「視為農地」申請不課徵土增稅之探討──以最高行政法院102年度判字第827號判決為核心

The Study on Deemed Agricultural Land be Applied for Exemption of the Land Value Incremental Tax

財政部96年3月5日財稅字第0960706530號函釋對於農發條例施行細則第14條之1規定（農地變更為非農地，然基於特定原因無法依變更後之編定使用，仍依原來農地管制使用，即實務上所稱「視為農地」，亦得申請不課徵土增稅）採取限縮解釋之見解，限於72年8月3日後由農地變更為非農地之情形方得適用，然而，最高行政法院102年度判字第827號判決採取不同於主管機關之見解，認為不論何時由農地變更為非農地，只要符合上開規定之要件，均得申請不課徵土徵稅。本文以為，「視為農地」申請不課徵土增稅之事件，通常牽涉新舊法變動之問題，因稅捐債務於納稅義務人合於構成要件時即已發生，依土地稅法第28條規定，土增稅於土地所有權移轉時徵收，故應適用土地所有權移轉時之規定。至於財政部上開函釋限縮農發條例施行細則第14條之1規定之適用範圍，逾越解釋之範圍，違反憲法第19條租稅法律主義，應屬無效，最高行政法院102年度判字第827號判決之見解，值得贊同。

According to Article 14-1 of the Enforcement Rules of the Agricultural Development Act, the building site in the urban area has been converted from agricultural land in accordance with law, can be applied for exemption of the land value incremental tax. The Ministry of Finance limited the explanation of the provision mentioned above, to agricultural land which has been converted into not agricultural use after August 3rd 1983. However, the Supreme Administrative Court overruled the Ministry of Finance’s explanation, and ruled that Agricultural land which has been converted into not agricultural use before August 3rd 1983 can also be applied for exemption of land value incremental tax. This article mainly discuss the different explanation of Article 14-1 of the Enforcement Rules of the Agricultural Development Act, between the Ministry of Finance and the Supreme Administrative Court.