| 英文摘要 |
Recently, real estate market prices in some parts of the country have been soaring abnormally. Speculation has been rampant, and has caused concern in many quarters of society about the taxation of real property. The purpose of this study is to examine real estate taxation in other countries, and try to suggest some areas in which such taxation could be improved in Taiwan. Starting with a discussion of property tax theory and the economic effects of taxation, the study next makes a comparative analysis of real estate taxation in the United States, Japan, Korea, Singapore and Hong Kong, and then reviews real estate taxation in Taiwan. The study suggests that enhancing domestic real estate taxation should start from the foundation of making real estate transaction information more transparent, and then gradually building a system for registration of the actual prices of real estate transactions. This is an essential prerequisite to taking the next step of reforming real estate taxation. But as these steps will take a great deal of time to carry out, a first step in the near term should be to encourage local governments to realistically assess real estate prices, make these into benchmarks of local fiscal effort, and incorporate them into the formula for the central government’s annual allocation of centrally raised taxes. For the mid-term to long-term, the government should integrate the different valuations and prices that serve as the basis for the levying of various taxes on real estate transactions, and review the problems of multiple taxation, with a view to unifying the current separate taxation of buildings and land, while at the same time reducing the holding cost of own-use housing, and strengthening the functions of taxation on real estate transfers. |
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