豪宅稅法理探討

The Research of Luxury Residences Tax

2011年間因境外資金流入造成房價飛漲，財政部為健全房市，陸續推出特種貨物及勞務稅條例、房地合一稅制，並配合舊法課徵房屋財產交易所得稅，而臺北市更順勢以高級住宅加計路段率之方式提高高級住宅房屋稅稅基，即俗稱之豪宅稅。而臺北市豪宅稅調高房屋稅稅基，明顯有違租稅法定原則，且僅針對高級住宅加重課徵更有違反平等原則之疑慮；雖有認為豪宅稅係房屋稅條例之授權而來，符合法律授權，亦不違反法律授權目的，僅為技術性與細節性之規定，並無牴觸租稅法律原則之情形，並佐以最高行政法院104年度第2次庭長法官聯席會議決議之見解，然仍有反對之意見。本文從財產稅之課徵理論基礎出發，討論豪宅稅之課徵是否有違租稅法律原則，並說明現行房屋稅課徵結構及制度、豪宅稅之認定及計算方式，藉由豪宅稅課徵是否符合平等原則、租稅法律原則探討豪宅稅之爭議，並提出檢討意見。

During 2011, housing prices skyrocketed due to overseas capital inflows. In order to improve the housing market, the Ministry of Finance has successively introduced The Specifically Selected Goods and Services Tax Act, Individual House and Land Transactions Income Tax, and cooperated with the law to levy income tax on housing property transactions. The way to increase the section rate is to increase the tax base of housing tax, which is commonly known as the luxury housing tax. The illegal increase in the tax base of the luxury tax in Taipei City clearly violates the statutory principle of tax, and only concerns that the levy of housing is more in violation of the principle of equality; although some believe that the luxury tax is authorized by the Housing Tax Act, does not violate the purpose of legal authorization, for the regulation is only technical. There is no violation of the legal principles of tax, and it is accompanied by the insights of the resolution of the second joint meeting of the president and judges of the Supreme Administrative Court in 2015. Based on the theoretical basis of the taxation of property tax, this article discusses whether the taxation of the luxury house tax violates the legal principles of tax, and explains the current structure and system of the taxation of the House Tax Act, and the identification and calculation method of the luxury house tax. Whether it meets the principle of equality and the principle of rent tax law to discuss the disputes of luxury house tax, and put forward a review.