實證結果顯示，台灣實施的各項稅制改革政策中，土地增值稅稅率的短期調降有助於提升土地增值稅稅收，但永久調降稅率則有負面影響；至於，調降遺產及贈與稅率可增加土地增值稅收入；實施特種貨物與勞務稅確實帶動土地增值稅稅收成長。另外，其他因素的影響，尚包括土地交易量成長對我國地方政府的土地增值稅稅收有極為顯著的影響；利率對土地增值稅稅收的影響呈現顯著之正向影響；公告現值調幅比率對土地增值稅稅收則不具影響。因此，本文提出政策意涵與建議，包括土地增值稅稅率改革宜兼顧公平與效率、特種貨物與勞務稅政策宜研議落日條款以維護不動產正常交易、遺產及贈與稅制改革宜引導資金流向以平衡產業發展政策。 Since the year of 2000,the goverment implemented the land value increment tax cut policy to accelerate the land transaction and stimulate the real estate market, for example the reduction policy of land value increment tax to half and the reduction of land value increment tax rate. Further, attain supply-side economist’s objective that was the tax cuts will gained more tax revenues and give a much needed boost to the economy. However, the property values up especially in the metropolis, the government put into the specifically selected goods and services tax expected to stabilize the price of the properties since the year of 2011. With a view to encouraging people to stay funds in Taiwan, attracting capital overseas and boosting economic development, the government decided to reduce estate and gift tax rates in the year of 2009. Consequently, this study objectives is the influencing the land value increment tax revenus for these policy. The panel data was use, including 17 countries and 5 municipalities from 1999 to 2012. The analytical method was logit regression.Not absolutelly the changing statistical data was consider the influencing land increment tax revenus for these policy.
The empirical results found that the land value increment tax revenues was growing in a short time. The tax revenues were drop in a short time. Proving the specifically selected goods and services tax, the the land value increment tax increased. There was a significant reduction on rates structure of estate and gift tax. And the land value increment tax revenues increased. And the effect of interest rates and the trading volume of land was the local government who gained more tax revenues. Evaluated current assessed land value per annual didn’t changed the land value increment tax. The study proposal is as follows. When the government implemented the tax policy should consider the factor of equity and efficiency. In order to marketing effective and normal,the govement stopping the specifically selected Goods and services tax. As to the policy of estate and gift tax, this study suggests the goverment to provide supporting measures to capital inflow in other industry development.