| 英文摘要 |
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.
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