無償供公眾通行土地之地價稅──最高行政法院111年度上字第354號判決解說

The Land Value Tax on Land Used for Public Passage Free of Charge

按憲法第143條第1項規定，私有土地應照價納稅。承此，土地稅法規定，已規定地價之土地，除依規定課徵田賦者外，應按申報地價（平均地權條例第13條、第14條、第16條併參）課徵地價稅（平均地權條例第17條、土地稅法第14條）；但為發展經濟，促進土地利用，增進社會福利，對於國防、政府機關、公共設施、騎樓走廊、研究機構或公益事業及合理之自用住宅等所使用之土地，得予適當之減免；其減免標準及程序，由行政院定之（平均地權條例第25條、土地稅第6條）。據此，依平均地權條例及土地稅法授權訂定之土地稅減免規則，對於諸如：「無償供公眾通行之道路土地」、「供公共通行之騎樓走廊地」等具供公眾通行性質之土地，設有免徵或減徵地價稅之明文（同規則第9至11條參照）。鑑於其規定內涵交織著錯綜複雜之法律議題，是本期土地法裁判精選以「無償供公眾通行土地之地價稅」為題，擇錄近期最高行政法院111年度上字第354號判決解說之。

This article mainly focuses on the Supreme Administrative Court’s 2022 Shangzi No. 354 judgment to explain the land value tax on land that is free for public passage. In a nutshell, a land that has been assessed the value shall be subject to land value tax. However, the land used for public passage free of charge is exempted from land value tax, provided that status of usage is found factual. Notwithstanding the foregoing, statutory vacant space (which includes the vacant space provided for use as private access roads, setback arcade land or unshielded sidewalks) reserved as required under building base, even if there is a fact that it is provided to the public free of charge, it is still not the subject of land value tax exemption.