| dc.contributor | 地政系 | |
| dc.creator (作者) | 林子欽 | |
| dc.date (日期) | 2022-10 | |
| dc.date.accessioned | 30-Jun-2025 13:55:23 (UTC+8) | - |
| dc.date.available | 30-Jun-2025 13:55:23 (UTC+8) | - |
| dc.date.issued (上傳時間) | 30-Jun-2025 13:55:23 (UTC+8) | - |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/157623 | - |
| dc.description.abstract (摘要) | 雖然土地和房屋為各縣市主要財源，以往納稅人對於稅基決定的正確性，很難透過法律途徑提出異議。一來因為公告地價以及房屋現值，往往被認為並非行政處分，難以進入行政法院審查。再則以往不動產持有稅負相對不高，納稅人缺乏訴訟的誘因。長久下來，社會也就忽略了對於稅基正確性的監督。近年由於稅基長期的提高，加上地方政府透過持有稅抑制房價，大型商用不動產；如觀光飯店、辦公大樓以及豪宅的稅負明顯增加。在這種情況下，不動產所有人開始質疑稅基的決定，行政法院訴訟案件也就開始出現。不動產持有稅稅基的爭議，就是不動產估價的爭議。更準確的說，就是在臺灣土地和房屋以兩個稅目課徵的前提下，如何正確估算土地和房屋的價值。然而不但法官缺乏估價訓練，納稅人也缺乏爭議此類案件的經驗。基於這樣的觀察，本研究透過行政法院目前的判決，歸納出主要估價爭議。接著本研究透過估價學理分析，以及回顧英國以及美國經驗，提供臺灣未來不動產持有稅稅基量化爭議的處理方向。在估價學理方面，主要討論土地、建物拆分的原則（例如土地、建物或是聯合貢獻說）、成本法中的功能性退化…等觀念以及應用方式。在英、美經驗方面，主要借鏡英國商用不動產課稅（non-domestic rating），以租金收益做為稅基的做法以及引起的爭議。還有美國近年引起廣泛討論的商用不動產課稅的關店法則（dark store theory）以及真實課稅價值（true tax value）。依循「法律先行、估價隨之」的邏輯，行政法院對於稅基量化的看法，未來應該加入更多不動產估價的思維，才能讓課稅更公平、更合理。 | |
| dc.description.abstract (摘要) | Taiwan has long enjoyed the reputation of adopting a split-rate property tax. In order to meet the promise of the split-rate tax regime, land and building are taxed at different rates. The methods of valuing land and building are questioned from time to time, they were however rarely challenged in the court. The reasons for the absence of legal challenge is twofold. One is that the valuation results were deemed not-qualified to be admitted to the administrative courts. The other is that the tax burden was insignificant. However, the recent years have seen changes that have prompted taxpayers to bring their cases to the court. The valuation disputes are increasingly accepted to the court in which the judges take their discretion to question the grounds and accuracy of valuation results. In addition, many local governments have raised the assessed values over the years not only to reflect the true values of the properties but also to counter the soaring housing prices. This study first reviews the cases in the administrative courts to categorize the types of valuation disputes over property tax. The valuation disputes are then examined in depth in the light of valuation theory. This study also looks into the tax valuation principles in the United Kingdom and United States. The non-domestic tax in UK employs the income approach (property rent as tax base) for income-generating properties. On the US side, a series of court cases for and against “dark store theory” for valuing big-box properties, and “true tax value” for tax purpose provide us an excellent learning opportunity. Theoretical examination of taxing land and buildings plus foreign legal experience shall help our courts to better deal with the disputes over property tax assessment in the future. | |
| dc.format.extent | 116 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 科技部, MOST109-2410-H004-137, 109.08-110.07 | |
| dc.subject (關鍵詞) | 地價稅; 房屋稅; 不動產稅基量化 | |
| dc.subject (關鍵詞) | land value tax; house tax; property tax assessment | |
| dc.title (題名) | 地價稅與房屋稅稅基量化爭議的估價意涵—行政法院判決檢視 | |
| dc.title (題名) | The Court Disputes over Property Tax Assessment | |
| dc.type (資料類型) | report | |
