| 英文摘要 |
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.
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