台灣房地產稅制探討：以房地合一課徵所得稅為例

Abstract

房地產稅制的合理改善，對於促進房地產業的穩健發展、合理調節社會的收入分配，都具有十分正向的功能。隨著社會的演變發展，台灣現行的房地產稅制存在進一步改革和完備化的必要性。本研究旨在探討稅收的效率、公平與財政原則在房地產稅制之中的運用，並以2015年於立法院通過的房地合一課徵所得稅作為分析主軸，比較財產交易所得課稅（舊制）與房地合一課徵所得稅（新制）之間的差異，並輔以座落於臺北市大安區復興南路一段361至390號間，某樓高14層樓的住宅大樓中、位處第九樓的住宅作為案例探討對象，分析房地合一課徵所得稅對其影響程度為何；最後，針對此次變革釐清其完善以及未盡之事宜。

A comprehensive real estate tax system plays an important role in the stable development of real estate market and resource allocation in society. This study applies efficiency principle, principle of impartiality, and fiscal policy principle to real estate tax system and compares the integrated housing and land tax with the old system, individual income tax of income from property transactions. Under the old system, only incomes from housing transactions were taxable for income tax purpose; however, under the new system, the profits calculated based on actual prices for both housing and land transactions are taxable. This study takes the apartment located at No.361 to No.390, Sec. 1, Fuxing S. Rd., Da’an Dist., Taipei City, Taiwan as an example to analyze the impact of the new system. Last but not least, this paper tries to figure out the pros and cons of the integrated housing and land tax.