我國自用住宅用地適用特別稅率課徵土地增值稅相關法律問題分析－－兼評台北高等行政法院二○○八年訴字第六一五號判決

Legal Analysis on Value Increment Taxation of Land for self-using Housing in Taiwan

按「財政爲庶正之母」，而稅收又爲一國財政收入之基石，於是依據此一「租稅高權」之稅捐稽徵相關程序規定乃應運而生。然而「居住及遷徙自由權保障」爲我國憲法第十條所明定，是以，稅捐稽徵機關於爲租稅處分之際亦應注意納稅者生存權之保障，爲落實此一租稅基本權之旨意，土地稅法第三十四條與第三十四條之一乃訂定自用住宅用地適用土地增值稅特別稅率申請相關規定，此外同法第三十五條更明定其退稅之相關規定，以維護納稅義務人之權益。然由於我國社經條件轉變以及納稅義務人權利保護意識抬頭，稅捐稽徵機關以往所流露帶有濃厚「租稅高權」色彩之作法，實有檢討之必要，爲此本文乃以台北高等行政法院二○○八年訴字第六一五號判決爲分析對象，雖然經分析後本文基本上贊同其判決書所持論點，然亦提出「稅捐稽徵機關之租稅高權與納稅義務人之權利保護之衡平考量」以及「納稅義務人退稅請求權與權利失效之連結」兩項論點，以資補充。再者，本文探討土地稅法第三十五條有關自用住宅用地上地增值稅之退稅相關規定，最後本文並兼述主管機關於現行土地稅法第三十四條之架構下擬增訂有關自用住宅用地適用土地增值稅特別稅率有關出售面積，持有期間、設籍期間等相關規定，以滿足一般民眾自用住宅之換屋需求，藉以放寬現行適用優惠稅率以一次爲限之規定，亦即由「一人一生一次」轉爲「一人一生一屋」之優惠政策，然本文認爲其增加納稅義務人適用之困難度，申言之，其政策之既定效果似待觀察，此外，現行配合上地稅法第三十四條有關自用住宅用地適用土地增值稅特別稅率稽徵程序之相關行政函示，亦應儘早修訂，以資適法。

According to § 34 and 34-1 in the 'Land Taxation Act' in Taiwan, the land for self-using housing can be suitable the land value increment duty special tax rate application to stipulate related that in addition same law 35th stipulates the time tax reimbursement the related stipulation, maintains accepts rights and interests of the tax volunteer. However because Taiwan society transforms after the condition, as well as accepts the tax affairs person right protection consciousness to gain ground, the duty levy institution formerly revealed has 'the land and other taxes high power' thickly method of the color, really has necessity of the self-criticism, for this reason this article is by the Taipei Higher Administration Court, 2008 sue the character 615th decision is the analysis objects, although after analysis this article basically approves of the written judgment to hold the argument, nevertheless proposed that 'land and other taxes of high power duty levy institution accepts right of protection the tax volunteer the balanced consideration' as well as 'accepts the tax volunteer tax reimbursement to request linking of the power and the right expiration' two arguments, supplemented as a means. Furthermore, this article discusses the land tax law 35th related use for oneself tax reimbursement of related stipulation the housing land value increment duty, finally this article and concurrently states the Controlling organization to plan under the present land tax law 34th construction to increase related uses for oneself the housing to be suitable the land increment duty special tax rate related sell area, to have period, supposes nationality period and so on related stipulation, satisfies the common populace to use for oneself the housing to trade the room demand.