我國憲法土地政策規範之探討

A Study on Land Policy and Regulation under the ROC Constitution

世界各國對土地所有權皆立下保障與限制，我國早期土地政策亦以平均地權理念為主，規範在憲法第143條及增修條文第10條，近年則擴充至整體國土之長遠規劃與生態環保。20世紀以來，憲法之國際潮流一直是社會主義掛帥，而今市場經濟已成為主流，未來思潮可能繼續在象徵公平正義的社會主義與象徵效率的資本主義之間，尋求最適均衡點。本研究旨在探討憲法土地政策範疇與土地條款的立意、其增刪修方向，以及平均地權政策的配套調整等。亦提建議包括：未來修憲，既有「國民經濟應以謀求民生均足（富）為指導原則」之意涵仍宜保留；相關租稅政策，宜朝「地價稅為主，土增稅為輔」（令地方政府獲得穩定稅收及輕緩閉鎖效應）及「土增稅考量納入所得稅」等方向修正改革。

Each government has provisions regarding the safeguarding and limitation of land ownership. ROC's land policy was originally based on the principle of equality of land rights as enshrined in Article 143 and the 10th Amendment of the Constitution. In recent years, it has been extended to attach importance to longterm comprehensive national land planning and the concepts of ecological protection. Socialism has been a dominant international trend in constitutions since the start of the 20th Century, whereas liberalization, globalization and the market economy make up the current mainstream of economic ideas. It is likely that the tide of thinking will continue to seek the optimum point of balance between the fairness and justice of socialism and the efficiency of capitalism. Public support is needed for a packagestyle land reform accompanied by a full set of subsidiary measures. Modifying reform should be directed toward “land value tax as the mainstay, with land value increment tax as supplemental' and 'considering integrating land value increment tax into income tax.'