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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/102310

    Title: 影響土地增值稅稅收變動之實證研究
    Other Titles: Empirical studies of influencing land value increment tax revenues
    Authors: 任燕雪;Jen, Yen-Hsueh
    Contributors: 淡江大學會計學系碩士在職專班
    單珮玲;Shan, Pei-Ling
    Keywords: 土地增值稅;稅率;特種貨物與勞務稅;遺產及贈與稅;land value Increment tax;the specifically selected goods and services tax;Estate and gift tax
    Date: 2014
    Issue Date: 2015-05-04 09:52:33 (UTC+8)
    Abstract: 自2000年以來,我國為提振國內經濟,促進房地產交易,乃實施土地增值稅稅率調降政策(如減半徵收、永久性調降稅率等),以期達成刺激土地買賣,活絡房地場市場,進而符合供給面經濟學者主張,減稅能增加稅收的效果,並刺激經濟成長。然而,隨著國內房地產市場價格直線攀高,尤以都會區房價更是極度偏高,政府為抑制飆高的房價,爰自2011年起,實施特種貨物與勞務稅,以期抑制房地產價格居高的不合理性。爾後,自2009年以來,我國為吸引海外資金回流,乃實施調降遺產及贈與稅稅率,以期促進國內資本累積,並帶動經濟成長。本文為探討以上稅制改革政策等因素,對於土地增值稅稅收之影響,以臺灣22個縣市為研究樣本,研究期間自1999年起至2012年共計14年。本文採用追蹤資料(panel)進行迴歸分析,就影響土地增值稅稅收之各項因素加以探討。

    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.
    Appears in Collections:[會計學系暨研究所] 學位論文

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