土地增值稅與資本利得稅之比較研究

A Comparative Study of Land Value Increment Tax and Capital Gain Tax

土地增值稅在我國行之有年，對地方財政貢獻頗鉅，惟亦產生不少問題，其中最嚴重的莫過於由租稅競爭所引發的不動產估價偏低，以致未能將土地增值完全收歸公有，改革之議此起彼落，有主張以資本利得稅取代之，但本文經過分析，由資本利得稅所產生的資源配置並不優於土地增值稅，況且由財政分散制的觀點而言，不宜改由中央單獨課徵資本利得稅，而停徵各地方的土地增值稅，姑且不論此舉有礙各地方在全球化趨勢下的競爭力，其實此對各地方的財政自給自足性傷害更大；此外，就稅務管理而言，土地增值稅不易拖欠，可以切實掌握稅源，但其須加以改進，在消極方面，可由中央加強稽核各地的估價，據以判斷是否予以補助，在積極方面，應加強各地居民的愛鄉心理，並將各種公共財的興建均公告周知，令其感受到公共財所產生的利益，以減少居民的抗稅心理。 Land Value Increment Tax has contributed a lot to our local government finance for a long time; however, it causes a series of problems too. Among them the gravest one is the underestimation of tax base due to tax competition, which in turn results in some tax loss to our national treasury. Some suggest that Capital Gain Tax be used to replace this long-practiced system. After a simulation and study, we find that the one system produced none the more resources allocation of efficiency than the other system. Besides, from the perspective of fiscal decentralization, it is unadvisable that the government monopolizes capital gain tax and stops collecting land value incremental tax. Apart from competitive disadvantage in global economy, it will cause severe damage to financial self-sufficiency of the local government. In view of tax administration, Land Value Increment Tax is also preferable than Capital Gain Tax for less tax delinquency. For all its merits, this system still needs improving. A moderate measure the government has to take is to assess land value adequately, on the basis of which subsidy is offered. A more active measure is to make people more aware of benefits of local tax to home-village development by means of several modern appraisal approaches, such as hedonic price approach geographic information system.