The Assessment of Specifically Selected Goods and Services Tax for Property

• Main Authors: Ming-cheng Hsu, 徐銘政
• Other Authors: Yu-Chih Lin
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/ghtbs2

碩士 === 國立雲林科技大學 === 會計系 === 103 === The enforcement of Specifically Selected Goods and Services Tax is to levy the short-term transactions of property to compensate the shortcoming of low tax burden on short-term property transactions. As a result, the incentives for short-term property transactions will be reduced. According the web site data from the Ministry of Internal Affair, the transaction volume of property in the Big Six cities has declined significantly, especially in Taipei and New Taipei City. Specifically Selected Goods and Services Tax has its effect on the reduction of property transactions, but also causes a lot of controversies in assessment practice. In this study, I select six representative cases to discuss the appropriateness of this tax and raise some suggestions for further improvements.