.H., Hyun C.T. , Koo, K.J. , 2010, A CBR-based hybrid model for predicting a construction duration and cost based on project characteristics in multi-family housing projects, Canadian Journal of Civil Engineering. ,Vol. 37 Issue 5, 739-752.5. Creteau P. G. ,1974, Real Estate Appraising (Step-by-step). Portland: Castle Publishing Company.6. Dotzour M. G. ,1990, An Empirical Analysis of the Reliability and Precision of the Cost Approach in Residential Appraisal. Journal of Real Estate Research, (5).7. International Association of Assessing Officers, 2013, Standard on Ratio Studies8. International Association of Assessing Officers ,2017, Standard on Mass Appraisal of Real Property.9. International Association of Assessing Officers, 2017, Understanding Intangible Assets and Real Estate: A Guide for Real Property Valuation Professionals,10. International Valuation Standards Council , 2016 , valuation approachs and methods.11. International Valuation Standards Committee, 2007 , International Valuation Standard. 8th ed.12. Clapp J. M.,1990, A new test for equitable real estate tax assessment, The Journal of Real Estate Finance and Economics volume 3, 233-249.13. Chau K.W., Wong S. K., Yau Y. and Yeung A. K. C., 2005, Determining Optimal Building Height, Urban Studies, Vol. 44, No. 3, 591–607。14. Lusht K. M. ,2001 , Real estate Valuation Principles and Applications，KML published，179-231.15. Mikesell J. L. ,2004 , Equity Impacts of a Non-Market Property Assessment Standard: Evidence from the Indiana Administrative Formula Approach., Journal of Property Tax Assessment & Administration 1(1): 15-30.16. Miller G. H. , Gilbeau K. W., 1988, Residential Real Estate Appraisal. New Jersey: Prentice Hall, Englewood Cliff-s.17. Colwell P. F., Maxwell O. R., 2003, Coping with Technological Change: The Case of Retail，The Journal of Real Estate Finance and Economics，Volume 26,，Issue 1，47-63.18. Rand S. J.,1986, Cost Approach to Value.Appraisal Journal,54(3),367-375.19. Stoy C., Dreier, Frank S., Hans R. ,2007, Construction duration of residential building projects in, Engineering, Construction and Architectural Management, Vol.14(1), 52-64.20. Shenkel W. M. ,1992 , Real Estate Appraisal. Cincinnat: South-western Publishing Company.21. Shalizi C.,2015, Lecture 24–25: Weighted and Generalized Least Squares, from: http://www.stat.cmu.edu/~cshalizi/22. Ventolo W. L., William, M. R., 2001, Fundamentals of Real Estate Appraisal. La Crosse:DearBorn Real Estate Education.23. Willam W. ,1961,The Replacement Cost Concept, Land Economics, Vol. 37, No. 3, 279-281.24. DuMouchel W. H. and Duncan G. J.,2008, Using Sample Survey Weights in Multiple Regression Analyses of Stratified Samples ,Journal of the American Statistical Association, Vol. 78, No. 383, 535.25. Cornia G. C. and Barrett S.A., , 2005,Property Taxation of Multifamily Housing: An Empirical Analysis of Vertical and Horizontal Equity，The Journal of Real Estate Research, Vol.27(1), 17-46.三、 網際網路房屋稅稅基及稅率變革, Retrieved Mar12 2020,from: https://tpctax.gov.taipei/Content_List.aspx?n=463589162D3F3F8F zh_TW dc.identifier.doi (DOI) 10.6814/NCCU202001066 en_US
