房屋稅有效稅率與評定現值調整之爭議──租稅公平原則與絞殺禁止

The Disputes about Effective Tax Rates of House Tax and Adjustment of Current Value of Houses-Principle of Fair Taxation and Prohibition of Tax Levy Excess

臺灣房屋稅的課徵，出於各種歷史發展軌跡、財政部錯誤的函釋，導致房屋標準價格與評定現值多年不改。到2014年突然調漲房屋標準價格、房屋評定現值，因而產生了豪宅稅、房屋現值大幅增加2.6倍甚至10倍以上，衍生層出不窮之爭議。地方政府討好多數選民，決定犧牲少數選民（1%或12.5%），將地方政府稅收增加數十億的收入，都由少數納稅義務人承擔。本文認為，房屋標準價格的調漲，最大的問題是在租稅公平。因此，將歸納分析法院的說理，並說明為何違反憲法上之租稅平等原則。另外，目前將旅館當成非住家用房屋（營業用）採取3%稅率，但這樣並沒有實質掌握，飯店業的住房部分面積實際獲利可能低於其他營業用途，且實際上住房部分也是一種「住家用房屋：非自住使用」。而若干地方政府在2014年調整房屋標準價格、評定公式時，對飯店業課徵的實際稅率，早就超過實際的收入，成為對飯店業的「絞殺」。本文將說明絞殺禁止原則，以及應有的改變建議。

Due to the history developing track and the falsity of interpretation by Ministry of Finance, the house tax levied in Taiwan had been the same for decades. Until 2014, local governments suddenly increase the standard values of houses and current value of houses, therefore it raised many dis-putes, including the Mansion Tax issues and the margin of increase of curr-ent value of houses ranges from 2.6 times to more than 10 times. Local governments prefer pleased voters, then decided to sacrifice minority vo¬ters (1% or 12.5%), letting the tax revenue of billions be levied only on the minority of voters. The author think, the most serious problems on the increase of the standard values of houses is the principle of fair taxation. Therefore, the reasoning of judgments related will be analyzed, and why it violated the principle of fair taxation in constitution will be elaborated. In addition, currently hotels are deemed as“houses used for non-residential purposes: used for doing business”, so their house tax rate is 3 percent of the current value of the house. However, it doesn’t catch the reality that profits from housing parts of hotel were lower than other type of businesses. And the author thinks that the housing parts of hotel are substantially the same as“houses used for residential purposes: not by owners”. In 2014, when local government increased the standard values of houses and formula of valuing, the house tax levied on hotels were over the real income of those hotel, violating the principle“prohibition of tax levy excess”. the principle“prohibition of tax levy excess”will be elab-orated, and some suggests should be done will be put forward.