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不動產稅制改革之研究 = The Study of The Reform...

劉宜玫

不動產稅制改革之研究 = The Study of The Reform of Property Tax System

Record Type:	Language materials, printed : monographic
Paralel Title:	The Study of The Reform of Property Tax System
Author:	劉宜玫,
Secondary Intellectual Responsibility:	國立高雄大學
Place of Publication:	[高雄市]
Published:	撰者;
Year of Publication:	2015[民104]
Description:	122面圖，表 : 30公分;
Subject:	不動產稅
Subject:	Property Tax
Online resource:	http://handle.ncl.edu.tw/11296/ndltd/22392325479687070911
Notes:	104年10月31日公開
Notes:	參考書目：面83-86
Summary:	我國目前不動產稅制存在諸多缺失之處,不動產持有及移轉交易稅賦偏低,亦常被歸咎為造成投資炒作因素之一,我國現行課徵不動產持有稅及移轉稅之稅基係由公告地價、土地公告現值及房屋評定現值三者構成,上述政府所評定之課稅基礎,皆與市價相距甚大,導致不動產持有成本及買賣交易成本極低。本研究探討不動產移轉利得,應對土地與房屋合併課徵,且根據實際價格作為稅基,並符合量能公平與實質課稅原則,真正落實資本利得漲價歸公之目標。本研究透過質性研究藉由分析和歸納提出結論及研究成果,針對我國不動產稅制上缺失的檢討,並參酌其他國家現行不動產稅制,並提出本文對於我國不動產稅制改革之建議,以期達到居住正義政策,朝向租稅課徵的合理公平目標前進。 Property tax currently exist between our country and many disadvantages. The tax of Property Holdings and Transactions are both too low, and also often attributed to one factor to cause investment speculation. In our country Property Holdings and Transactions the tax base are consist of the announced land values, current assessed land value, and the evaluation of the present value of houses. But the tax base of government could not response the current market price. As a result keep a very low cost of Property Holdings and Transactions. This study shows that property transfer profits are the principles of combined taxation of land and housing. It should be based on the actual price as the tax base as well as in line with Ability-to-pay Principle and Substance-Over-Form, the real implementation of the capital gains tax to the government. In order to achieve housing justice policy, fair and reasonable taxation of advance towards the goal, this study through qualitative research to analyze and summarize the conclusions and research results, in view of deletions of property tax on a tax review. Meanwhile, it takes into account any other country that current property tax system and proposed recommendations herein respect of real property tax reform.

不動產稅制改革之研究 = The Study of The Reform of Property Tax System
劉, 宜玫

不動產稅制改革之研究 = The Study of The Reform of Property Tax System / 劉宜玫撰 - [高雄市] : 撰者, 2015[民104]. - 122面 ; 圖，表 ; 30公分.
104年10月31日公開參考書目：面83-86.
不動產稅Property Tax

不動產稅制改革之研究 = The Study of The Reform of Property Tax System
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