| 摘要註: |
我國政府於民國38年遷臺後，首先實行三七五減租，繼又實施公地放領、耕者有其田、農地重畫、山坡地開發、海埔新生地開發利用等一連串的農地改革政策。民國45年開始實施都市平均地權條例，以租稅優惠作為獎勵誘因，長期秉持「農地農有」、「農地農用」之農業政策。本文嘗試先從土地增值稅制定的背景談起，探討農業用地移轉減免土地增值稅制度變革，於民國89年修正土地稅法第39條之2，將農業用地由「免徵」修正為「不課徵」，同時對修法前已長期持有未經移轉農業用地給予調整「原規定地價」，避免修法前未經移轉農業用地，於修法後未作農業使用時發生稅負過重情形，修正前後之間有何差異，本文引據相關法令規定說明。我國以公告土地現值計算土地漲價總數額課徵土地增值稅，並非採取實際交易價格課徵，加上調降稅率及長期持有減徵等規定，我國土地增值稅實在難以達到漲價歸公之土地政策；除此之外，我國農業用地移轉申請「不課徵」土地漲價總數，違反了漲價受益負擔原則，甚至得將稅負轉嫁他人負擔，並不符公平原則；申請調整「原規定地價」稽徵機關須調查過去使用情形，不僅舉證事實困難，遇有爭議時，透過訴訟以求解決，浪費行政資料。本文就土地增值稅實務面與理論面做基礎整理比較，再介紹我國農業用地的課徵方式，並舉實務上發生之案例，透過法律面了解農業用地課徵土地增值稅之問題，試圖尋求及討論應如何解決問題。本文分析上述問題後，最後檢視目前的土地政策及經濟環境下，我國土地增值稅制在符合公平原則需要時，應修正的走向與趨勢，以提供施政者與立法者未來參考之方向。 On 1949 the Republic of China Government moved to Taiwan, first implementation of farm land rent reduction, following the implementation of the Homestead and, land to the tiller, agricultural land re-organizing, hillside development, a series of reclaimed land development and utilization of agricultural land reform Policies. On 1956, Republic of China implemented the city average land rights legislation to tax incentives as a reward incentive to uphold the long-term "agricultural land farmers omned", "agricultural farm" of agricultural policy. This paper attempts to start by talking about the background of the development land tax, researching the reduction of agricultural land transfer tax system changes. On 2000 , the article 39 section 2 of the amendments to the land Tax Law, the agricultural land from "exempt"to"not Imposed, "while long-term holders of amending the law prior to the transfer of agricultural land given without adjustment " of the original decreed value "to avoid amending the law without the transfer of former agricultural land, in amending the law for agricultural use, not too heavy tax burden with difference between before and after correction, the paper quoted the description of the relevant laws and regulations. Notice of the land price of land in present value calculate the total amount of tax levied on the land, not to impose the actual transaction price, coupled with lowered tax rates and reduced long-held and other rules, it is difficult to achieve value-added tax of land owned by the public of the price Land policy; In addition, applications for transfer of agricultural land "does not impose" total number of land prices, in violation of the principle of the burden of price benefit, even had the burden of the tax burden onto others, and inconsistent with the principle of fairness; apply for adjustment "of the original Of land value "used in the past the tax authorities should investigate the situation, not only the fact that the difficulties of proof, in case of disputes, through litigation to resolve a waste of administrative data. This value-added tax of land surface and the theoretical side of practice to do comparison based on the entire management, and later impose our way of agricultural land, both cases occurring in practice, understanding of agricultural land through the legal side of land value increment tax levied on the issue, trying to find and discuss How to solve the problem. This paper analyzes the above problems, the final view the current land policy and economic environment, our land value-added tax system in line with the principle of fairness required, should be amended to the direction and trends, to provide policy makers with the legislative direction for the future reference.Keywords: agricultural land, agricultural use, land value-added tax, announced land value, the total price of the land price |