| Summary: | 碩士 === 逢甲大學 === 財稅所 === 97 === Because of the increased of land price and specialization of leasehold goods that leased by a lessee, which lead to either lack of sufficient funds for housing, or without the appropriate lease good is available for hiring. Thus, a rental contract comes into being, which provides a housing development financed by the lessee can be free used for a certain period, and to offset the housing rent. The common types of contract are classified as two kinds: demolition in order to return the land or the building belongs to the landlords. “building belongs to landlords”, is discriminated by the time of transfer of ownership. One of the two types of contract, “a building on behalf of the landlord”, is defined that the ownership will be transferred when contract begining.The other type of contrast, “a building on behalf of the lessee”, is defined that the ownership will be transferred when contract expires. According to the explanations that defined by the Ministry of finance, the transfer of ownership admits the relation of lease land, and the different amount of money resulted from different transfer time.
This study presents the advantages and disadvantages of different kind of lease rules that defined in law, and provides recommendations to the shortcomings. Since “total amount of building” is not defined in detailed, which increase not only the different cognitive of tax in rental income, but also the probability of lawsuit. Therefore, we believe that when the lessee accesses the ownership of building, the total amount for building will only be total amount for engineering and apparatus before accessing license. When the license is accessed by a lessee, the total amount will not include the engineering and equipment cost that input to achieve lessee’s propose in accordance with availability of rental objects. According to the tax principles of rental income, the probability of lawsuit that instituted by leasers should be greatly decreased. On the other hand, by introducing actual cases, we hope that the members of tax authority''s contractors will establish an entirety concept for checking, especially in income and business tax, after understanding these laws of “rent land for housing”.
Furthermore, the relation of “rent land for housing” involves many important laws. Among of these laws, the common types of “rent land for housing” will be introduced in this study. We look forward to the persons who concern “rent land for housing” can clearly understand the laws and rules of tax, leading to decrease probability of lawsuit.
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