房地合一稅制對建設公司租稅負擔之影響

The Impact of the Integrated House and Land Tax System on the Tax Burden of the Construction Company

房地合一稅制實施前建設公司藉由房地售價比劃分，達到租稅節稅和最大投資利益目的，以致土地因免稅而助長建商不斷開發導致房價不停增值。政府為抑制房價及解決人民居住正義問題，希冀透過房地合一稅制之實施，達到實質課稅及租稅公平之目的。本研究透過財政部財政資料中心所得稅申報及核定資料，分析整體建設公司於房地合一稅制實施前後之申報數及核定數之差異，除了解房地合一稅制實施後對建設公司之營收、成本費用及租稅負擔之影響及是否達到政策目的。再者，進一步探討建設公司在新舊稅制持有之土地，於不同投資興建經營型態下對稅負及財務績效之影響，以供建設公司作為最適方案之選擇，及對未來永續經營的稅務管理及風險之因應。

This study examines the implications of the Integrated House and Land Tax System on the construction industry, aiming to assess how the shift from tax-saving strategies, previously facilitated by the manipulation of the real estate to price ratio, to a system that promotes equitable taxation, has affected the industry's financial outcomes. Utilizing data from the Fiscal Information Agency of the Ministry of Finance, the research delves into the revenue, costs, and tax liabilities reported by construction firms before and after the policy's enactment to gauge whether it has met its objectives of curbing escalating housing prices and addressing housing justice for the populace. The analysis extends to how different investment and operational approaches within the construction industry adapt to the new tax regime, scrutinizing the decision-making factors that guide companies towards optimal tax management, sustainable operations, and strategic risk response in the post-reform landscape.