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政大典藏 > College of Social Science > Department of Land Economics > Theses > Item 140.119/84356

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/84356

Title:	土地增值稅稅制及稅率之研究 A Study on the Tax System and Tax Rate of Land Value Increment
Authors:	毛冠貴 Mau, Guan-Guay
Contributors:	殷章甫 Yin, Chang-Fu 毛冠貴 Mau, Guan-Guay
Keywords:	倍數累進金額累進倍數級距邊際稅率漲價歸公 MPTM APTM multiple grade marginal rate nationalization of land value increment
Date:	1987
Issue Date:	2016-04-14 13:55:30 (UTC+8)
Abstract:	本文分六章，約十餘萬言。第一章為緒論，說明本文研究動機、目的、內容、方法與步驟。我國土地增值稅制，素來有累進與比例之爭，及倍數累進與金額累進之辯’惟雙方所持理由，並無明確的數據及嚴謹的學理。本文旨在探討現行土地增值稅稅制之缺失，比較倍數累進與金額累進之優劣，試擬改進之策略，俾使土地增值稅更能合乎課稅的公平與效率原則。 This thesis consists of six chapters.Chapter l is the introduction,specifying the motive,objective, contents,methods and procedure of this research.Regarding the land value increment tax(LVIT),controversy has been held between the multipe of the progressive tax method (IMPTM) and the amount of the progressive tax method (APTM),but neither provides strong support in terms of specific and exact digits and theorles.TO further conform tO the principle of equity and efficiency in LVIT,this research paper aims to discss:
Description:	博士國立政治大學地政學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#A2002000588
Data Type:	thesis
Appears in Collections:	[Department of Land Economics] Theses

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