Case Study On Problems In The Current Land Tax Levy

• Main Authors: Chang,Wen-Wen, 張玟雯
• Other Authors: Lo,Cheng-Chung
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/saxfjx

碩士 === 國立高雄應用科技大學 === 財富與稅務管理系碩士在職專班 === 103 === Taxation of property is the most important revenue source of local government, not only for tax revenue but also a means to implement land and agriculture policy. In terms of land ownership tax, it is divided into land tax and agriculture tax; in accordance to agriculture policy, agriculture tax has been ceased pursuant to the Second Phase of the August 20, 1987 Executive Branch Notice No. 19365 since 1987. As for the land tax, the base is narrowly limited. According to the 2006 Treasury Annual Statistics, the effective area that this land value tax was levied on was only 4.22% of the entire area of Taiwan. Therefore, in order to broaden the tax base and to achieve fair taxation, it is warranted to review the agriculture tax levied on agricultural land and the inappropriate land value tax relief act. Agricultural use of agricultural land should be required in order to be exempt from land tax levied; however, the current land tax law still imposes agriculture tax even when the land is unused, idle and overgrown with weeds. Furthermore, the “farmhouse” that is inseparable from agricultural management, but has been used as a residential dwelling is still being taxed as agricultural land and being exempt from land tax. This phenomenon seems to be inconsistent with the purpose of the implementation of the agricultural policies and also presents tax injustice. Additionally, the land tax deductions are excessive and with no clear regulations or audit guideline that has resulted in many controversies and difficulties in implementation. In this paper, by ways of case studies, review of laws and statutes and looking back archive materials, explores deeply into the current related issues and problems. It does not only discuss the issues but also proposes a specific feasible plan. Key words: land tax, agriculture tax, land tax deductions