| Summary: | 碩士 === 開南大學 === 會計學系 === 103 === Although the purpose of the tax levies is collecting tax revenues, the tax levies still serve as objectives of policy to average social wealth and control inflation. The focus of public attention is to set up a reasonable tax to meet the state financial expenditure and adjust the economic boom for the redistribution purpose.
Current real estate tax in Taiwan includes house tax, land value tax, land value increment tax, deed tax, stamp tax, and other tax items, but the fundamental problem of the tax purpose can not be reached. This is because the burden of the real estate business in "transaction tax" is too light in the long period. The system of current real estate tax and the tax base deviating from the market price lead to tax levies of real estate being not functioning very well.
Land transfer should be levied by the land value increment tax, but the land value increment tax already deviated from the ideal of public owner. Many scholars proposed to incorporate the land value-added tax levied into the income tax. The estimated value of the current announcement does not reflect real situation of the fashion sector of land for each transfer. Also, the time gap of the annual adjustment factor and the influence of human factors result in the gap between rich and poor to be expanded increasingly.
The capital gains of the individual transactions of real estate for other major countries take the actual transaction price as the tax basis, and the length of the preferential tax rate is different for the holding period. On the other hand, for the low tax rate of personal transactions of real estate capital gains in Taiwan, the objectives of tax policy can not be reached. Hence, he real estate transaction tax is unreasonable.It is also a major factor in the housing market caused by short into short out. Therefore, it is urgent to reform the real estate tax system.
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