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不動產課徵特種銷售稅之實務爭議研究 = Practical Disput...

國立高雄大學法律學系碩士班

不動產課徵特種銷售稅之實務爭議研究 = Practical Disputes over Levying the Special Sales Tax on Real Estates

紀錄類型:	書目-語言資料,印刷品 : 單行本
並列題名:	Practical Disputes over Levying the Special Sales Tax on Real Estates
作者:	陳敬中,
其他團體作者:	國立高雄大學
出版地:	[高雄市]
出版者:	撰者;
出版年:	2014[民103]
面頁冊數:	147面圖，表 : 30公分;
標題:	特種貨物及勞務稅
標題:	Specifically Selected Goods and Services Tax
電子資源:	http://handle.ncl.edu.tw/11296/ndltd/48604069323348496111
附註:	參考書目：面127-131
附註:	103年12月16日公開
摘要註:	我國不動產相關課稅制度主要以政府機關定期評價之土地公告地價、公告現值及房屋評定現值做為課稅基礎，惟長久以來，此評定價值皆遠低於實際市價，致使不動產相關稅賦長期偏低，加上國人「有土斯有財」傳統觀念影響，使得不動產成為投資者偏愛的投資標的之一。而近年因利率偏低、資金氾濫，使的不動產的投資交易更加熱絡，購置不動產多以快速獲取轉手利潤為目的，也因此導致不動產的價格迅速墊高上漲，加上我國平均實質薪資水準停滯甚至下滑，使得普羅大眾購屋能力不斷下降。為了抑制此種房價不合理飆漲、並改善不動產稅制不公平的現象，因此我國制定特種貨物及勞務稅條例，針對短期持有即出售移轉的不動產課徵特種銷售稅以茲因應。惟基於保障人民合理、常態及非自願性移轉房地之情形，故另有訂立短期銷售移轉得排除課稅的除外條款。惟國人在不動產的持有使用或移轉態樣的多元，實非特種貨物及勞務稅條例數十條法律條文得以概括，致使特種貨物及勞務稅條例正式實施後，產生諸多實務上的爭議，例如持有期間計算的認定、合意解除買賣契約後不得退還已納特銷稅款、或俗稱奢侈稅自用住宅得排除課稅的第5條第1款及第2款法定要件的認定等等。而主管機關雖對相關的個案或通案做出了解釋，提供人民及下級執行單位共同遵循及核認的依據，但部分解釋悖離一般人民的法律情感，甚至有無逾越憲法對人民財產權最低保障之界線，即有探討的空間。由於課稅行為是對人民財產權最深刻的干預，而立法者及稽徵機關就立法內容及法令的執行或解釋須不得逾越憲法對人民之基本權保障及租稅法理。本論文即欲透過憲法上對租稅制度之限制及其原則，從基本的租稅法理角度，輔以我國其他類似之稅制及法令作為參考，釐清不動產課徵特種貨物及勞務稅有無違背租稅法的基礎法理、以及稽徵機關於實務操作上是否合理的解決相關爭議，並希冀藉由檢討之結果提出建議，以供處理相關爭議問題或未來修法之參考。 In Taiwan, real estate taxes are levied based on the announced values of lands as regularly appraised by governmental agencies, announced current values and appraised current house values. However, these appraised values have always been lower than the real market values, resulting in long-term low real estate taxes actually levied. Compounded by the traditional mindset among Taiwanese people that land means wealth, real estate has been one of the favorite targets for investors. The relatively lower interest rates and excess liquidity in recent years have further heated up real estate trade. With most of the real estate buyers aiming to make quick money through real estate transactions, real estate prices have been soaring. Compounded by the flat or even declining average real pay level, the general public has weaker house affordability. To suppress the unreasonable soaring house prices and to improve the unjust real estate tax system, the Taiwanese government has formulated the Specifically Selected Goods and Services Tax Act, aiming to levy a special sales tax on real estate resold in a short period of time. However, to protect people’s right to real estate transfers under reasonable, normal or involuntary situations, an escape clause is set up to exempt short-term real estate transfers from such a tax under these conditions.Nevertheless, the dozens of articles of the Specifically Selected Goods and Services Tax Act are unable to regulate the diverse ways of owning, using or transferring real estate. As a result, since the Act went into effect, many practical disputes have emerged, including the calculation of holding periods, the non-refundable special sales tax over an agreed termination of a purchase and sales contract, or the determination of legal imperatives regarding the exemption for self-use residences from the tax, as regulated in Paragraphs 1 and 2 of Article 5. Despite the fact that the competent authority has produced explanations for relevant cases and provided them for the public and subordinate agencies as a basis for compliance and ratification, some of the explanations are contrary to people’s sense of the laws, or are suspected of transcending the minimum protection of people’s property rights as granted by the Constitution.Given that taxation is the deepest intervention in regard to people’s property rights, law makers and tax colleting agencies must not explain or enforce the regulation in such a way that it transcends the basic protection of people’s property rights as granted by the Constitution; nor should it transcend the legal principles of land taxes. Based on the limitations and principles imposed by the Constitution on land taxation, from the basic legal principles related to land taxes, and with other similar tax systems and regulations as reference, this thesis aims to clarify whether or not the Specifically Selected Goods and Services Tax Act goes against the fundamental legal principles of taxation laws, and to find out if the tax collecting agencies have in practice reasonably solved relevant disputes. It is expected that suggestions generated from the results will serve as a reference for the handling of relevant disputes or future amendments of the Act.

不動產課徵特種銷售稅之實務爭議研究 = Practical Disputes over Levying the Special Sales Tax on Real Estates
陳, 敬中

不動產課徵特種銷售稅之實務爭議研究 = Practical Disputes over Levying the Special Sales Tax on Real Estates / 陳敬中撰 - [高雄市] : 撰者, 2014[民103]. - 147面 ; 圖，表 ; 30公分.
參考書目：面127-131103年12月16日公開.
特種貨物及勞務稅Specifically Selected Goods and Services Tax

不動產課徵特種銷售稅之實務爭議研究 = Practical Disputes over Levying the Special Sales Tax on Real Estates
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