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    題名: 我國地價稅稅基評估之理論與實証分析--以台中市公告地價為分析對象
    作者: 黃淑惠
    貢獻者: 陳聽安教授
    林元興教授


    黃淑惠
    關鍵詞: 地價稅
    公告地價
    地價指數
    逼近調整法
    無母數迴歸
    日期: 2000
    上傳時間: 2009-09-18 17:35:27 (UTC+8)
    摘要: 摘 要
    地價稅乃地方財政之主幹，若按「平均地權」申報地價與照價徵稅的辦法，課徵地主的不勞而獲，不但可以充裕地方財政收入，且可抑制地價上漲，後者更有協助經濟發展之功用，但因土地具不移性與異質性，以致土地市場的資訊無法充分流通，再加上政府在財力有限的情況下無法推行「照價收買」，以致在民國42年以前所推行的地主自行申報地價多屬偏低，無法貫徹政策目標，政府乃不得已根據傳統的市場比較法進行公告地價的評估，囿於政治因素與估價方法兩項原因，公告地價的成果一直過份偏低，以本文所研究的台中市為例，由83至88年，公告地價僅及交易價格的一成一。
    本文首先建立理論模型，此乃將Fujita的家庭居住均衡模型加以擴充，在加入地價稅的考慮以後，本文證實應將各都市的差額地租收歸公有，藉以興建公共財，本文進一步研究發現地價稅稅基評估若有不實，一方面使得土地利用浪費，另一方面政府所提供的公共財必有不足，由此產生資源分配的無效率。
    本文特以土地稅稅基評估的「效率性」與「公平性」兩項指標，藉以檢定公告地價評估的成效，效率性乃指評估價格與交易價格的比率，如前所述，台中市歷年的評估價格比率僅有一成一，而公平性又可分為水平公平與垂直公平，本文首先利用變異係數以測定水平公平，台中市公告地價的變異係數高達71%，此表示相同價值的土地，評估結果相差甚鉅，次利用Kochin and Parks公式測定垂直公平，也發現具有累進現象。
    本文主張未來土地市場若能加強資訊流通，可採業主估價法，藉民間力量協助政府進行地主自行申報地價，在此之前，可採各種大量估價法，因其估價客觀，又有固定的公式可供遵循，不會像目前遭受地價評議委員會的非議，本文所探討的包括標準宗地估價法、特徵價格法、無母數迴歸估價法、以及逼近調整法，其中以逼近調整法較佳，因其評估價格比率可接近於1，變異係數接近30%，而且達到垂直公平，故無論在稅基評估的效率性與公平性兩方面，均有長足進步。
    本文更進一步認為，公告地價無須每年重新評估，因其需動用大量人力與物力，在非全面重估的期間，可以「地價指數連動法」以評估公告地價，本文所提出的地價指數編製方法共有重複交易法、特徵價格法、以及無母數迴歸法，其中以特徵價格法與無母數法的效果較佳，但特徵價格法有函數設定問題，故本文建議採無母數迴歸法以編製地價指數。
    以往一般均懷疑公告地價的評估結果偏低，但無實際數據可茲參考，本文根據實際資料，指出偏低的成數，並經實証求得在公平上也不理想，經過研究提出各種大量估價法以求改進，且利用地價指數連動法以節省評估的工作，方法客觀，切實可行，而且本文所研究的各種方法均可推廣至其他地區，這是本文的貢獻，政府若能採本文的建議，不但可以充實地方財政收入，且可達到增進土地利用的目標。

    目 錄
    頁次
    目 錄 ………………………………………………….… Ⅰ
    圖 目 錄 ………………………………………….………… Ⅲ
    表 目 錄 …………………………………………….……… Ⅳ
    第一章 緒論 ………………………………………..…… 1-22
    第一節 研究動機與目的 …………………………………… 2
    第二節 研究方法與範圍 ………….………………………… 5
    第三節 文獻回顧 …………………………………………… 8
    第二章 公告地價的評價理論 ……………..……………. 23-38
    第一節 土地市場的資訊效率……….………………………… 23
    第二節 地價稅的課稅評價理論 …………………….……… 28
    第三章 現行公告地價評價方法之探討 ……………… 39-73
    第一節 現行公告地價評價的方法 ………………….……. 39
    第二節 實証樣本的說明 …………………………………….. 51
    第三節 目前公告地價評估結果的檢定 …….….………… 59
    第四章 公告地價評價方法的改進 ……………………. 75-157
    第一節 業主估價法…………………….…………….………. 76
    第二節 標準宗地估價法……..………………………………. 82
    第三節 特徵價格法..….….………………………………….…. 107
    第四節 無母數迴歸………………………………….……….. 131
    第五節 逼近調整法 …………………….……………………..143
    第六節 各種不動產估價方法之比較 ………………………. 152
    第五章 公告地價的指數連動法….……………………… 159-193
    第一節 地價指數的編製方法 ………………..………..……. 161
    第二節 藉重複交易法編製地價指數……………….….……… 166
    第三節 藉特徵價格法編製地價指數 …………………………. 174
    第四節 藉無母數模型編製地價指數……………………... .…... 183
    第五節 各種地價指數編製方法之比較………………………. 190
    第六章 結論與建議 ………………………….……..… 195-201
    第一節 結論 …………………………………………….….. 195
    第二節 建議 ………………………………………….…...... 200
    參考文獻 ………………………………………………..…….…... 203
    附 錄 ………………………………………………………….. 213
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    描述: 博士
    國立政治大學
    財政研究所
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    89
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