我國個人房地交易所得稅之法制分析－－以稅基認定為中心

Legal Institutional Analysis of Immovable Property Gains Tax System by individual in Taiwan

我國不動產稅稅制規範脫離現實已久，於弊病累積下已成稅賦極度不公平之成果，不動產稅制中尤以不動產持有稅及不動產交易所得稅最遭人詬病。政府於民怨沸騰至沸點下，終於民國104年6月5日著手修正不動產交易所得稅稅制，亦即將原係房屋及土地移轉所有權分別課徵房屋交易所交易所得稅及土地增值之分離課稅稅制，修改為兩者併同課徵房地交易所得稅。財政部於修正所得稅法中關於房地交易所得稅之規定時，爭議不斷。本文即針對房地交易所得稅制改革中，最受人詬病之稅基認（核）定制度予以觀察，嘗試對此次修法，觀察是否真能以古關今，針對過往的弊病修正，而不僅是為回應人民對於政府長期漠視「居住正義」憤怒而已。本文第貳部分你先回顧以往舊制下，即房屋及土地移轉所有權仍係分別以房屋所得稅與土地增值稅課徵時，有關稅基認定所生弊病之原因為何？第參部分則針對新制，亦即房屋及土地合併課徵不動產交易所得稅後，該稅制規範之修正是否能解決舊制以往有關稅基認定之弊病，本文就稅基認定乃細緻區別為交易時成交價額之認（核）定，原始取得成本之認（核）定，相關費用之認（核）定及土地漲價總數之認定予以討論，探討修正後所得稅法相關規定即稽徵實務之作法，並提出本文意見，俾利主管不動產稅制之財政與地政主管機關未來修法時之參考。

The immovable tax system in our country had already deviated for a long time. It resulted in many loopholes and therefore the gap between the rich and poor is huge. Particularly, the immovable property gains tax system and the immovable property tax were most strongly denounced by our people. Under such circumstance our people feel resentment about it. The last Administration amended the law about the immovable property gains tax system at the July, 5th, 2015 A.D. It refers to taxing the combined profits from housing and land sales. On the process of amendment of Income Tax Act, many issues are argued away. This paper discusses what the controversial issue about taxable base. We observe that whether the assessment of taxable base of new immovable property gains tax system can solute the problems of old tax system or not. Firstly, we point out why the problems of assessing taxable base occur in the period of old immovable property gains tax system. Secondly, we analyze the assessment of taxable base of new immovable property gains tax system in individual. We discuss practical tax administration and decrees related to the assessment of price from transactions, the assessment of original acquisition cost, the assessment of related expenses, and the total amount of land value increment. Finally, we propose our opinions on this matter and hope that it will be useful for Competent Authority to amend the Income Tax Act and other decrees.