不動產稅制設計與地方財政自主

Abstract

本文以臺灣現行不動產稅制為探討核心，系統分析財產型稅捐（地價稅、房屋稅）與所得型稅捐（土地增值稅、房地合一交易所得稅）之制度設計與實務運作，進一步自憲法原則、實質課稅、量能負擔與地方財政自主觀點，檢討現行制度之正當性與妥適性。綜合以言，現行不動產稅制存在稅基評價偏離經濟實質、制度間設計與適用不平等、對居住與生存基本權保障不足、中央與地方課稅權限劃分不當等問題，亟須從制度面進行通盤調整。 在制度層面，本文認為首應釐清財產型與所得型稅捐之課稅目的與性質差異，同時應確保稅制設計回應實質課稅、量能課稅等基本要求以及憲法所保障之各項基本權，短期而言，當應調整稅基評價方式，使之能充分反映經濟實質、建立合理居住生存保障制度、將稅制連結實價登錄制度 ; 中期而言，可輔以引入公證制度以提高不動產交易課稅資訊的透明與正確；長期則建議合併房屋稅與地價稅，並將土地增值稅廢除，由單一的不動產交易所得稅承接不動產所得稅的課徵，確保稅制整體一致與公平。 進一步言，本文揭示不動產稅制與地方財政間的密切關聯。鑑於地方自治團體施政成效與區域不動產價值變動具高度互動性，相關稅捐理應且適合作為地方自籌財源之核心基礎，俾落實事權與財權間的妥適對應。然我國目前地方稅高權分配嚴重失衡，權限高度集中於中央，導致地方在資源籌措與政策彈性上極度受限。為強化地方治理，充分實踐地方自治，本文以為應將不動產交易所得稅調整為地方稅，並於憲法層次保障地方自治團體在不動產相關地方稅上的課稅高權，同時透過司法監督機制，維持中央監督責任及權限與地方自治間的平衡。 最後，本文透過借鏡比較法制度經驗、學者專家訪談與制度分析探討，綜整提出短中長期調整方案，並具體草擬制度修正建議條文，期能作為未來不動產稅制與地方財政制度修正之理論基礎與政策參考，使我國不動產稅制有機會朝向稅制公平合理、財政永續與自治強化的方向邁進。

This article takes Taiwan's current real property tax system as its core subject of inquiry. It systematically analyzes the institutional design and practical operation of property-type taxes (the Land Value Tax and the House Tax) and income-type taxes (the Land Value Increment Tax and the House and Land Transactions Income Tax), and further examines the legitimacy and appropriateness of the existing system from the perspectives of constitutional principles, substantive taxation, the ability-to-pay principle, and local fiscal autonomy. In sum, the current real property tax system suffers from several problems: the tax base valuation deviates from economic substance; there is inequality in institutional design and application across the different tax schemes; protection of the constitutional rights to housing and subsistence is insufficient; and the allocation of taxing authority between central and local government is improper. These problems urgently call for comprehensive institutional reform. At the institutional level, this article argues that it is first necessary to clarify the differing purposes and natures of property-type and income-type taxes, while ensuring that the tax system's design responds to the fundamental requirements of substantive taxation and ability-to-pay taxation, as well as to the various fundamental rights guaranteed under the Constitution. In the short term, the method of tax base valuation should be adjusted so as to fully reflect economic substance, a reasonable system safeguarding housing and subsistence should be established, and the tax system should be linked to the Actual Price Registration system. In the medium term, a notarization system could be introduced to enhance the transparency and accuracy of taxation information regarding real property transactions. In the long term, it is recommended that the House Tax and the Land Value Tax be merged, and that the Land Value Increment Tax be abolished, with a single real property transaction income tax assuming the function of taxing real property income, so as to ensure overall consistency and fairness of the tax system. Furthermore, this article reveals the close connection between the real property tax system and local finance. Given the high degree of interactivity between the effectiveness of local self-governing bodies' governance and fluctuations in regional real property values, the relevant taxes ought to, and are well suited to, serve as the core basis of local self-raised revenue, so as to achieve a proper correspondence between administrative competences and fiscal powers. However, the current allocation of local taxing authority in Taiwan is severely imbalanced, with authority highly concentrated in the central government, which severely constrains local governments in resource mobilization and policy flexibility. In order to strengthen local governance and fully realize local self-government, this article proposes that the House and Land Transactions Income Tax be converted into a local tax, that the taxing authority of local self-governing bodies over real-property-related local taxes be constitutionally guaranteed, and that, through judicial oversight mechanisms, a balance be maintained between the central government's supervisory responsibilities and authority on the one hand and local autonomy on the other. Finally, drawing on comparative legal experience, interviews with scholars and experts, and institutional analysis, this article synthesizes and proposes short-, medium-, and long-term reform proposals, and drafts concrete recommended amendments to the relevant legal provisions. It is hoped that this may serve as a theoretical foundation and policy reference for future reform of the real property tax system and local finance system, so that Taiwan's real property tax system may move in the direction of fairness and reasonableness, fiscal sustainability, and strengthened local self-government.