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    题名: 台北市大型商用建築物成本法估價公平性評估- 估價比值應用
    The Cost Approach to Valuation of High-rise Commercial Buildings in Taipei-The Perspective of Equity using Assessment Ratio
    作者: 洪暉恒
    Hung, Huei-Heng
    贡献者: 林子欽
    Lin, Tzu-Chin
    洪暉恒
    Hung, Huei-Heng
    关键词: 商用建物房屋稅基
    估價比值公平性
    量能課稅原則
    Tax base of commercial buildings
    Ability to pay principle
    Equity of assessment ratios
    日期: 2020
    上传时间: 2020-08-03 18:07:49 (UTC+8)
    摘要: 台北市民國 103 年 7 月 1 日調高房屋構造標準單價後，本研究觀察商用建物納稅人的反應。發現商用建物房屋稅爭訟案逐年增加，原告聲稱房屋稅漲幅過高，影響投資甚巨。最高行政法院最後裁定，調漲房屋稅是基於量能原則，於法有據。但社會對房屋稅調漲的共識尚未形成，房屋稅分歧仍存在。本研究以International Association of Assessing Office (IAAO) 公平性觀點切入，發現台北市以 103 年完工日區分房屋構造標準單價之政策，造成課稅的公平性下降。迴歸實證亦證明，政策影響造成估價比值增加約 0.26。另外，本研究檢驗路段率對估價比值的影響，發現房屋稅基中加入路段率皆有助於公平性提升。迴歸實證亦證明，加入路段率造成每級估價比值增加約 0.013。最後，為求後續房屋稅基調整更趨穩定，本研究建議稅基適用對象不應以完成時間區分。若政策必須要區分適用對象，應採用對課稅公平性影響較低的手段，比如以開工日或建築執照申請日區分，讓建物所有權人得以調整建物造價，因應稅賦變革的影響。
    This study observes the recent reaction of taxpayers of commercial buildings to the raised tax base. After raising the standard unit price for buildings constructed after July 1, 2014 by Taipei City government, we found that the litigation on tax on commercial buildings has increased over time. The plaintiffs claimed that the unexpected significant increase in buildings tax has led to huge negative effects on the rate of investment return. The Supreme Administrative Court finally ruled that the new and heavier building tax was not in violation the Ability to Pay Principle. However, the consensus on the increasing building tax has not yet been formed, and the differences of tax liability between buildings still exist. This study, based on the equity view of International Association of Assessing Office, IAAO, finds that Taipei City`s new building standard unit price worsened the fairness of tax. Regression analysis also proves that the new unit price resulted in an increase of about 0.26 in the assessment ratio. In addition, this study examines the impact of the factor of land section, and finds that the inclusion of this factor in the determination of taxable value of a building improves fairness. The regression results also indicate approximately a rise of 0.013 of assessment ratio when the land section moves upwards by every 10%. Finally, this study proposes a way to re-adjust the base of building tax to achieve a higher fairness. In order to alleviate the negative impact of new tax, owners of the buildings shall be allowed to adjust the input cost on the buildings. The suggestion is that the housing tax base should not be dependent upon the time of completion but instead the starting date of construction or the application date of building permit.
    參考文獻: 一、 中文參考文獻
    1. 王宏文、曾彥閔，2013，台北市與高雄市住宅財產稅比較。政治科學論叢，第56期，119-156。
    2. 李汪穎，2016，臺北市住宅建物折舊之衡量。臺北市政府地政局暨所屬機關自行研究報告。
    3. 林子欽、李汪穎、陳國華，2011，公寓建物之折舊估算與房屋稅負，都市與計劃，第38卷1期，31- 46。
    4. 林惠娟，2005，課徵房屋稅爲目的之建築物估價問題探討-以路街调整率之合理性為例，土地問題研究季刊，第4卷1期，100-110。
    5. 陳振維，2017，公告現值公平性之研究-以松山區及信義區為例。臺北市政府地政局暨所屬機關106 年度自行研究報告。
    6. 陳玉瓊，2015，房屋稅評價制度之探討。臺北市政府稅104 年度自行研究報告。
    7. 梁仁旭、陳奉瑤，2014，『不動產估價』三版，財團法人中國地政研究所，123-169。
    8. 葉小蓁，2009，高等統計學，三民書局。
    9. 張金鶚、陳明吉、鄧筱蓉、楊智元，2009，台北市房價泡沫知多少?-房價vs.租金、房價vs.所得。住宅學報18(2)，1-22。
    10. 游適銘、張金鶚，2010，成本法估價偏誤之探討—分量迴歸應用。住宅學報，19(2)，81-105。
    11. 游適銘，2014，不動產估價學第二版，大日出版。
    12. 游適銘、張金鶚，2000，不同估價方法之權重分析與模式建立-地價基準地之探討。台灣土地研究，13:2。
    13. 游適銘、張金鶚，2010，成本法估價偏誤之探討-分量迴歸應用。住宅學報，第19卷，第2期。
    14. 羅光達、羅時萬、徐崑明，2017，超高大樓房屋稅合理化探討。財稅研究雜誌社，127-147。
    15. 彭建文、吳森田、吳祥華，2007，不動產有效稅率對房價影響分析—以台北市大同區與內湖區為例。台灣土地研究，2007，第10卷第2期，49-66。
    16. 最高行政法院 108 年判字第 366 號行政判決。

