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在1977年修订“平均地权条例”及“土地税法”之后,台湾地区土地税制趋于完备,但是也存在税基评定及房地分别课税等无法发挥应有租税政策功能的问题。借鉴主要国家实施不动产税制的经验,有3项启示:首先,不动产税基主要以实价为基础评定价值。其次,不动产交易所得税均以房地合一方式课征,不动产持有税方面也以房地合一方式课征为主流。最后,美国多数地方政府及澳洲地方政府不动产税率的决定展现了地方财政自我负责的精神。
After the amendments to the “Land Ownership and Administration Rules” and the “Land Tax Law” in 1977, the land taxation system in Taiwan has become more and more complete. However, there is also a problem that the land tax assessment system and the tax exemption for land use should not be allowed problem. Draw lessons from the experience of major countries in implementing the real estate tax system, there are three revelations: First, the real estate tax base mainly on the basis of real value assessment. Second, the income tax on real estate transactions are levied on a one-way basis and the real estate tax is levied mainly on the one-site levy basis. Finally, the decision of real estate tax rates on the part of most local governments in the United States and Australia’s local governments shows that the local government is self-responsible.