改進地價稅稅基的評估以廣增都市建設的財源－－逼近調整法之應用

TO INCREASE LAND VALUE TAX REVENUE FOR URBAN INFRASTRUCTURE CONSTRUCTION --AN APPLICATION OF GRID-ADJUSTMENT APPROACH

台灣地區都市建設財源至感不足，揆其原因眾多，惟其中最嚴重的莫過於地價稅稅基評估偏低，以致課稅無法貫徹「受益原則」，並造成稅收短絀。本文發現地價稅稅基的評估價格比率目前約僅有一成，落後先進國家甚多，有待急起直追。本文主張在評估時應採用逼近調整法，以取代市場比較法，因為前者較為客觀，而後者較為主觀，故後者評估結果多受人詬病，以致經常為人所操縱，根據本文的實証結果，採逼近調整法進行地價稅稅基的評估，可將評估價格比率提高至接近百分之一百，且完全符合稅基評估的水平公平與垂直公平。

Urban infrastructure construction fund is very inefficient in Taiwan because the principle of recaptured land increment value to the public can not be implemented properly. One of the reasons is that the tax base of land value tax is always underestimated. According to the empirical study of this paper, the assessment to sale price ratio is only about 10%. It is far behind that of the developed countries. We suggest using the grid-adjustment approach to replace the traditional market comparison approach immediately in the assessment of land value tax base because the former is objective and the latter is subjective while both of them can be applied to the appraisal. As a result of the experiment done by this study, we find the a-s ratio can be increased to almost 100%. In addition, the assessment of various lots are consistent with horizontal and vertical equity at the same time.