台灣地區以土地稅作為地方主要財源之探討.docVIP

台灣地區以土地稅作為地方主要財源之探討 A Study of Land Taxes as Major Finances of Local Government in Taiwan 陳曉瑩* 何東波** Xian-Ying Chen Tong-po Ho 摘　　要 觀察美國地方財政，不動產稅占地方稅收比例仍高，但其占地方歲入比重卻逐漸下降，由其下降的幅度與趨勢，可瞭解美國地方政府已逐漸轉以其他稅收作為地方主要財源收入。在台灣地區，土地稅目前仍為地方財政上一項重要的稅收來源。土地稅中又以土地增值稅所占比例為最高。而因為經濟景氣影響土地增值稅收頗深，近年來的經濟不景氣對地方土地稅收亦產生相當大的衝擊，本文希望探討台灣地區是否會如同美國一般，逐漸走向以非土地稅為主要財源收入。這需要觀察土地稅是否為成長且穩定性的財源。本文提出兩種方法包括生產價值分配理論和土地稅穩定性做為檢定土地稅是否維持成長與穩定。本文分析的結果認為地方政府應將土地稅調整依賴地價稅和房屋稅，而且降低對土地增值稅的依賴。 In America, the proportion of the real estate (property) taxes in local tax revenue is still high, but it is decreasing in terms of proportion of local revenue. The fact implies that the local revenue in U.S turns to use other major finances in addition to property tax. Land taxes in Taiwan is still an important tax revenue for local government so far. Among land taxes, land increment tax is a major part, while land value tax and housing tax are minor parts. Since the revenue of land increment tax is very sensitive to economic prosperity recently, economic decline has significant impact on the revenue of land taxes in Taiwan. In this paper, we wonder whether land taxes could maintain its major role as usual. It is possible that other finance could substitute for land taxes to be a major revenue just like the situation in the U.S. The clue depends on the growth and stability of land taxes. This article tries to investigate the issue by two testing methods. One is based on the theory of product value distribution, which could test the growth of land taxes together with the economic trend. The other is to test the instability of land taxes. The conclusion is that land taxes in Taiwan should be to rely on the land value tax and housing tax, instead of on the land increment tax. 前言 以美國而言，1902至1940年間，不動產稅約占地方稅收的55－68％，比例相當高，但卻有逐年下降之跡象；1940至1989年間，不動產稅占地方稅收的比例則由54.0％下降至25.8％。美國不動產稅占地方稅收比例下降的幅度可謂相當大（Dick Netzer and Drennan，1997），其中部分原因在於地方政府對不動產稅增加限制及地方民意限制稅率等。雖然在地方稅收中不動產稅所占的比例仍高，然而觀察其所占地方稅收比例下降的幅度與趨勢，可發現地方政