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| Title: | 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 |
| Authors: | 洪暉恒
Hung, Huei-Heng |
| Contributors: | 林子欽
Lin, Tzu-Chin
洪暉恒
Hung, Huei-Heng |
| Keywords: | 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 |
| Date: | 2020 |
| Issue Date: | 2020-08-03 18:07:49 (UTC+8) |
| Abstract: | 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. |
| Reference: | 一、 中文參考文獻
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二、 英文參考文獻
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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 |
| Description: | 碩士
國立政治大學
地政學系碩士在職專班
106923017 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0106923017 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202001066 |
| Appears in Collections: | [地政學系] 學位論文
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