政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/146995

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/146995

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政大典藏 > College of Social Science > Department of Land Economics > Theses > Item 140.119/146995

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/146995

Title:	土地利益回收與都市建設財源－以臺北市實施平均地權基金為例 Land Value Capture as the Financial Source of Urban Development－An Investigation into Land Equalization Fund of Taipei City
Authors:	林琮軒 Lin, Tsung-Hsuan
Contributors:	林子欽 Lin, Tzu-Chin 林琮軒 Lin, Tsung-Hsuan
Keywords:	實施平均地權基金平均地權土地利益回收 The Land Equalization Fund Land Equalization Land Value Capture
Date:	2023
Issue Date:	2023-09-01 15:15:55 (UTC+8)
Abstract:	我國平均地權基金於民國66年依平均地權條例施行細則陸續於各縣市設立實施，該基金融入了孫中山先生的平均地權理論，辦理著各地方的市地重劃、區段徵收等業務，並與土地利益回收的概念高度相關。而最早之臺北市實施平均地權基金至今已餘46年，其衍生之臺北市土地重劃抵費地出售盈餘款基金於民國91年成立，至今也餘21年，但至今仍少有文獻針對該兩基金進行研究，使得吾人對於地方建設高度貢獻的該基金仍了解甚少，而外界對於平均地權基金卻時有質疑，認為地方市府將其作為市府之小金庫，用於解決財政困窘。有鑑於此，本研究透過蒐集該兩基金之預決算書、基金管理委員會之會議紀錄、臺北市議會民政委員會之審查逐字稿等資料，以期了解基金運作之原貌，包括其用途、數額、通過標準、議員意見等。經研究發現，現今平均地權基金對於市庫的挹注重要度正在逐年下降，市府歲入依賴基金的程度並不大，也回應了外界對於該基金的質疑。而議會對於基金補助項目仍有一定的把關程度，對於當地受益性高之項目優先通過，惟此處無一定標準，更多的是以個案判定，於議會逐字稿中顯示，議員針對每一個案的看法皆不盡相同，即便個案性質相近，根據其細節不同，結果可能也大相逕庭。另外，基金管理委員會與議會間可能存在意見分歧，公家機關特定建築特定建築於委員會通過率極高，但到了議會卻多次被議員以應編列公務預算為由質疑。 The Land Equalization Fund fund was established and implemented in various cities in accordance with The Enforcement Rules of Equalization of Land Rights Act in 1977. The fund incorporated Yat-sen Sun `s theory of Land Equalization, and handled the business of Urban Land Consolidation and Zone Expropriation. The implement of the fund is highly relevant to the concept of Land Value Capture. It has been 46 years since the first implementation of Taipei City government’s Land Equalization Fund. Its derivative Land Development Surplus Fund was established in 1991, and it has been established 21 years since then. However, there are few studies on this two funds thus made us don’t know much about the funds that have made a significant contribution to local development. The outside world has sometimes questioned the funds, thinking that the local government uses them as a small treasury for the municipal government to solve pecuniary embarrassment. In view of this, this study collected materials such as the budget and financial statement of this two funds, the meeting minutes of the fund management committee, and the transcript by the Civil Affairs Committee of Taipei City Council, in order to understand the original appearance of the fund operation.Including its purpose, amount, approval standards, and members’ opinions, etc. This study finds that the importance of The Land Equalization Fund to the city treasury is decreasing annually, and the city government does not rely much on the fund for its annual revenue, which also responds to the outside world`s doubts about the fund. The Council still has a certain level of control over fund subsidy projects, and projects with high local benefits are prioritized for approval. However, there is no certain standard here. Each case is viewed independently, and even cases of similar nature may have very different results depending on the details. In addition, there may be differences of opinion between the fund management committee and the council. Specific buildings of public agencies have a high rate of approval by the committee, but they have been questioned by councillors many times on the grounds that they should be included in the public affairs budget.
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Description:	碩士國立政治大學地政學系 110257020
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0110257020
Data Type:	thesis
Appears in Collections:	[Department of Land Economics] Theses

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