房地合一實價課稅之研析

Taxation on Property Transactions Based on Actual Selling Prices: An Analysis of Combined Taxes on Land and Building

近年來國內房價居高不下，各界普遍認為不動產買賣獲利之稅負偏低，紛紛表達對房地交易所得實價課稅訴求。本文探討我國不動產稅制現況及問題、歸納主要國家不動產稅制值得借鏡之處，並研提政策建議如下：一、為解決現制問題，兼顧健全房市，並落實公平課稅之政策目的，整體稅制應配合不動產實價登錄制度之建制，以房地合併課稅與交易利得稅的概念，逐步推動不動產交易實價課稅，惟對不動產稅制將有極大之轉變，建議成立不動產稅制專案小組持續推動改革。二、規劃「房地合一實價課稅」方案之建議（一）免稅門檻因地制宜，避免資金往低總價住宅炒作（二）長期持有、自住的不動產移轉，給予合理租稅優惠（三）依持有屋數訂定不同稅率，短期交易課以高稅率（四）炒作非課稅範圍之不動產，宜加重罰則（五）外籍人士購置房地產，課徵額外交易稅三、為考量租稅衡平及地方財政情況，規劃推動房地合一實價課稅之政策，其中牽涉房地移轉（交易買賣、遺產及贈與）之法律宜併同檢討，包括：特種貨物及勞務稅條例、遺產及贈與稅法等。另房地合一實價課稅所增加之稅收，除挹注公共建設財源外，可用於照顧青年、弱勢、老人及長期照護，以改善貧富差距。

The voice of the imposition of taxes on transactions of real property based on actual selling prices has been getting more powerful because, in recent years, domestic housing prices remain high but real estate transaction taxes are on the low side. To give an insight into this issue, this article explores the present status of property taxes and their problems, the summary of property tax systems of other countries that can be used for reference, and suggestions applicable to the current policy in Taiwan, which include: 1. The initiative of taxes on property transactions on the basis of actual selling prices should to be implemented step by step. The overall tax system needs to be compatible with the system of actual price registration, so the current taxation problem can be solved, the housing market can be strengthened, and the taxation can be fairer. However, since such tax reform might have a huge impact on the existing property taxation system, it is necessary to establish an ad hoc committee to deal with the related issues that might appear afterwards. 2. Suggestions for imposing property transaction taxes on the basis of actual selling prices are: (1) Local tax authorities should be given the right to decide their tax-free thresholds in order to prevent property speculation, especially in low-priced property; (2) Provide reasonable tax incentives to encourage transactions to be done by longterm and self-occupied property holders; (3) Set different tax rates based on the number of houses a person owns; also, high tax rates should be imposed on short-term property transactions; (4) Aggravate the penalty if any speculation in tax-exempt property is found; (5) Impose additional transaction tax if the property is purchased by non-residents. 3. For the purpose of maintaining a fair tax system and improving the financial situations of local governments, the imposition of the combined tax on land and buildings should be a reasonable measure. Meanwhile, some laws related to property transfer (e.g. transaction, property of a decedent, property given away by a donor) should also be examined carefully. This includes The Specifically Selected Goods and Services Tax Act and The Estate and Gift Tax Act. The increase of tax revenue can be used to support public construction projects, youth development, care of disadvantaged groups, care of the elderly, and long-term care services.