臺北市財政收支規模與結構之研究：民國60年度至100年度

Abstract

臺北市為我國首都及政治、經濟，文化中心。惟近年來財政困難，截至民國100年度止，臺北市累計未償債務餘額1,665億餘元，市民平均每人債務增至6萬餘元，居高不下。長期以來政府施政相關財政之配置、分配、穩定功能是否妥為發揮，經以民國60至100年度臺北市財政收支為研究範圍，予以深入探討。 民國60至100年度臺北市累計歲入中九成五以上為經常門收入，其餘資本門收入所占比率偏低，係配合中央公有財產政策，及避免遭致政府帶領炒作房地產價格或賤售公有財產爭議而減少處分。再就臺北市歲入來源別劃分，其中稅課收入為首要收入。臺北市面臨財政困境包括八○年代起房屋稅及土地增值稅成長趨緩；九○年代土地增值稅更因配合中央減稅及優惠措施，稅收銳減並降低平均地權功效，加劇貧富差距；部分財產稅稅基低及尚有巨額已列或未列應收債權，暨未達妥善經營管理公產仍待積極妥善處理等。近期臺北市自有財源減少二成，重大影響政府運作。 臺北市歲出六○及七○年代多投注於資本建設，八○年代起則多為支付經常門費用，主要為臺北市政府暨所屬機關學校人事相關費用。臺北市歲出按政事別分析結果，教育科學文化支出為首要支出項目，惟尚有教育人員俸給法源未臻齊備、人力資本仍未理想、少子化趨勢等多項挑戰；臺北市邁入高齡化，社會福利支出持續擴張；經濟發展支出因遭社會福利支出排擠，其占歲出比率一路下滑，影響民眾家戶總所得成長呈現趨緩，近期家戶所得甚被通貨膨脹抵銷。至民主選舉影響公共資源配置情形，在官派市長時期臺北市歲出前三位政事支出依次為：經濟發展支出、教育科學文化支出、社會福利支出；民選市長時期前三位政事支出依次改變為：教育科學文化支出、社會福利支出、經濟發展支出。 臺北市公共債務仍高，究其原由為：一、政治人物未審酌臺北市區域特性漠視落實國民住宅政策，高房價引發市民出走潮，影響財政收入規模及成長力道；二、地方財政自主不足且中央未能充份遵守財政紀律，稅捐減免措施增加部分財政負擔；三、部分政治人物利用公有資源作為政治酬庸及吸引選票工具，且政府組織員額擴充後未能就營業稅改制為國稅等情勢變更妥為因應；四、稅收不足，市府偏好以舉債融通赤字；五、部分工程或經常費用不合理超支，有待強化財政配置管理及資訊透明；六、開源節流措施效果欠佳，財政缺口尚難以彌平。 本研究經彙整擬具建議中央政府及臺北市政府意見，簡述如下： 一、臺北市政府部分： (一)臺北市邁入高齡化及少子化趨勢，允加強人口年齡結構變動因應中長程財務計畫；(二)檢討部分財產稅稅基過低，配合景氣循環審慎擬具中長期改善措施；(三)加強重大建設計畫妥善規劃執行，並提高財政資訊透明；(四)稅課收入允按權責基礎計列應收款項；(五)市府允積極維護債權及應收款項或爭取中央補助；(六)市府允落實公有財產經營管理及交代規定，訂定計畫清理不當使用，並兼顧聯合國工業發展組織定義委外經營管理必備成功關鍵因素；(七)檢討人事費用規模龐鉅，前瞻妥善推動組織改造；(八)強化教育就業聯結及人力資源發展，制定中長期教育發展政策，並提倡運動產業，妥為運用資源；(九)社會福利支出持續擴張，宜整合相關資源及計畫；(十) 強化財政穩定功能，設置定期檢討機制，審視相關充份有效層面。 二、中央政府部分 (一)儘速檢討改善土地增值稅與遺產及贈與稅稅捐減免優惠造成稅收大減且加劇貧富差距情形；(二)部分土地增值稅稅收允予修法為全民健保財源，以符平均地權地利共享；(三)儘速完成教育人員俸給法制化，以正本清源；(四)強化經濟發展成長施政優位性或積極兼顧總體經濟均衡原則；(五)釐清興建國宅政策究屬經濟或社福屬性，作為施政優先參考；(六)中央對地方政府補助允增國際都會城市發展補助，以符全球化趨勢並提升指標性城市順利發展。

