從特種貨物及勞務稅探討現階段臺灣房地產稅制

Abstract

臺灣房價高漲，為抑制高房價，首先提出課徵特種貨物及勞務稅政策。實施至2013年5月底止屆滿兩年，本研究蒐集公開資訊及資料，分析實施特銷稅對都會區房地產交易數量及價格的影響及探討該政策效果。另探討臺灣的房地產稅制並以「比較方析法」參考具代表性先進國家所採行的房地產稅制或政策，試圖尋找臺灣可資借鏡之處。 本研究主要發現：一、特銷稅打擊短期投機，對自住、長期投資影響甚微；二、特銷稅讓臺灣房屋的自住率提升、投資比率下滑；三、特銷稅實施兩年來，都會區房地產交易量明顯萎縮，房價飆漲幅度減緩；四、特銷稅的稅收未達預期。 具代表性先進國家房地產政策可資借鏡之處：一、學習德國與荷蘭，建立完善的房地產配套措施，使投機者無利可圖，杜絕房地產炒作；二、效法新加坡，實施市場區隔政策及延長課稅年限，並對國民與非國民購買及持有房地產實施差別稅率；三、比照美國及南韓，持有稅採土地及房屋合併課稅，交易稅採實價課稅；四、仿效南韓，實施最高資本利得稅稅率70%政策。 臺灣現行房地產問題解決方式的建議：一、逐步調高土地公告現值與房屋評定現值，使不動產稅負合理化，其成效有：（一）促使空屋釋出、（二）依據財政努力，分配統籌分配款，使地方政府良性的競爭；二、短期修正所得稅法，恢復課徵土地交易所得稅，惟為避免重複課稅，土地增值稅可扣抵土地交易所得稅；三、自用住宅定義應更嚴謹，納入家庭人口數、每人最適面積、工作地點及孩子就學等因素考量；四、長期廢除課徵土地增值稅，將土地交易所得併入所得稅課徵；五、政府應注意世代間貧富差距及提出政策解決青貧問題。 另對特銷稅的修法建議：一、特銷稅的修訂應更細膩，避免傷及無辜；二、特銷稅訂定一免稅門檻，以達簡政便民及節省稽徵成本之效。若一年內出售三戶以上屬免稅金額門檻以下之房地產者，仍應課稅避免投機；三、正本清源應修正土地稅法，而非在稅制上疊床架屋；四、將特銷稅改為地方稅或由地方稅捐稽徵機關代徵，提升稽徵效率；五、若第四點施行，同時將特銷稅改由賣屋人向不動產坐落所在地的稅捐稽徵機關申報，稽徵機關可隨時掌握某區位不動產交易實價；六、為維持租稅中立性，特銷稅仍應維持全國實施，不應有區域性之差別。

To curb the rising prices of real estates, “Specifically Selected Goods and Services Tax” (SSGST) was proposed, and the tax has been levied since June 1, 2011. This case study analyzes the impacts of SSGST on the real-estate deal numbers and prices in urban area, and reviews the achievements based on publicized information and data. This study also includes a comparative analysis on the property tax system in Taiwan and those in advanced countries to seek out the possible solutions for Taiwanese. Major findings of this study include: 1. SSGST prevents short-term speculations; owner-occupied housings and long-term investments are hardly affected. 2. SSGST raises the ratio of owner-occupied houses and reduces the ratio for real-estate investments in Taiwan. 3. Since the levy of SSGST, the deal number of real estates in urban area has obviously dropped down and the price has risen at a slower rate. 4. The revenue generated from SSGST does not reach expectation. What we can learn from other advanced countries: 1. Enhance supporting measures to make real-estate speculators unprofitable and stops speculation. 2. Carry out market segmentation and extend the period for taxation; apply different tax rates on buying and holding real estates between citizens and non-citizens. 3. The Holding Tax should combine Land Tax and House Tax; Transaction Tax should be levied based on the actual market price. 4. The rate for Capital Gains Tax can be as high as 70%. Resolutions to the real-estate problems in Taiwan: 1. Gradually raise the Assessed Present Value for lands and the Current Value of a House. 2. Amend the Tax Law to reinstate the Land Transactions Tax; Land Value Increment Tax can be deducted from Land Transaction Tax. 3. The definition of owner-occupied houses should be refined. 4. Abolish Land Value Increment Tax; Land Transaction Tax should be combined into Income Tax. 5. The government should pay attention to the poverty gap between generations and resolve the poverty problems for the young. Suggestions to the amendment of SSGST: 1. The amendment should be refined. 2. A tax-free threshold should be set. 3. The Land Tax Law should be amended first. 4. SSGST should be a local tax or levied by local tax agencies. 5. If 4. is carried out with the house seller declaring SSGST to the tax agency where the house is located, the agency would be able to know the market price within the region at all times. 6. SSGST should be applied nation-wide without any difference in each region.