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題 名 | 農地買賣免徵土地增值稅問題之探討 |
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作 者 | 莊靜雯; 莊智薰; | 書刊名 | 環球商業專科學校學報 |
卷 期 | 7 2000.03[民89.03] |
頁 次 | 頁113-124 |
分類號 | 567.242 |
關鍵詞 | 農地買賣; 土地增值稅; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究係就現行法今規定及稅捐稽徵機關實務上作業著手探討,且就有關文獻及 政府調查、統計資料予以蒐集整理,並包括專家訪談與作者個人改進意見。本研究發 現現制下產生許多問題:首先,不同單位農政人員對於是否斷續經營農業認定標準不 一。第二,即使勘查後十天內納稅義務人已將不合規定恢復過來,可是複勘時,仍以 第一次勘查為準認定屬違規使用,致是項規定形同虛設。第三,假藉農民身分者購買 農地,而承買之農民係屬人頭,用以規避稅負。最後,農地免稅案件累計已超過一百 七十七萬筆,金額達三千四百九十六億餘元。損失稅收至巨,但卻未能達到農業政策 目的。針對上述問題,本研究一一提出改進方案。然而,最根本解決方法則是採取出 售農業用地也應依法課徵土地增值稅。再者,政府可修改農業發展條例,訂定獎勵及 處罰規定,由農政單位執行,例如,可對購買農業用地者酌予補助。至於更有效、更 實際的方法是僅對實際從事農業生產者,就其耕作面積依耕作農作物之不同類別,給 予不同之補貼。嗣後如有變更使用,可由農政單位予以處罰。對於高等則田,更應強 制恢復原狀。如此一來,才不致於農業用地面積越來越少,影響民生。 |
英文摘要 | This research is designed to discuss initially current tax regulations and the operation of tax administration. Then, it reviews relevant articles and governmental investigations and statistic data. It also includes specialists' interviews and the authors' suggestions. According to the research, several problems of the current system are found. First, the standard of whether lands continue to be used in farming is often disputable among different agricultural officers. Second, the officers still use the initial investigation results to conclude that taxpayers violate regulations, even though taxpayers have restored their lands as farms to farmers, who are actually dummy buyers, to evade the land people sell farms to farmers, who are actually dummy buyers, to evade the land value incremental tax. Finally, the nontaxable farms are accumulated to more than 1,770,000 records, 349.6 billion NT dollars in total. It is a great loss for the government; however, the goal of agricultural policy is not achieved. Regarding the problems stated above, this research proposes suggestions one by one. However, the solution dealing with this issue thoroughly is to levy land value incremental tax on selling farms as well. Then, the government could amend the agriculture developing rules, setting reward and punishment regulations executed by the agricultural administration. For example, farm buyers can get compensations from the government. The more effective and realistic method is than only active farers can get compensations, which are varied depending on different yields' area. If the owners change the usage of lands, they should be fined. For high quality lands, they should even be restored as farms. Therefore, the area of farms will not be less and less to affect people lives. |
本系統中英文摘要資訊取自各篇刊載內容。