土地增值稅稅率變動對不同縣市土地交易影響之研究

Abstract

本文旨在對土地增值稅減半徵收及土地增值稅稅率永久調降政策進行研究，以探討此一土地租稅政策的演變對較富裕、都會縣市與較貧窮、偏遠縣市之間，是否會因為所得高低不同造成政策效果不同之研究。本研究利用財政部財稅資料中心民國88年至95年度「台灣地區土地增值稅稅源統計表」、行政院主計處民國90年度及民國92年度各縣市平均每人可支配所得之數據資料，分析土地增值稅稅率變動對所得不同各縣市土地增值稅稅收及土地成交量變化情形。經由敘述統計分析及迴歸模式分析，本文之研究發現可以歸納如下： 一、土地增值稅稅率調降可提高土地增值稅稅收及增加土地交易面積，本研究分析結果顯示，土地增值稅稅率減少時，不論所得高低，各縣市平均稅收及土地交易面積皆有增加。 二、可支配所得愈高之縣市，其稅收增加金額較一般縣市愈大；但是沒有發現可支配所得愈高之縣市，其土地交易面積增加數較一般縣市愈大。本研究分析結果顯示，土地增值稅稅率調降時，所得較低之縣市其平均土地交易面積增加數並不顯著低於所得愈高之縣市。 三、土地增值稅稅率調降時，可支配所得較低之縣市其稅收及土地交易面積增加百分比並不低於所得較高之縣市其稅收及土地交易面積增加百分比。 故土地增值稅降稅政策不只對富裕縣市有影響，對較貧窮或偏遠地區縣市之稅收及土地成交量皆有增加之實質效果，達到增加稅收、活絡土地交易及振興不動產景氣，帶動國內經濟發展之政策目的。 關鍵詞：土地增值稅減半徵收、土地增值稅稅率永久調降、各縣市平均每人可支配所得、租稅政策

To stimulate the economy, the government of Taiwan enacted a two-year 50% tax cut on the Land Value Increment Tax in 2002 for three years and a permanent tax rate cut in 2006. This study examines the effect of the changes in Land Value Increment Tax policy on the tax revenue and the land areas transacted in counties and cities with different disposable income per capita, using data from Financial Data Center, Ministry of Finance, and Directorate-General of Budget, Accounting and Statistics. According to the descriptive statistics and regression model analysis, the results of this study are as follows：(1) During each period of the tax-cut policy, the average tax revenue and areas of land transactions in all counties and cities increased. (2) Counties and cities with higher disposable income tended to only have greater increased amount of tax revenue, suggesting that the increased amount of land areas transacted in rural counties was not inferior to that in urban counties. (3) The increased percentage of tax revenue and land areas transacted in counties and cities with higher disposable income was not superior to that in counties with lower disposable income. With the positive effect on tax revenue and the land areas transacted in the both urban and rural counties, the findings of this study suggest that the Land Value Increment Tax-cut policy should be regarded as an effective measure to stimulate the domestic real estate market and inspire the economy prosperity. Key words：Land Value Increment Tax, Tax Cut, Tax Policy