查詢結果分析
來源資料
頁籤選單縮合
| 題 名 | 修正土地增值稅之法律經濟分析=The Economic Analysis of Law for Amending Land Value Increment Tax of R.O.C. |
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| 作 者 | 張格明; | 書刊名 | 財產法暨經濟法 |
| 卷 期 | 12 2007.12[民96.12] |
| 頁 次 | 頁147-191 |
| 分類號 | 567.242 |
| 關鍵詞 | 分配價值判斷; 分離課稅; 勾稽作用; 支付能力原則; 投資組合; 決策過程; 受益者原則; 金額累進; 倍數累進; 消費者剩餘; 租稅平等; 租稅法定主義; 租稅假期; 規模經濟; 量能課稅原則; 資本投資所得; 邊際效應遞減; 變動所得; Distributional value judgments; Separate taxation; Inspect and audit; The ability to pay doctrine; Portfolio; Decision making; The benefits doctrine; Assess progressive; Multiple progressive; Consumer surplus; Equality of taxation; Taxation statute doctrine; Tax holiday; Economic of scale; Weighted ability taxation; Capital gains; Diminishing marginal utility; Fluctuant incomes; |
| 語 文 | 中文(Chinese) |
| 中文摘要 | 立法院於九十四年一月三十日修正土地稅法及平均地權條例相關之規定，將土地增值稅減半課稅制度明文納入法律規定；且對於長期持有者，特別規定予以減徵應納稅額，以降低土地移轉應納稅負之固定成本，增進不動交易之活絡。 然而，有關土地租稅制度之基礎原則--倍數累進，此次修法並未加以一併檢討修正，仍然維持倍數累進之基礎，自無法解決現行土地稅制向來之困頓與爭議。況且，現行倍數累進方式，對於稅賦追求之目標－公平及正義，以及租稅之正當性與合理性問題，仍舊無法謀求因應改革之道。比較二次戰後，先進國家就土地增值之課稅制度，採行資本投資利得之概念，回歸到所得稅體系，放棄以往的分離課稅方式，得以使相關課稅之具體措施，如降低稅率減徵、變動所得及資本損失抵減等措施，更能實現租稅之公平原則。土地增值所得既然屬於資本之投資利得，應回歸所得稅體系，並採合併課稅為宜，始能實現租稅之公平與正義。 |
| 英文摘要 | The Legislative Yuan of R.O.C. had corrected the Land Taxation Act and the Equal Agrarian Act in Jan 30th 2005. This primate amendment contents are modify the land value increment tax in which halve imposition and land long-term holder could abate his capital levy. Therefore, those amendments could reduce land taxation fixed cost in order to courage the capital assets market. However, this correction of related above laws didn't to modify the element principle of land taxation about multiple progressive doctrine. The multiple progressive doctrine still is the element principle about the land taxation premise so that it could not to resolves the puzzle of tax theory's contradiction about the land taxation system as usually. Besides, being keeping the multiple progressive doctrine in the land taxation system, the taxation generally object is not compliance with equal and justice of legal and seriously conflict with tax reasonableness and justify. After World War II, the developed countries have abandoned the multiple progressive doctrine in the land taxation system, abates separate taxation system, and adopt the concept of capital gain in which return to the income tax system. The new measures for income tax system of the developed countries such as taxation immunity, fluctuant incomes, and capital invest loss balance indeed perform the equality of taxation then the old taxation system dose. Because the land value increment tax essence belongs to the capital invest gain, it must to returns to the income taxation system and combine to the income taxation system and combine to the personal incomes measure in order to accomplish the equitable and justice of taxation. |
本系統中英文摘要資訊取自各篇刊載內容。