法學期刊
論著名稱: 論土地增值稅制政策-以稅捐減免之優惠為中心(Reviewing the Policy of Increment Tax on Land Value - Centering on the Privilege of Tax Reduction or Exemption)
編著譯者: 宋政佳
出版日期: 2013.01
刊登出處: 台灣/中正財經法學第 6 期 /195-225 頁
頁  數: 30 點閱次數: 435
下載點數: 120 點 銷售明細: 權利金查詢 變更售價
授 權 者: 宋政佳
關 鍵 詞: 稅捐土地稅制政策稅捐減免稅捐優惠
中文摘要: 本文以土地增值稅制政策對財政收入之影響,探討稅制政策與稅法、憲法價值秩序間之協調性。以土地增值稅而言,作為平均地權、促進土地交易、獎勵投資生產之手段,是故,土地漲價以課稅實現漲價歸公,利用稅率減半徵收促進土地交易熱絡,以稅捐減免之優惠誘導產業投資。
然而,高累進稅率作為實現漲價歸公之手段,造成土地交易之停滯;活絡土地交易市場之稅率減半政策,卻致稅收減少;且以稅捐優惠作為政策措施,誘導產業經濟方向,犧牲稅捐公平,產業競爭力卻尚待提昇。
如此,本文以統計數據說明土地增值稅制政策對於財政收入之影響,藉此,說明稅制政策對於整體財政之影響,進而探索、分析土地增值稅制政策之界限,以稅法價值體系為內部界限,憲法價值體系為外部界限,以作為土地增值稅制政策日後研修之方向。
英文關鍵詞: TaxLandTax policytax deduction or exemptiontax privilege
英文摘要: This thesis exploits the influence of increment tax on land value over financial income, and the coordination between tax policy and tax law and constitutional value. As far as the increment tax on land value is concerned, the equalization of land rights, promotion of law transaction, encouraging investment and production as a means. Thus tax- increase land prices to realize the price hike for the public and cut the tax by half to collect land to promote land transaction and use the favor of tax deduction/exemption to seduce investment in industries.
However, a high rising rate of progressive taxation as a means to realize sharing increments with the public has caused land transactions to stand still; cutting half the rate of land transactions to enliven the market has resulted in reduction in tax collection. Moreover, using tax concession as a policy measure, seducing the direction of industrial economy, and sacrificing tax justice have made the competitiveness of industries need to be lifted.
Thus, this thesis uses statistics to explain the influence of the policy of increment tax on land value over financial income, thereby analyzing its influence over the whole finance and furthermore, exploiting and constructing the limit of the policy of increment tax on land value, using the tax law value system as its internal limit and constitutional law value system as its external limit, to be used afterward as a study direction for increment tax on land value.
目  次: 壹、前言
貳、土地增值稅制政策之內涵
一、漲價歸公之土地政策
二、減免、誘導產業之優惠政策
三、稅制政策之限制
參、政策稅制統計
一、減免之優惠統計
二、優惠對財政之影響
肆、稅制政策之界限
一、內部界限
二、外部界限
伍、結論
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