| 英文摘要 |
During 2011, housing prices skyrocketed due to overseas capital inflows. In order to improve the housing market, the Ministry of Finance has successively introduced The Specifically Selected Goods and Services Tax Act, Individual House and Land Transactions Income Tax, and cooperated with the law to levy income tax on housing property transactions. The way to increase the section rate is to increase the tax base of housing tax, which is commonly known as the luxury housing tax. The illegal increase in the tax base of the luxury tax in Taipei City clearly violates the statutory principle of tax, and only concerns that the levy of housing is more in violation of the principle of equality; although some believe that the luxury tax is authorized by the Housing Tax Act, does not violate the purpose of legal authorization, for the regulation is only technical. There is no violation of the legal principles of tax, and it is accompanied by the insights of the resolution of the second joint meeting of the president and judges of the Supreme Administrative Court in 2015. Based on the theoretical basis of the taxation of property tax, this article discusses whether the taxation of the luxury house tax violates the legal principles of tax, and explains the current structure and system of the taxation of the House Tax Act, and the identification and calculation method of the luxury house tax. Whether it meets the principle of equality and the principle of rent tax law to discuss the disputes of luxury house tax, and put forward a review.
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