| 英文摘要 |
The integrated house and land new tax rate came into effect on January 1, 2016, imposing income tax on gains from the sale of houses and land based on the actual transaction price. Following the objective net income principle, the costs, expenses, or losses reasonably and necessarily incurred by the taxpayer within a certain scope should be deducted. According to this principle, when an individual sells real estate acquired through inheritance or gift, the costs is proposed to be based on the“The Current Value of the House and the Assessed Present Value of Land”which fails to determine the actual income, making it difficult to meet the basic requirements of capacity taxation for real estate transaction income. The tax amount based on this proposition is deviating severely from the Principle of Substantive Taxation and the ability-to-pay principle, potentially resulting in violation of Verbot der Erdrosselungssteuer. |
