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| 題 名 | 地價稅納稅義務人及代繳義務人之探討=A Study of Land Tax Payer and Grantor Tax-payer |
|---|---|
| 作 者 | 謝釗益; 陳明月; | 書刊名 | 美和技術學院學報 |
| 卷 期 | 21 2002.09[民91.09] |
| 頁 次 | 頁200-211 |
| 分類號 | 567.241 |
| 關鍵詞 | 地價稅; 納稅義務人; 代繳義務人; 信託土地; Land tax; Tax payer; Levy executor; Land trust; |
| 語 文 | 中文(Chinese) |
| 中文摘要 | 地價稅屬財產稅，其稅捐客體乃土地使用的應有收益。依稅捐客體歸屬原則，當以所有權人為納稅義務人。即使土地所有權人，基於私法關係將土地使用收益權，以用益物權設定負擔，如地上權、永佃權或典權；或依債之關係，如租賃權、使用借貸或贈與，有償或無償移轉他人，仍不失為地價稅納稅義務人之實質。蓋作為地價稅稅捐客體的使用收益權，為土地所有權人處分而移轉，仍實質熟有稅捐客體之故。 本文認為以典權人、承領人、耕作權人、管理人為納稅義務人，恐有稅捐客體歸屬不當，使稅捐構成要件不成立，致課稅處分無效之虞。至於以使用人、占有人為代繳義務人者，基於地價稅捐可經由土地的強制執行求償，而無稽徵行政經濟「必要性」的考量。又代繳稅捐的結果，將使代繳義務人增加求償的交易成本，且不免干預私法自治，而欠缺「妥當性」。由於地價稅徵收最終的保證在於土地，除土地因強制執行，藉由執行法院代扣稅款，以及在無權占有之善意占有情形，由占有人代繳外，實無指定代繳義務人之「必要性」與「妥當性」。在信託土地，地價稅之課徵，應以不信託財產為課稅單位，以受託人為信託財產代表人，並為納稅義務人。同時，允許信託土地依不同使用情形，分別適用不同稅率。建立符合信託彈性多樣化及信託財產獨立性之健全信託土地稅制。 |
| 英文摘要 | Land tax is a property tax, a revenue from use of land by tax-paying bodies. Tax-paying bodies serve as tax-payers based upon the principle of ownership. That means, the use of land can be burdened upon the right of gains, such as ground right, tenancy right or mortgage right in terms of private relation. Even tenancy right, lending, borrowing or endowment, can be transferred to others, whether free of charge or not, without changing the reality of a land tax-payer. The right of gain from use by a land tax payer still serves as tax payer when the ownership of land is transferred due to disposal. The authors have pinpointed the unfairness of improper ownership of tax paying bodies that may void fundamental elements of taxation or tax court decisions when mortgagors, recipients, land-tillers, or managers are considered tax payers. Since land tax can be enforced and redeemed without taking the "necessity" of a tax-auditor's administrative economy into consideration, regardless of users or possessors as tax-paying executor. Hence, the executor's cost in transaction of demands on redemption increase. Thus, "improperness" and interference in private governance may result. The goal of tax levy on land is to ensure that there are no "necessity" and "appropriateness" for assigning executors for lands, unless levies are deducted on behalf of court by legal enforcement, in bona fide possession of occupation without right. In trust land, the land shall be levied with trust property and tax-paying executors. Meanwhile, trust land may be granted various uses and in various tax rates. Thus, a solid trust land system with diversity and flexibility in trust and independence of trust property can then be established. |
本系統中英文摘要資訊取自各篇刊載內容。