English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113311/144292 (79%)
Visitors : 50930616      Online Users : 962
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/59114


    Title: 土地增值稅與資本利得稅之比較研究
    Other Titles: A Comparative Study of Land Value Increment Tax and Capital Gain Tax
    Authors: 黃淑惠;黃明聖;林元興
    Huang,Shwu-Huei;Hwang,Ming-Sheng;Lin,Edward Y.
    Contributors: 政大財政系
    Keywords: 土地增值稅;不動產估價;財政分散制;資本利得稅
    Land Value Increment Tax;Land Appraisal;Fiscal Decentralization;Capital Gain Tax
    Date: 2010-11
    Issue Date: 2013-08-26 11:39:31 (UTC+8)
    Abstract: 土地增值稅在我國行之有年，對地方財政貢獻頗鉅，惟亦產生不少問題，其中最嚴重的莫過於由租稅競爭所引發的不動產估價偏低，以致未能將土地增值完全收歸公有，改革之議此起彼落，有主張以資本利得稅取代之，但本文經過分析，由資本利得稅所產生的資源配置並不優於土地增值稅，況且由財政分散制的觀點而言，不宜改由中央單獨課徵資本利得稅，而停徵各地方的土地增值稅，姑且不論此舉有礙各地方在全球化趨勢下的競爭力，其實此對各地方的財政自給自足性傷害更大；此外，就稅務管理而言，土地增值稅不易拖欠，可以切實掌握稅源，但其須加以改進，在消極方面，可由中央加強稽核各地的估價，據以判斷是否予以補助，在積極方面，應加強各地居民的愛鄉心理，並將各種公共財的興建均公告周知，令其感受到公共財所產生的利益，以減少居民的抗稅心理。
    Land Value Increment Tax has contributed a lot to our local government finance for a long time; however, it causes a series of problems too. Among them the gravest one is the underestimation of tax base due to tax competition, which in turn results in some tax loss to our national treasury. Some suggest that Capital Gain Tax be used to replace this long-practiced system. After a simulation and study, we find that the one system produced none the more resources allocation of efficiency than the other system. Besides, from the perspective of fiscal decentralization, it is unadvisable that the government monopolizes capital gain tax and stops collecting land value incremental tax. Apart from competitive disadvantage in global economy, it will cause severe damage to financial self-sufficiency of the local government. In view of tax administration, Land Value Increment Tax is also preferable than Capital Gain Tax for less tax delinquency. For all its merits, this system still needs improving. A moderate measure the government has to take is to assess land value adequately, on the basis of which subsidy is offered. A more active measure is to make people more aware of benefits of local tax to home-village development by means of several modern appraisal approaches, such as hedonic price approach geographic information system.
    Relation: 臺灣土地研究, 13(2), 59-78
    Data Type: article
    Appears in Collections:[財政學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    135978.pdf1670KbAdobe PDF2921View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback