健全房市與房屋稅

Cap Rising Housing Prices and Housing Tax

公元（下同）2007年金融海嘯後，各國為振興經濟，無不推行量化寬鬆政策，爭先印製鈔票的結果，熱錢湧現，除了錢進股市外，房市也不例外。但振興經濟的同時，忽略了「住宅」攸關居住基本人權，未就熱錢湧入房市設置配套，造成房價飆漲。臺灣官員、財政、地政學者檢討房價高漲原因，大多主張持有稅率過低，導致囤房、房價高漲。長此以往人民可負擔的持有稅，一夕之間成了高房價代罪羔羊。房屋稅的計算方式，本文將之簡略稱為「ABCD房屋稅」即「A（造價）×B（折舊率）×C（路段率）×D（稅率）＝應納稅額」。2011年臺北市率先祭出「豪宅稅」打房，2014年進一步調升「房屋構造單價表」2.6倍，路段率調升1.1倍，並對持有多戶房屋者提高稅率3倍，課以「最高稅率3.6％」，暴漲房屋稅因而受到矚目。本文注意到「房屋標準價格」提高2.6倍，但未同時依房屋稅條例第15條提高房屋稅起徵房屋現值之最低額，使更多不應徵稅之房屋繼續徵稅，對於憲法保障之財產權及居住人權顯有侵害。臺北市房價固然不再飆漲，但未有明顯降低，甚至在2018年開始反轉上漲，再次印證，歷史上不符合租稅國原則、非財政目的加稅，不能解決經濟市場的問題，反而製造更多問題。本文擬藉由1995年德國聯邦憲法法院二則關於財產稅之重要判決，及簡介幾個國家的不動產持有稅制，望能提醒財產稅應依據「應有收益」課稅，「房市沒有作壞」，無需打房，自住房屋如何免稅？居住人權如何保障？才是人民真正關心的重點。1995年德國聯邦憲法法院判決，認定案關一般財產稅之「課稅標準價格」有違平等原則，並提出量能課稅原則、半數理論、主觀淨額所得原則、個人及家庭所需用的財產需予特別保護、負擔租稅為附帶之社會義務，致一般財產稅停徵迄今。2018年德國聯邦憲法法院進一步判決，確定土地稅的稅基，因德國東部、西部採用不同年度標準之財產價值基礎，致相鄰位置的可比較房產，可能要繳納極為不同的土地稅，違反基本法之平等原則，財產稅的支付已經與財產的實際價值脫鉤了，限期於2019年完成估價法規的修法，並自2025年1月1日起適用新法規，否則不得再徵收土地稅。以上二則德國聯邦憲法法院判決之判斷標準、審理深度，殊值我國行政法院關於財產稅案件審理之參考。最後藉德國曾經的十年房價不漲神話，乃至於近期神話破滅、房租暴漲、新頒房租五年不漲令等現象，再次提醒當局房價高低取決於市場供需，如何利用都市計畫、都市更新手段，增加數量更多、種類更多元之住宅，以平抑房價，才是正本清源之道。

After the Financial crisis of 2007-2008, countries carried out a quantitative easing policy to recover the economy. As a result, hot money (Refugee Capital) entering the stock markets and the housing markets. However, while rescuing the economy, the authorities have neglected that residence is related to the fundamental human rights of the living. The authorities have not set up supporting facilities for the influx of hot money into the housing market, resulting in soaring house prices. Taiwan officials, finance, and land policy scholars review the reasons for the rise of house prices, and most of them advocate that the property tax (Housing Tax and Land Tax) is too low, which leads to housing hoarding and rising house prices. The people’s affordable holding tax has become the scapegoat of soaring housing prices overnight in the long run. The calculation methodology of Housing Tax is called ’’ABCD Housing tax,’’ that is, ’’a (The standard house price)×B(1-an applicable depreciation rate×the years of depreciation)×C (road section rate)×D(tax rate)=payable Housing Tax’’. In 2011, Taipei city took the lead in offering a ’’Luxury Housing Tax’’ to prevent house speculation and hoarding. In 2014, The Taipei city government further raised the ’’Unit-Price Table of Housing Construction’’ by 2.6 times, the ’’road section rate’’ by 1.1 times, and the tax rate by three times for the owners of multiple houses, and the ’’maximum tax rate of 3.6%’’ was imposed. Therefore, the high Housing Tax has attracted much attention. This paper points out that the ’’standard price of housing’’ has been increased by 2.6 times. Still, the Minimum Taxable Current Value of the Housing Tax is not raised under Article 15 of the Housing Tax Act so that more non-taxable houses will continue to be taxed. Indeed, the housing prices in Taipei are no longer soaring but then continue to rise from 2018. The urban development is idling, and it seems that there is no improvement for most citizens who live in Taipei. Once again, it is proved that the tax increase for non-financial purposes, which is inconsistent with the principle of the rent tax country in history, would not solve the problems of the economic market but create more problems. This paper discusses two crucial judgments on Property Tax issued by the Bundesverfassungsgericht (abbreviated: BVerfG; German Federal Constitutional Court) and the property tax systems of several countries. Hoping to remind you that property tax should be taxed based on ’’due income,’’ raising Property Tax could not reduce property speculation. How to tax-free the owner-occupied house? How to protect the right of the inhabitant? These are the real concerns of the people. In 1995, the Bundesverfassungsgericht ruled that the ’’standard price of Taxation’’ of general property tax violated the principle of equality and proposed the principle of taxation according to the ability to pay, the half theory, the principle of subjective net income, the special protection of the property needed by individuals and families, and the social obligation to bear the tax, resulting in the suspension of the general property tax so far. In 2018, the Bundesverfassungsgericht further decided to determine the tax base of land tax. As the property value basis of different annual standards is adopted in eastern and western Germany, the comparable properties in adjacent locations may have to pay significantly additional land tax, violating the principle of equality of the fundamental law. Therefore, the revision of valuation regulations will be completed, and congress will apply the new rules and regulations from January 1, 2025. Otherwise, no land tax will be levied. Finally, this article discusses the phenomenon that rents in Germany have not risen in the past decade, why they have soared then, and the new issue of a five-year Non-rising rent order. It reminds the authorities once again that house prices depend on market supply and demand. How to Increase housing supply in multiple ways, for example, urban planning and urban renewal, is a better way to stabilize house prices.