土地增值稅宜否併入所得稅

Abstract

近年來我國財政每況愈下，各界對於各種稅制之稅基嚴重流失，重新檢討並提出改進方案；而課稅機制應以穩定、效率、公平為基本原則，以促進國家財政稅收收入，且避免納稅義務人感受過多的痛苦，「拔最多的鵝毛，聽最少的鵝叫聲」，如何將兩者達到平衡狀態，便是現在社會所追求的目標。而我國的土地增值稅是以每年1月1日的土地公告現值作為課稅基礎，但公告現值往往與實價相差甚遠，不符合公平原則，亦無法使資源達到最適分配。將土地增值稅併入所得稅後的影響：財源須重新調整，將會造成地方稅收的損失，且較易發生欠稅的情形。但卻可抑止短期土地投機，利於土地之正常利用，且土地增值稅的課稅基礎若為實價，將使每筆交易金額更貼近於市價，符合量能原則，更合乎公平正義。最後我們得出的結論：「以長期來看，我們看好土地增值稅併入所得稅的未來性。」

Abstract In the recent year, finance in our country is getting worse. Professors from different fields try to inspect and provide an improvement program for losing the tax bases. The principle of levied in tax should be stability, efficiency and equity to promote the national fiscal and tax revenue. It can avoid taxpayer affording too much. The purpose of society is reaching equilibrium which referred previously. The levy basis of our land value increment tax is current land value at the beginning of the year. But the current land value is more differ from the real price of the land, neither fitting the principle of equity nor distributing resource the best. The influence when we levy income tax instead of imposing land value increment tax is the resource of public finance would be change, and it will cause the loss in local tax revenue, and more often that people doesn’t pay the tax. But it can restrain the situation of speculation in short-term land. The land will be use in the normal situation. If the tax base of land value increment tax is the real price, it will result that the money of every single transaction is being closer to the market value. The change of tax base is fitting the principle of ability pay and justice. Finally, we come to the conclusion: "In the long-term point of view, we are optimistic about the land value increment tax into the income tax in the future."