公共建設周邊國有土地使用變更回饋合理化之研究

Abstract

國土發展過程當中，重大公共建設的大部分經費通常係由中央政府所負擔。隨著公共建設開發所帶來的發展需求，周邊土地使用因而配合變更，同時依現行開發回饋規定，必須向地方政府繳交回饋金。以致發生中央政府協助投資地方之公共建設後，周邊國有土地使用變更還要回饋捐贈土地或代金予地方政府，其承擔公共建設補助款與國有土地回饋之雙重財政負擔。在過去高經濟成長時代，政府財源充足，此回饋負擔對於中央財政並不構成問題，由於國內景氣持續低迷、稅收銳減，回饋負擔更加劇中央財政困窘程度，亟需有所調整。本研究之目的即在於分析探討公共建設帶動土地變更之下，周邊國有土地合理的土地變更與開發回饋模式。 研究分析顯示，問題癥結主要在於我國現行財政制度之設計導致中央與地方政府財務分擔存在衝突。從政府財政面來看，由於中央政府進行公共建設投資，帶來周邊土地使用變更之潛力，中央政府同為土地使用變更之貢獻者，故其負擔之國有土地使用變更回饋，未於公共建設財務規劃階段納入中央與地方之財務分擔之計算範圍，而引發後續中央是否應負擔公共建設周邊國有土地使用變更回饋之爭議。 本研究提出計畫型補助款與土地回饋金調整等兩種調整方案，藉由評估與帶入南港鐵路地下化案進行個案模擬後，顯示透過補助款的調整方式在問題回應性、推動可行性與執行效用性等各項指標表現較佳，且經個案模擬其較能對中央財政帶來實質改善可能。整體而言，本研究所提出的解決方案僅是就現有財政體制下的短期補救方法，長期仍需從財政制度進行改革方能達到「治本」之效。

In the national development process, most large-scale infrastructural projects are promoted by the central government. Following to the infrastructure development, land use conversion and development are often required to meet the induced demand. However, according to the current regulation, land owners have to pay exaction fee for their land use conversion, even though land owner is the central government who has funded the infrastructure development project to increase the land value of surrounding properties. Such a problem became critical recently because of the overwhelm financial burden to the central government in Taiwan. The purpose of the research is to investigate and find out the appropriate adjustment approach of land use conversion exactions on state-owned lands. Through analysis, it is found that the key problem to the above-mentioned issue is due to the internal conflict of existing financial and taxation system in Taiwan. Government budgets in central government and local governments are mutually independent to each other. Land use conversion exaction of adjacent state-owned lands has never been considered in the review and approval process of funding subsidy of infrastructure development. To solve the problem, two alternative ways of adjustment are proposed and evaluated in this research. One is to adjust the amount of project subsidy by the deduction of land use conversion exaction at the initial funding approval process. The other is to adjust by revising the regulation of land use conversion exaction. Through case simulation of Nankang railway underground project, it is concluded that the adjustment at the initial funding approval process can perform better in terms of responsiveness to current problems, feasibility in law-amendment, and effectiveness of enforcement and implementation. In general, reform of financial and taxation system are needed for long term solution to the problem discussed in this research.