應用空間自相關於花蓮縣地價稅外業清查作業之研究

花蓮縣的地理形狀屬狹長型，在資源分配有限的情況下，地價稅外業清查作業上確實具有高難度，本研究運用地理資訊系統及空間分析等資訊科技工具來達到事半功倍之效果，並以花蓮縣作為範例，藉以提供財政部與其他縣市地方稅務局作為借鏡參考。
本研究以空間自相關分析群聚現象存在與否及熱區、高低區等區域的分布位置，作為選擇清查作業之重點區域範圍的依據。利用村里區之地價稅外業清查作業補徵稅額案件進行分析，結果顯示則以部分花蓮市及吉安鄉連接區域為主要範圍，且有向外圍擴張現象，群聚現象之年度有部分年度會呈現2熱區範圍以上，接著以分群方式分為村里區-總局及村里區-分局等二個區域分別進行空間自相關分析，用以找出村里區－－分局的熱區範圍，清查方式會以面積大的土地進行清查，可以有較高的補徵稅額，所以會陸續向市中心外圍區域進行清查，而有向外圍擴張現象。

The geographical shape of Hualien County is long and narrow. Due to limited resources, field inventory of property and land for taxation is indeed a very difficult task. This study used information technology tools such as geographic information system and spatial analysis to achieve both effectiveness and efficiency. Using Hualien County as a representative model, we hope to provide a reference to the Ministry of Finance and local tax bureaus of other counties.
This research aims to find more important areas for inventory operation by applying spatial autocorrelation analysis to verify the existence of clustering phenomena and the distribution of hot areas, high and low areas. Using the taxation cases of land value tax in village districts for analysis, the results show that the main region includes part of Hualien City and adjacent area of Ji’an Township, which shows a phenomenon of outward expansion, and for some years the clustering phenomenon shows 2 or more hot zones. Furthermore, we performed spatial autocorrelation analysis on the groups of“village area—headquarter”and“village area—sub-bureau”to find out the hot zones of the group of“village area—sub-bureau”. The field inventory will start with lands having large area so that more taxes can be collected. Then it gradually expand outward to inventory the peripheral areas of the city center.