探討土地增值稅與房地合一所得稅之稅額計算立法

鑒於近年來房地價格異常上漲，逐步造成房地持有人與租戶間貧富差距拉大，因過往稅制對房地上漲的利潤只課徵偏低的稅負，加速了社會對房地投機的心態，並使房地產價格居高不下，政府為抑制房價快速飆漲，進而修正稅制而實行房地合一所得稅制度，期盼此一制度能有利房價回歸至合理價位。修正前我國房地出售時，土地應課徵土地增值稅，房屋應併入課徵所得稅，理論上，土地增值屬財產交易所得之一種（機會稅），應課徵所得稅。但因為我國已將土地之增值部分課徵土地增值稅，故不再課徵綜合所得稅，因此土地增值稅與綜合所得稅乃採分離課稅的形式。然而分離課稅不能正確衡量納稅義務人之納稅能力，基於漲價歸公的理念，新制房地合一所得稅希藉以補足原土地增值稅未核課部分來抑制房價，但新制實施至今仍有許多未盡之處仍有待討論，因此本文特別針對土地增值稅與房地合一所得稅在課徵範圍、課徵稅率、土地現值計徵標準、稅額計算之優惠及扣除項目等加以比較研究，並提出本文看法。Due to the unusual increase of real property prices in the recent years, the wealth gap between the property holders and the tenants has gradually widened. In the past, the government merely imposed the lower property tax on the rising property profits, so that it has accelerated the social speculation on premises and let the real property prices remain high. For balancing the rapid rise in real property prices, the government had adjusted the property tax and implement the “Integrated Housing and Land Tax” in order to guide the real property price into a reasonable price. Before the implementation of the new tax on per real property transaction, the land should be subject to the old “Land Value Increment Tax,” and the house should be calculated into the income tax. However, the old separately calculation measures on real property tax cannot reflect the taxpayer’s taxability. Based on the idea of confiscating the land profit increase, the new tax has been used to supplement the untaxed part of the old tax to curb the real property prices. However, there are still some imperfect parts on the new tax, this article thus hopes to specifically address and compare the scope, rate, quotation standard, calculation discount and the deduction items between the new “Integrated Housing and Land Tax” and the old “Land Value Increment Tax.”