從土地增值稅的規範本旨談土地使用變更捐地課稅爭議──以臺北高等行政法院106年度訴更一字第23號判決為中心

A Critique on the Land Use Conversion and Taxation of Land Donation from the Perspective of Land Value Increment Tax–Focusing on Taipei High Administrative Court Judgment of Case (106) Su-Keng-Yi-No.23

我國土地稅制中之土地增值稅，主要立論在於土地因為期間經過而自然增值之部分，由於並非個人努力所造成，而是社會整體經濟活動之影響使然，因此這部分的利益應由公眾共享，而不得全數歸屬於私人。隨著社會經濟發展，政府為鼓勵併購以強化企業經營效率與競爭能力，對於企業進行併購而發生之稅捐，在一定條件之下，給予適當之減免，其中，土地所有權之移轉若是在企業併購時符合形式移轉之要件，則該部分之土地增值稅得記存而毋須在土地移轉年度繳納。而都市計畫法第27條之1第1項之規定，要求土地權利關係人捐贈土地之捐贈行為定性，是否屬於土地稅法第5條第2項所規定之贈與，而得免徵土地增值稅，亦與是否符合免徵土地增值稅之認定有關。臺北高等行政法院近期之一則判決，係因企業適用企業併購法之規定移轉土地予關係企業而依法記存土地增值稅，嗣後主管機關依都市計畫法之規定要求企業捐贈土地，原先記存之土地增值稅應否課徵？或得否適用土地稅法無償移轉免予課稅之規定？所衍生爭議之案例，涉及法律解釋與適用之統一性，且與土地增值稅之立法目的直接相關，更關乎租稅法定原則之落實。

The main purpose and reason of Land Value Increment Tax in our land tax system is to share the land value which increased naturally by times to the public instead of personnel because it is not the contribution of personnel but from the economic activities in society. Following the development of social economic, the government encourage the business to do mergers and acquisitions by giving tax exemption under some conditions. If the land being transferred by form during mergers and acquisitions, the Land Value Tax could be registered under the name of the company acquiring the land instead of paying it during the transferred year. On the other hand, Article 27-1 of Urban Planning Law requires interested party to donate the land within the area to county/city government. Whether the donation under Article 27-1 of Urban Planning Law is the same with gift under Article 5(2) involves the issue of exemption of land value increment tax. A recent Taipei High Administrative Court case raised an issue about whether the registered Land Value Increment Tax shall be assessed if the land has been donated to government under Article 27-1 of Urban Planning Law or whether it could be exempted from land value increment tax. It involves the consistent of application and explanation of laws and directly relates to the purpose of Land Value Increment Tax and implement of principle of taxation by law.