地方稅法通則實踐案例分析：以花蓮縣為例

Abstract

地方稅法通則於民國91年施行以來，對整體地方財政助益相當有限，但花蓮縣自105年提高特別稅提高後，稅收大幅增加，財政情況獲得改善，是成效最顯著之案例。本文以花蓮縣為例，探討地方稅法通則施行情形，望能作為學界與實務界之參考。本文有以下主要研究發現： 一、花蓮縣成功加稅因素有三：地方首長勇於運用行政手段消彌反對加稅之聲浪，府會關係運作良好，以及相關產業為少數且毫無遷移可能。 二、兩項特別稅提高稅率後，成本效益巨大，大幅改善花蓮縣政府財政狀況，同時引進集中支付制度，落實量入為出之預算籌編，達到預算平衡。增加之稅收優先爭取中央計畫補助款，歲出規模大幅增加。 三、稅課施行影響方面，由於市場結構限制，土石稅主要由疏濬主管機關承擔；礦石稅則由採礦業者承擔。 四、未來開徵新稅或提高稅率不易，首先財政改善弱化了動機；其次是府會關係因選舉換屆，難謂如過去穩定；第三則是預期開徵新稅成本效益不高。

Since the Act Governing Local Tax Regulations was implemented in 2002, the overall financial benefit to local government has been quite limited. However, Hualien County becomes the most remarkable case by raising the tax rate of special county taxes in 2016, thereby significantly increasing the tax revenue and improving the financial situation. This thesis conducts a case study of the implementation of the Act Governing Local Tax Regulations in Hualien County. This research first finds that three factors account for the success of raising the tax rate in Hualien County. One is the leadership of the magistrate, who exercised administrative measures to dissipate the opposition to the tax increase. Another important factor is a smooth working relationship between the executive and the legislature. The other reason is that related industries are minorities, and they are unlikely to relocate. Second, this study reveals that the reforms were conducive to the fiscal situation of Hualien County. The cost-effectiveness was improved profoundly after the tax rate of two special county taxes were raised. At the same time, the treasury single account system, which follows the principle of keeping the expenditure within the limits of revenues, was introduced. By doing so, the government achieved a balanced budget. Third, regarding the impact of the taxation, this thesis finds that due to the restrictions on the market structure, the dredging agency mainly bears the quarrying special tax burden, and the mining industry bears the ore mining special tax burden. Fourth, the finding suggests that it is difficult to introduce new taxes or raise tax rates in the future. There are three reasons for this conclusion. One is that the fiscal improvement has weakened the motives. Another is that, due to the change of government, the relationship between the Hualien government and the county council may not be as stable as it was before. The last reason is that other possible new tax items are expected to be less cost-effective compared to the status quo.