| Summary: | 碩士 === 義守大學 === 管理科學研究所 === 89 === Abstract
The land VAT is a kind of tax system with its own features in our country, other than aiming at the target of implementing the land policy that the government will own the average raise of value of land ownership, it is also supposed to balance the official expenditures by making use of its financial incomes. Though the taxation of land VAT had been implemented since 1954, and been revised many times, we would still find some deficiencies in it if we took a look at the existing levying procedures. It does not only influence the financial incomes of the government but the rights and profits of the taxpayers as well. Therefore this research is to study each deficiency of the existing system, propose the advises for improvements respectively, in order to help a complete tax system and a fair and reasonable taxation.
The research methods of this study mainly adapt the structure of a kind of multiple analyses of cases with time, space(Kaohsiung city ranks the major one and other countries as minors)and the taxation as the essences, which include the methods of history study, case study and interviews with professionals. With result of this research we suggest that:1.Abrogate the Land VAT for a long term and include it into the system of income tax, yet still maintain the existing system for a short term, such as income tax on open land trade being imposed extraordinarily. 2.Sole tax rate may be adapted under the condition that the tax incomes will not be decreased. 3.While the land return system on government estimated value is still prevailing at the moment, it is appropriate to resume the general price index to adjust the original governed land value or last shift of estimated value. 4.In order to accomplish the policy of [the government will own the raise of value], the government land estimated price should be adjusted close to the market price. 5.Since there are differences between the cases of exempting from taxation and non-imposing on land VAT, it is appropriate to amend relevant articles of laws in order to make it clearer. 6.Abrogate the preferential tax rate on self-owned house and land for a long term, while shortening the rang of the application of preferential tax rate to raise the incomes of the local governments. 7.Abrogate the regulations of incrementing the land value tax for deducting the increment tax on land value. 8.After the Administrative Court revoke the cases of administrative relieves, the levying authorities should review whether there is anything inappropriate existing the original approved articles of law.
keywords: Value-added TAX(VAT) Tax system Financial revenues
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