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題 名 | 農業用地免稅問題探討=Research on Tax-free of Agricultural Land |
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作 者 | 謝釗益; | 書刊名 | 美和技術學院學報 |
卷 期 | 19 2001.04[民90.04] |
頁 次 | 頁212-220 |
分類號 | 567.3 |
關鍵詞 | 農業用地; 農業發展條例; 土地增值稅; 遺產稅; 贈與稅; Agricultural land; Agriculture development regulation; Land increment tax; Inheritance tax; Gift tax; |
語 文 | 中文(Chinese) |
中文摘要 | 稅捐法基於社會目的規範,配合農業發展條例農地農用政策,於土地稅法和遺產及贈與稅法,分別訂有免稅之優惠規定。隨著社會經濟環變遷,於八十九年一月二十六日修正公布農產用地相關免稅規定,惟親規定仍有許多違反稅法原理之處。經深入探討,本文認為,在免稅要件,須各土地所有權持有土地期間有作農業使用,始得免稅,以符農地農用免稅之立法意旨。 其次,在免稅方式,土地增值稅宜採免稅而非不課徵方式,遺產稅則採不計入遺產總額方式,以符免稅真諦。至於在違規變更使用之處罰,免稅後遇有土地所有權人違規變更使用等情事之處罰,以其下一階段移轉、贈與或作為遺產時,應課徵之稅捐不予免稅,而不再對原已減免之稅捐,訂定原免稅捐之解除條件,予以追補稅額,以符稅捐法定主義及稅捐處罰原理。 |
英文摘要 | For maintaining the norm of the society and complying with agriculture development regulation, preferential rules of tax-exemption were revised and published on January 26, 1999 in inheritance and gift law. However, some of them violate the principles of tax laws and some suggestions are submitted in the article to make them more reasonable. Firstly, it is essential that agricultural landowner use their land for agricultural purposes as long as they own their land for such purposes to claim tax-exemption. Secondly, land value increment tax in trade should not be preferential in the way of free levying but tax-exemption and inheritance tax should not be included in total inheritance. Thirdly, if the owners change use of purpose of their land after being rendered right the of tax-exemption by law, their right of tax-exemption will be deprived as punishment when the owners sell their land or present their land as a gift next time, or the land becomes inheritance. |
本系統中英文摘要資訊取自各篇刊載內容。