從租稅公平原則，評房屋稅條例之修正

Comments on the Revision of House Tax Act from the Perspective of Tax Fairness

居住正義之議題一向為我國國民所重視，且我國施行之聯合國《經濟、社會及文化權利國際公約》第十一條第一項亦明定人民應享有居住權，然筆者認為居住權之保障應係人人有屋住，而非住者有其屋，更進一步指出於民國一○○年十二月三十日公布之住宅法即係為改善人民居住權而設。惟我國房屋稅條例之修正內容及各縣市地方政府之房屋稅徵收率自治條例對於「囤房」之認定大不相同，臺北市政府甚至創造出「豪宅稅」，均已違反司法院大法官解釋所揭示之量能課稅及租稅公平原則。

 

Housing justice is highly concerned by our nationals. Also, the right of housing is recognized in Article 11, section 1 of International Covenant on Economic, Social and Cultural Rights. In the author’s opinion, the protection of housing right shall be an idea that everyone has a house to live in rather than home ownership. He further mentioned the Housing Act promulgated on December 30th, 2011 was enacted for improving nationals’ housing rights. However, the standards of housing speculating in the amendments of House Tax Act and Tax Rate Regulation regulated by each county or city government are quite different. The Taipei City Government even created taxes on luxury residences. These are violated the Ability-to-Pay Principle and Tax Fairness Principle proclaimed in J.Y. Interpretation.