房屋稅之法理正當性與評定現值計算

Legal Justification of House Tax and the Calculation of Current Value of a House

作為最古老的稅目之一，房屋稅一直是公眾所矚目的稅捐類型，但其法理正當性則始終有所疑慮。無論從量能原則或量益原則加以證立，都會面臨到難解的困境，而必須回到重新分配社會財富之社會目的。如是，房屋稅毋寧已非屬財政收入目的，而屬社會目的之稅法規範。更有甚者，房屋稅課徵技術上，亦有其難以貼近應然收益之困難，計稅基礎的估價自應務求更貼近事實之計稅基礎，本文對此亦提出若干建議。

As one of the earliest taxes in the world, house tax has been attracting public attention. Nevertheless, there remains to be doubts on its legitimacy. It’s difficult to justify the house tax from either the ability to pay principle or the benefit principle. It’s justification is based on the social purpose of redistribution of wealth. As a result, the purpose of levying the house tax is not to increase state revenue, but to achieve certain social purpose. Fur-thermore, when levying the house tax, it’s hard to calculate the tax based on the anticipated (potential) profits. It’s important to calculate the tax based on the facts. This article provides some suggestions with regard to the calculation of the house tax.