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| Title: | 房屋稅稅基變革對於公部門房地估價公平性之影響
The Impact of Raising House Tax Base on the Equity of Property Tax Assessment |
| Authors: | 楊子瑩
Yang, Zih-Ying |
| Contributors: | 林子欽
Lin, Tzu-Chin
楊子瑩
Yang, Zih-Ying |
| Keywords: | 房屋稅稅基
估價比值
估價公平性
House Tax base
Assessment ratio
Valuation equity |
| Date: | 2022 |
| Issue Date: | 2022-09-02 15:20:07 (UTC+8) |
| Abstract: | 在普遍認知中，隨著不動產市場價格的提高，房屋稅稅基也應隨市價調整。房屋稅條例第11條規定：「...房屋標準價格，每三年重行評定一次。…」，然而臺北市卻一直到103年7月1日起才調高新建房屋的標準單價，並且一併調整部分路段率。這樣的財產稅重估議題不只發生在台灣的房屋稅，國際上也有類似的許久不調整財產稅稅基爭議，因此，本研究希望能透過國際案例，如英美二國財產稅案例的帶入，藉由這些經驗，找出較適合台灣整體稅制環境的改進方向。
台北市103年的房屋稅標準單價改革只適用在103年7月後完工之新建房屋，亦即在這時間點前後完工之房屋，即使時間相差不久，稅額卻有所相當大的差異，相當不合理。因此，本研究使用103年7月1日至106年6月30日之實價登錄資料，探討若將新標準單價不論完工日期一律溯及既往地適用，是否會讓房地估價更具公平性。估價公平性意指以其市場銷售價格的相似比例為評估價值之不動產，違反該標準被視為估價不公平之證據。首先，將估價比值作為評估房屋稅稅基公平性之工具，該比值以公部門評估價值為分子、市場價格為分母，再進一步地採用各交易案例之估價比值資料，運用離散係數（COD）、價格相關差異（PRD）及迴歸模型分析不同情境下之估價公平性，找出相對較佳之房屋稅制方案，此外，也進行空間自相關分析，探討估價比值離群值是否存在聚集之現象。實證結果顯示，回溯適用新標準單價並採行新路段率，使得估價上更具有水平公平性，且垂直公平性無明顯變化；空間分析方面，發現溯及既往地適用新標準單價將稍微緩減評估有誤樣本之聚集程度。因此本研究認為台北市房屋稅制度若能改為回溯適用新標準單價於所有房屋，將有助於房地估價公平性的提升，並且讓房地估價更具空間公平性。
People generally believe that house tax base should be periodically valued along with rising market value. Article 11 of House Tax Act stipulates that the standard house price shall be reassessed every three years. However, Taipei city government had not raised the standard house price until July 1st, 2014, and also raised “the adjustment rate associated with the activity level of street or road” in the same year. Such disputes over property tax reassessment not only occur in Taiwan but also globally. Therefore, this study first examines international cases, such as the U.K. council tax and property tax in California. By introducing those international experiences, this study hopes to find a way to improving Taiwan house tax policy.
The reform of the standard house value is only applicable to newly-built houses which were constructed after July 1st, 2014. In other words, the owner of those newly built houses need to pay much higher tax then chose comparables but only slighty younger, and it seems to be quite unreasonable. Thus, to explore whether applying new standard house value to all houses will improve fairness, this study investigates market sales data from July 1st, 2014 to June 30th, 2017. Valuation equity is defined as properties being valued at the similar percentage of their market sales price. Violation of the equity criterion is considered as an evidence of valuation inequity. First, this study employs assessment ratio for assessing the equity of house tax base, and defined this ratio as “public assessed value divided by market value.” To go a step further, this study calculates assessment ratio for each sale, and use statistical indicators such as coefficient of dispersion (COD), price-related differential (PRD), and regression models to analyze valuation equity under different scenarios. Furthermore, this study estimates spatial autocorrelation to reveal the distribution of the assessment ratio outliers. Empirical evidence suggests that horizontal equity improves if we apply new standard house value to houses of all ages and also adopt the new “adjustment rate associated with the level of street or road.” In contrast, there is no evidence of improving or worsening vertical equity to be either improved or worsened if same measures are implemented. The results in spatial analysis indicate that applying new standard house value houses of all ages will lead to a lower degree of aggregation among assessment ratio outliers. Accordingly, this study concludes that applying new standard house value to houses of all ages can help improve property tax assessment equity in Taipei city, and also improves spatial equity. |
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| Description: | 碩士
國立政治大學
地政學系
109257025 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0109257025 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202201478 |
| Appears in Collections: | [地政學系] 學位論文
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