    二、 英文參考文獻
    1. Cannaday R. E. and Colwell, P. F.,1995 , The Cost Approach: Appraisal Gone Wrong?, Illinois Real Estate Letter, hiver-printemps:1-4.
    2. Colwell Peter F., Kinnard William N. Beron, Gail, 2003, The Cost Approach and Functional Obsolescence, RIRE, Vol.9, 75-80.
    3. Bottomi C.W., Mcgreal W.S. and Heaney G. ,1999, Appraising the functional performance characteristics of office buildings，Journal of Property Research,16(4), 339–358.
    4. Koo, C.W., Hong ,T.H., Hyun C.T. , Koo, K.J. , 2010, A CBR-based hybrid model for predicting a construction duration and cost based on project characteristics in multi-family housing projects, Canadian Journal of Civil Engineering. ,Vol. 37 Issue 5, 739-752.
    5. Creteau P. G. ,1974, Real Estate Appraising (Step-by-step). Portland: Castle Publishing Company.
    6. Dotzour M. G. ,1990, An Empirical Analysis of the Reliability and Precision of the Cost Approach in Residential Appraisal. Journal of Real Estate Research, (5).
    7. International Association of Assessing Officers, 2013, Standard on Ratio Studies
    8. International Association of Assessing Officers ,2017, Standard on Mass Appraisal of Real Property.
    9. International Association of Assessing Officers, 2017, Understanding Intangible Assets and Real Estate: A Guide for Real Property Valuation Professionals,
    10. International Valuation Standards Council , 2016 , valuation approachs and methods.
    11. International Valuation Standards Committee, 2007 , International Valuation Standard. 8th ed.
    12. Clapp J. M.,1990, A new test for equitable real estate tax assessment, The Journal of Real Estate Finance and Economics volume 3, 233-249.
    13. Chau K.W., Wong S. K., Yau Y. and Yeung A. K. C., 2005, Determining Optimal Building Height, Urban Studies, Vol. 44, No. 3, 591–607。
    14. Lusht K. M. ,2001 , Real estate Valuation Principles and Applications，KML published，179-231.
    15. Mikesell J. L. ,2004 , Equity Impacts of a Non-Market Property Assessment Standard: Evidence from the Indiana Administrative Formula Approach., Journal of Property Tax Assessment & Administration 1(1): 15-30.
    16. Miller G. H. , Gilbeau K. W., 1988, Residential Real Estate Appraisal. New Jersey: Prentice Hall, Englewood Cliff-s.
    17. Colwell P. F., Maxwell O. R., 2003, Coping with Technological Change: The Case of Retail，The Journal of Real Estate Finance and Economics，Volume 26,，Issue 1，47-63.
    18. Rand S. J.,1986, Cost Approach to Value.Appraisal Journal,54(3),367-375.
    19. Stoy C., Dreier, Frank S., Hans R. ,2007, Construction duration of residential building projects in, Engineering, Construction and Architectural Management, Vol.14(1), 52-64.
    20. Shenkel W. M. ,1992 , Real Estate Appraisal. Cincinnat: South-western Publishing Company.
    21. Shalizi C.,2015, Lecture 24–25: Weighted and Generalized Least Squares, from: http://www.stat.cmu.edu/~cshalizi/
    22. Ventolo W. L., William, M. R., 2001, Fundamentals of Real Estate Appraisal. La Crosse:DearBorn Real Estate Education.
    23. Willam W. ,1961,The Replacement Cost Concept, Land Economics, Vol. 37, No. 3, 279-281.
    24. DuMouchel W. H. and Duncan G. J.,2008, Using Sample Survey Weights in Multiple Regression Analyses of Stratified Samples ,Journal of the American Statistical Association, Vol. 78, No. 383, 535.
    25. Cornia G. C. and Barrett S.A., , 2005,Property Taxation of Multifamily Housing: An Empirical Analysis of Vertical and Horizontal Equity，The Journal of Real Estate Research, Vol.27(1), 17-46.

    三、 網際網路
    房屋稅稅基及稅率變革, Retrieved Mar12 2020,from: https://tpctax.gov.taipei/Content_List.aspx?n=463589162D3F3F8F
    描述: 碩士
    國立政治大學
    地政學系碩士在職專班
    106923017
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0106923017
    数据类型: thesis
    DOI: 10.6814/NCCU202001066
    显示于类别:[地政學系] 學位論文

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