Taipei City is the capital, as well as the political, economic, and cultural center of Taiwan. However, in recent years, it encounters financial difficulties. By 2011, Taipei City had accumulated an outstanding debt of NTD$166.5 billion. On average, each citizen’s liabilities are exceeded NTD$60,000. Regarding the effectiveness of financial allocation, distribution, and stability in long-term governmental policies, this study probes into government revenues and expenditures for Taipei City from 1971 to 2011. From 1971 to 2011, among cumulative revenues of Taipei City, at least 95% are current revenues, while capital revenues are low, which aims to meet the policy of national property, avoids governmental speculation of real estate, and reduces disciplinary action by low prices of public property. According to the classification of sources of revenues of Taipei City, taxes are the main revenues. Financial obstacles have encountered by Taipei City include the slower growth of House Tax and Land Value Increment Tax since 1991. Starting from 2001, in order to meet tax reductions and preferential measures of the central government, the revenue of the Land Value Increment Tax has been significantly lower and Equalization of Land Rights has become much less effective, which aggravated the poverty gap. The tax base of Taxes on property is low, and some enormous amounts had or not been listed as receivable creditors’ right. In addition, some public properties should be appropriately managed. Currently, Taipei City’s own financial sources are reduced by 20%, which seriously influences governmental operations. Revenues of Taipei City between 1971 and 1990 were mostly invested in capital construction. Since 1991, they have tended toward current expenditures, which were mainly the expenditures of Taipei City Government and payrolls for affiliated institutions and schools. According to the analytical results of expenditures of Taipei City, based on function classification, expenditure for education, science, and culture are prior items. However, the obstacles remain in the incomplete legal bases of educational personnel’s salaries, unsatisfying human capital, and low birth rate. Taipei City has a growing aging population and expenditures for social welfare continually increase. Expenditures for economic development are crowded out by expenditures for social welfare, and its percentage of the annual expenditure continues to be reduced. Thus, household incomes decrease, and currently household incomes may even be offset by inflation. Democratic election influences allocation of public resources. In the period of official appointment of mayors, in Taipei City, the top three administrative expenditures were expenditures for economic development, expenditures for education, science, and culture, and expenditures for social welfare. In the period of democratic election of mayors, in sequence the top 3 administrative expenditures are expenditures for education, science, and culture, expenditures for social welfare, and expenditures for economic development. Taipei City continues to have high public liabilities, and the reasons include: 1) politicians do not examine regional characteristics of Taipei City and neglect the implementation of a national housing policy; due to high house prices, residents tend to relocate to other places, which influences the scale and growth of financial revenues; 2) local finance is not independent, and the central government cannot completely follow financial principles; reductions and preferentialism for taxes increases some financial burdens; 3) some politicians treat public resources as political rewards and tools to draw votes; moreover, after the expansion of governmental personnel, it does not properly respond to change, such as the reorganization from business taxes to national taxes; 4) tax revenue is insufficient; Taipei City Government tends to deal with deficits by debts; 5) some construction or current expenditures are unreasonably overspent, and should improve financial allocation, as well as management and information transparency; 6) it is ineffective regarding measures “to increase income and decrease expenditures” and the financial gap cannot be supplemented. The suggestions of this study for the central government and Taipei City Government are as follows: 1. Taipei City Government: 1) Taipei City has an increased aging population and low birth rate, and should facilitate the structural change of population age to respond to medium and long term financial plans; 2) tax bases of some property taxes are too low, thus, medium and long term improvements should be carefully established according to business cycles; 3) planning and execution of significant construction plans should be enhanced, and the transparency of financial information should be improved; 4) revenues from taxes should be recognized on accrual accounting basis; 5) the government should actively defend creditors’ rights and accounts receivable or strive for subsidies from the central government; 6) the government should fulfill management and operation of public property and related regulations, establish plans to deal with misuse, and meet key success factors of outsourcing management and operations, as defined by UNIDO; 7) the enormous scale of personnel expenditures should be reviewed, and organizational reform should be properly executed; 8) the connection between education, employment, and human resources development should be enhanced; the medium and long term educational development policy should be advocated; the sports industry should be promoted to properly use resources; 9) expenditures for social welfare continue to expand; related resources and plans should be integrated; 10) the government should enhance financial stability, establish a regular review mechanism, and examine related sufficient and effective dimensions. 2. Central government 1) The government should immediately review and improve a significant reduction of tax revenues, and increase the poverty gap caused by tax reductions and preferential measures of Land Value Increment Tax, Estate and Gift Taxes; 2) some revenues of Land Value Increment Tax should be amended as sources of national health insurance in order to match Equalization of Land Rights; 3) the government should immediately accomplish a legal basis for educational personnel’s salaries; 4) the predominance of policies of economic development should be promoted, or the principle of macroeconomic equilibrium should be actively concerned with ; 5) the economic or social welfare attributes of policy for the construction of national housing should be clarified as reference for administration; 6) the government should subsidize international urban city development of local government to meet global trends, and enhance the development of model cities.