| Summary: | 碩士 === 國立宜蘭大學 === 人文及管理學院高階經營管理碩士在職專班 === 103 === Currently, the price of house has been rising higher and higher. The house tax should be adjusted with the tendency to inject financial resources into local governments. However, all local governments in Taiwan are struck in the problem of financial shortage. General people questioned that the low house tax is one of the main reasons. Thus, the Legislative Yuan rushed to pass the fifth provision of the HouseTax Bill in May, 2014. To comply with the amendment, all local governments get a good timing to review the current house tax rates.
In order to respond with the revised House Tax Bill, the local governments should revise their the house tax rates. The revision must not only comply with the principle of fair tax collection but also improve the revenue of the local government. This is an important issue after the amendment of the House Tax Bill.
To achieve residential justice, Ministry of Finance intends to adopt differential house tax rates of the levy taxs, which is similar to storing estate tax. Ministry of Finance also has requested the local governments to regulate differential tax rates between self-residential and non-self-residential houses since 2014, According to the effort of each local government, Central Government will consider how to increase or decrease general grants to each local government, and the effort of the revision is also an assessment of the tax collection business. Furthermore, the Financial Soundness program, which was released by Ministry of Finance, requested local governments to set house tax rates, which depended on the actually local situations. In this case, the local government’s revision of house tax rate has the direct relationship with the amount of the general grants from Central Government. So this is an important issue to study.
Yi-lan County has the highest vacancy rate of the house. Therefore, this essay will take Yi-lan county as the example. It will deeply discuss how to apply various house tax rates to levy taxes for different usage of houses in reasonable and feasible ways. Hopefully by using these ways, the principle of fair levy can be achieved, and the local government can enhance its financial ability. At the same time, we can expect the following situations: the tax burden can be more fairly distributed and efficient, speculation in real estate can be reduced, and residential justice can be realized.
To achieve the research goal above, this study will aim at the theory of taxation and the relevant documents. By doing the study, which probed into the previous situations of levy, some problems are found. First, the tariff itself has the situation of irrational structure in the amendment. Second, the house tax does have a low and regressive phenomenon in the current levy. Third, most county governments selected the lowest statutory tax rate to levy tax. Thus, the amendment is not helpful to improve the local government’s financial income. Nevertheless, after probing into the problems of the house tax rates, which exist before or after the amendment, this study will put forward four feasible solutions and analyze the advantages and the disadvantages. The study also individually shows the effects and impacts which are caused by the change of the house tax rate in Yi-lan county. Finally, this study proposes some revelent suggestions for policy makers to consider.
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