| In Taiwan, the land value tax and the land value increment tax are the main tools to realize Dr. Sun's idea of land right equalization. Ever since these two new taxes were introduced in 1954 when the Urban Land Right Equalization Statute was enacted and put into effect, the Statutes had been amended six times. However, it not only doesn't solve the land problems, but also has a distinguishable difference with so called "equalization of land right". This thesis delineated how land tax system in Taiwan has transited from 1949 till now, accompanied with the transformation of politics, economy and society. In order to observe the transition with macrocosmic view, we adopted law-structural analysis, and discussed it by compare with Mainland China land tax system in framework of tax. Special attention is put on the respective relations of economy.system. Furthermore, try to explore what was the potential influence of system structure that pushed land tax to transit.This thesis includes seven chapters and thirty sections. Chapter one describes research motive, purpose, scope and framework. Chapter two interprets real estate tax and levy management system in China. Chapter three interprets real estate transaction law system in China. Chapter four interprets the normation of land right equalization land expropriztion, new town deveopment, land registration law system in Taiwan. Chapter five interprets the tax system of real eatate in Taiwan and compare tax system with China. Chapter six discuesses Taiwan land tax base, tax rate, tax exempt, tax administration, real astate trust tax system, private home tax exempt and make some suggestion for revive land tax in the future. Finanily, Chapter seven is conclusion and commendent.We all know the distribution and use of land are very important problem for mankind. Residence is one of preliminary demand, because private home is expensive goods, many people need assistance of government to satisfy lowest level of demand for residence, and solve the problem of residence. Besides, to satisfy the demand of residence is the principal goal of residence policy. tax subsidy plays a leading role in residence policy, for the purpose of releasing the burden of owner of private homeground, current tax law adopts some exempt on land value increment tax, including 10% favorable tax rate once for lifetime specified in article 34 of land tax law and article 41 of fair land regulation and refund for repurchasing specified in article 35 of land tax law and article 44 of fair land regulation. As time goes by, present regulation seems improper. In the viewpoint of tax revenue overuse of expenditure and reduction of tax revenue. In the viewpoint of equality vertical and horizontal inequality of income allocation. In the viewpoint of taxation effect: twist of neutrality of taxation and deadweight loss of resource. In the viewpoint of taxation cost: because of the abundance of interpretation, both sides frequently argue. To prevent reduction of tax revenue, fairly distribute income, effectively allocate resource and simplify taxation, this research is to study following topic:(1)in the viewpoint of tax revenue, whether current tax exempt on land value increment tax on transfer of private home ground will affect tax revenue significantly?(2)In the viewpoint of equality, whether current tax exempt on land value increment tax on transfer of private home ground will make inequality of income allocation?(3)In the viewpoint of economic efficiency, whether current tax exempt on land value increment tax on transfer of private home ground will affect allocation of resource?(4)In the viewpoint of taxation practice, whether current tax exempt on land value increment tax on transfer of private home ground will increase taxation cost? Finally, to conclude based research outcome:(1)In the viewpoint of tax revenue, current taxes exempt on land value increment tax on transfer of private home ground affect tax revenue significantly.(A)Present tax-exempt(10% favorable tax rate once for lif... |
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