| 英文摘要 |
The multi-house tax seems to violate the tax law principles such as Ability to pay principle, double taxation, and principle of equality. Ability to pay principle that used to review the legitimacy of the multi-house tax, the multi-house tax is not justified. The foundation should be abolished, and the multiple housing tax that violates the double taxation should also be eliminated. The multiple housing tax is a property tax and should not be levied at the same time when there is rental income; however, when housing is traded Many taxes have been levied, but the house tax cannot be included in the expenses or deductions in the transaction. Obviously, there is also the problem of double taxation. When multiple houses are rented out for public welfare or leased to tenants with the same qualifications, the preferential house tax rate cannot be applied together, which seems to violate the equality of rent tax. In addition to the reasons for not levying a multi-house tax, the builders’ housing tax must also be considered that the nature of the builders and investment speculators is different, cannot be generalized. The housing builders belong to the housing suppliers. It is necessary to spend a lot of resources to build building, and it is even more unreasonable to shorten the on-sale period to one year, without reasonable consideration of the business cycle and market supply and demand. Prices of house should be determined by the market, and there is no need to specifically require laws and ordinances to force price reductions. The market mechanism should be used to determine the appropriate price. This article does not advocate the abolition of the housing tax. It is recommended that the owner-occupier should also be tax-exempt to ensure the lowest housing for people Demand, there is no need for a multi-housing tax. Moreover, the Ministry of the Interior and the Ministry of Finance have indicated that there is no problem of hoarding houses. Therefore, the multi-housing tax should be abolished to protect people’s property rights.
|
