實施房地合一課徵所得稅之探討

Abstract

我國房地交易自有課稅以來，房屋及土地分別課徵所得稅及土地增值稅，致未能按實際獲利課稅，產生不公平情形，衍生過多資金投入不動產市場，引發房地價格異常飆漲、違反公平正義及扭曲資源分配等問題，該2項稅制自實施以來歷經多次研議改革，其修正方向主要就特定或全部土地按實價或定期課徵土地增值稅，以及實施不動產交易所得課徵所得稅或已納土地增值稅字所得稅扣抵等，惟因修法層面過大、實價交易資料取得困難、稽徵作業複雜以及對相關產業市場衝擊過大等因素或外界輿論壓力而無法完成修法。然世界各國稅制房地交易都是合併課稅，我國房地分離課稅制度確實有進行改革的必要性。 為解決上開缺失，以建立合理透明稅制，抑制短期投機炒作，健全不動產市場發展，財政部自2014年起積極研議房屋、土地交易所得合一按實價課稅之可行性，經廣泛徵詢各界意見並綜整後，擬具房地合一課徵所得稅新制之稅改方案，經積極與外界溝通並微幅調整，於2015年6月5日獲立法院院會三讀通過並經總統同年月24日公布，自2016年1月1日起施行，具有劃時代的重大稅改意義，使我國資本利得課稅制度向前邁進。 本文撰寫期間，時值財政部致力研擬推動房地合一實價課稅方案，並經立法院完成三讀及稽徵機關落實執行，因此在法案通過前、後期間，產官學界及團體對於新制總有些期待、看法及建議。本文就該新制改革目標、成功關鍵及研究目的分述如下: ㄧ、改革目標 (ㄧ)建立合理透明稅制 透過財政部房地合一新制之實價課稅資訊與內政部之實價登錄資訊整合，落實公部門橫向資訊流通及運用，進而強化整體住宅政策之內涵並提升政府施政效能，使不動產交易之所得合理透明。 (二)社會資源最適配置 對房地交易所得課以合理稅負，將使社會資源配置最適，以避免過度資金流向房地產市場，不利我國社會及經濟發展。 二、成功關鍵 (ㄧ)廣泛蒐集外界意見 新制係改變過去多年來房屋、土地交易分開課稅之交易模式，顯見於規劃階段，外界紛紛有各種正反不同意見與見解。因此，於新制度推動過程中，財政部透過各種可行管道廣泛蒐集外界意見，滾動式檢討修正制度方案，以有效解決過去稅制設計不公之缺失及問題。 (二)訂定日出條款，降低衝擊性 新制規劃目的係為修正土地實際交易價格超過公告土地現值部分之增益未予課稅之缺失，以防杜藉由操控房地價格規避應納稅負之流弊，為避免影響過去持有房地者之權益及降低新制上路之衝擊程度，原則以2016年1月1日以後取得及交易之房屋、土地，才納入新制課稅範圍，如此不僅可提高外界之接受度，並提高納稅依從度。 (三)改革方向符合憲政規定 新制改革為避免違反憲法第143條有關土地價值非因施以勞力資本而增加者，應由國家徵收土地增值稅規定，新制仍維持應就交易土地之增益課徵土地增值稅之制度，以符合憲法體制，僅修正所得稅法，納入房地合一按實價課徵所得稅之規定，採土地增值稅之稅基減除方式，以避免重複課稅問題，解決多年來憲政與重複課稅之改革爭議。 (四)完善配套措施 新制規劃不動產特種貨物及勞務稅(以下稱特銷稅)停徵及所增加之稅收將用於提供住宅政策、長期照顧服務之社會福利措施等配套措施，以提升整體實施效益，達到改善貧富差距及落實居住正義等多重目標。 三、研究目的 (ㄧ)探討我國現行不動產交易所得稅制之主要問題及缺失，並分析過去實施不動產特銷稅制度對臺灣房市衝擊，以作為房地合一改革方向。 (二)探討我國不動產交易所得稅制歷年來之演變及相關稅制歷次改革背景及內容。藉由歷次不動產交易稅制改革經驗，完成房地合一稅制改革。 (三)分析比較主要國家不動產交易所得稅制，提供我國在研議房地合一課稅之省思，並作為規劃適合我國採用的不動產交易所得稅制方案與評估。 (四)探討資本利得課稅理論及信賴保護原則於房地合一稅制改革之運用。 (五)實施房地合一實價課稅制度後，對我國不動產及稅收之影響評估。 (六)探討實施房地合一實價課稅可能面臨問題及其改善策略與因應方案。

本文並利用內政部實價登錄件數、財政部個人及營利事業所得稅申報核定資料，研究實施房地合一實價課稅新制度對稅收影響評估，其所增加之稅收將用於提供住宅政策及社會福利支出等配套措施，以改善貧富差距，確保租稅之公平及居住正義。

