房地合一課徵所得稅修法簡介與評析

An Introduction and Evaluation of the Amendments to the Income Tax Act by Uniting the Base and Building

本文簡介與評析房地合一稅修法，認為：贊同日出條款，重複課稅仍待檢討修正，贊同單一稅率，個人所有的出售所得稅率高於營利事業稅率應檢討修正，交易所得重複課稅將來仍應檢討修正，非自願交易稅率應與營利事業稅率相同，贊同對出售自用住宅所得給予優惠，房屋持有二十年以上應免徵交易所得稅，贊同農舍、農地、被徵收公共設施保留地免納所得稅，個人交易損失應比照營利事業得自營利事業所得額中減除，不動產交易所得稅收入應限定於住宅政策的支出，以及贊同停徵不動產奢侈稅。

This article introduces and evaluates the amendments to the Income Tax Act. It agrees the sunrise clause, but disagrees double taxation. It agrees flat tax, but disagrees that personal income tax rate is higher than business income tax rate. It proposes that tax rate of involuntary transaction gains should be equal to the tax rate of business income tax rate. It agrees the favorable tax rate for dwelling house sale gain, but proposes that a house hold over 20 years should be exempted from capital gain tax. It agrees the exemption for agricultural house, agricultural land, the land of taking, and the land reserved for public facilities. It proposes that personal transaction loss should be deducted from personal income and the tax revenue of real estate transaction gain should be used only for the expense of providing affordable residential housing. Lastly, it agrees suspension of real estate luxury tax.