臺灣都市更新的租稅優惠——以法律經濟分析探討房屋稅漲幅過鉅相關爭議問題

Tax Concessions for Urban Renewal in Taiwan–Legal and Economic Analysis of the Controversy Concerning the Excessive Increase in Housing Tax

過去都市更新前房屋多屬於低層數、磚造、加強磚造或鋼筋混凝土造等公寓型態的老舊房屋，在都市更新後的新建房屋，因享有政府政策優惠，因此都市更新後的房屋將適用較高房屋構造標準單價，導致新屋與舊屋的房屋稅稅額差異大，而導致房屋稅鉅漲的問題，房屋稅的漲幅過鉅恐怕是政府當初制定都市更新條例中時從未想到會有如此的情況，現行都市更新租稅優惠反而阻止都更的進行，且都市更新租稅優惠制度是否並非確實達到「優惠」的目的，而有檢討的必要。稅收的增加導致人民消費支出的減少，進而導致GNP的減少，政府增加稅收後也會增加政府的支出，但政府所增加的支出通常不等於稅收增加的部分，兩者等量增加或減少的機率幾乎趨近於零，政府隨意加稅，對於整體財經環境是不利的，縱使政府支出及出稅同時增加，將妨礙而非刺激私人部門的成長，導致失業率及物價膨脹率同時提高。本文透過立法例提出美國上都市更新租稅優惠政策與法律經濟分析的方式，提出解決臺灣現行都市更新租稅優惠的較佳方案，試圖為相關法制盡棉薄之力。關鍵詞：都市更新、租稅優惠、租稅減免、法律經濟分析、房屋稅、都市更新條例第67條。

In the past, buildings before the urban renewal were mostly old houses of low-story, brick, reinforced, or reinforced concrete apartment types. After the urban renewal, new buildings are enjoyed government policy concessions, so the houses after the urban renewal will be the application of a higher unit construction standard price leads to a large difference in the amount of house tax for new and old houses, which leads to a huge rise in house tax. The excessive increase in house tax is probably the government's original enactment of urban renewal regulations. Under such circumstances, the current urban renewal of tax incentives has prevented them from proceeding further, and it is necessary to review whether the urban renewal of tax incentives does not actually achieve the purpose of concessions. The increase in taxation leads to a reduction in people's consumption expenditure, which in turn leads to a reduction in GNP. After the government increases taxation, it will also increase government expenditure. However, the increase in government expenditure is usually not equal to the increase in taxation. There is a chance that the two will increase or decrease in equal amounts nearly zero, the governmental arbitrary increase in taxes is unfavorable to the overall financial environment. Even if government spending and taxes increase at the same time, it will hinder rather than stimulate the growth of the private sector, leading to simultaneous increases in unemployment and inflation. This article proposes a legislative example of the U.S. metropolitan tax Concessions preferential policy and legal economic analysis methods, and proposes a better solution to the urban renewal tax Concessions preferences in Taiwan, in an attempt to contribute to the relevant legal system.