Transactions of houses and lands have been subject to the income tax and land value increment tax since the implementation of tax on transactions of property, a situation which has led to the imposition of tax now on actual profits from transactions. The excessive capital flowing to the real estate market as a result of the unfair taxation caused the problems of soaring prices in the property market, violating the principle of fairness and justice, as well as distorting resource allocation. The two taxes have been through several deliberations in the planning of reforms aiming to subject specific or whole lands to land value increment tax periodically or according to actual prices of transactions, income from transaction of real estate subject to income tax, or the payment of land value increment tax deducted from income tax since their implementation. Owing to the wide range of law amendments involved, the difficulties of acquiring the actual selling price of properties, complexity of tax collection, the big impact on property markets and related ‎industries, and public pressure, the reforms failed to be carried out. However, taxation on property transactions combining house and land is the norm in most countries in the world. In light of this, the necessity of reform of the separation tax system on transactions of house and land is undeniable. In order to solve the problems mentioned above, build a transparent tax system in a reasonable manner, curb speculation in the property market, and strengthen and improve the development of the real estate market, the MOF has actively deliberated on the tax levied income on house and land transaction according to the actual price of the transactions since 2014. Through widely consulting and collecting public opinions, the MOF drew up a tax reform scheme of combining income from transactions of house and land taxed by the income calculated based on the actual transaction price for the calculation of tax, and proposed amendments to related tax acts. After actively communicating with the public and making small adjustments, the MOF proposed amendments to the related tax acts, which were passed by the Legislative Yuan on June 5, 2015, and promulgated by the President on June 24 in the same year, coming into force on January 1, 2016. This epoch-making major tax reform makes great strides forward in capital gains taxation. The above policy, which the MOF committed itself to promoting, has been approved by the Legislative Yuan and thereafter enforced by tax authorities. However, between the early and late period of the policy implementation, there have been some expectations, views, and recommendations among government, academia, and other groups as follows: ㄧ、Reform goals (一)Establishing a reasonable and transparent tax system The government-layered horizontal information has to flow and be used through integrating the actual real-estate transaction price information on the tax of property transaction gains from the MOF and the registration from the Ministry of the Interior. Furthermore, the government-layered horizontal information helps to strengthen the entire housing policy, upgrade effectiveness of government policy, and make income from real-estate transactions reasonable and transparent. (二)Realizing the optimal allocation of social resources The government adopted this measure in order to create a reasonable tax on real-estate transaction income so as to realize the optimal allocation of social resources. In addition, it keeps the society and economy from unfavorable developments by avoiding excessive capital flowing to the housing market. 二、 Successful key (一)Collecting opinions from various sectors of society Pros and cons with different points of view appeared among various sectors of society during the planning stage of the new taxation different from the separate taxation of house and land. Therefore, the MOF collected opinions from various sectors of society through various channels to solve the problem of unfair taxation effectively by rolling review during the process of promoting the new taxation. (二)Enacting sunrise clause to reduce impact The purpose of the new taxation is to decrease disadvantages relative to land transaction gains which are not taxed on the amount of actual transaction prices exceeding the portion of the current land value so as to prevent tax evasion through price-rigging in the housing market. Houses or lands obtained and sold after January 1st, 2016 are regarded as new tax scope to avoid affecting the right of homeowners who bought houses in the past as well as reduce new taxation impact. As a result, the new taxation not only increases acceptance by society, but also upgrades tax compliance. (三)Reform direction in line with the Constitution In line with the Constitution, the tax reform continues to have the land value increment tax levied on profits from the sale of lands to avert violating Article 143 of the Constitution, which states that, the land value increment tax shall be levied by the government, if the value of a piece of land has increased not through the exertion of labor or the employment of capital. To solve the reform disputation over the Constitution and double taxation, the income tax levied on house and land transactions based on the actual transaction price and the land value increment tax deducted from the transaction revenue as the income tax base was regularized through the Income Tax Act to avoid double taxation. (四)Providing adequate supporting measures The government provides supporting measures for the new taxation that not only levied income tax on the actual selling price but also suspended the Specifically Selected Goods and Services Tax Act, and the tax increase revenues will be distributed to expenditures on social welfare measures of housing policy and long-term social care services to enhance the resultant benefits and achieve the multiple goals of narrowing the gap between rich and poor as well as realizing housing justice. 三、Study the purposes (一)To discuss the main problems and shortcomings of the existing income tax on real-estate transactions and analyze the impact on the Taiwan housing market while implementing Specifically Selected Goods and Services Tax on real estate to set for a more progressive tax reform (二)To discuss the history of income tax on real-estate transactions including its background and content of all previous tax reform by using the historiacal experience of all previous tax reforms of real-estate transactions (三)To deliberate and plan a suitable tax scheme by comparing our income tax law on real-estate transactions to those of major countries (四)To discuss the use of capital gain tax theories and trust protection principles in terms of the income tax reform (五)To evaluate the effect on real estate and tax revenue after the implementation of the new tax combining house and land based on the actual transaction price (六)To discuss seeking improved strategies as well as programs in response to the problems that will probably be faced after the implementation of the new tax combining house and land based on the actual transaction price To evaluate the increased tax revenue resulting from implementation of the new tax combining house and land based on the actual transaction price by using the number of registered actual real-estate transaction price cases from the Ministry of the Interior as well as the verified information of the individual and profit-seeking enterprise income taxes from the MOF.The increased tax revenue will be distributed to expenditures on supporting measures of housing policy and social welfare, to narrow the gap between rich and poor, to ensure tax fairness, as well as to realize housing justice.