| Summary: | 碩士 === 東吳大學 === 國際經營與貿易學系 === 98 === Levy is government’s main source of revenue. The system of the taxation influences all citizens’ right. The main purpose of this thesis is to study the determinants of local governments’ building evaluation system. The stem of this thesis is the theory of tax fairness, based on the benefit-received principle and the ability-pay principle.
Most of the building evaluations made by local governments in Taiwan are under inconsistent bases. Because the cost of building construction and prosperity of each area vary, this research focused on Taipei County, which will be promoted as the New Taipei City on December 25, 2010. The area of land development in this city would reach total 6300 hectares. The area of building floor will be up to hundreds of thousand pins. The levy of building tax becomes an important issue to explore. The data collection of this study is through symposiums and interviews. By integrating the results of interviews and symposiums and my personal taxation working experiences, the conclusions are as following four aspects：
?滉ince the standard unit price of building has been deviating from the real building cost, a reappraisal system should be implement.
?溷he establishment of a house dealing information infrastructure is advised tobuild objective location grading system standand.
?毷n accelerated depreciation of building should be carefully reviewed to assure to stability of local government tax revenue.
?溷he appraisal committee of the real estate should be established as a permanent independent organization to gain public credibility.
In 2011, Taipei County will hold the appraisal committee of the real estate again. The suggestion and recommendations will be brought up based on practical, systemic and regulative concerns in the purpose of improving the tax system and reaching the fair and reasonable taxation goal.
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