A Study on the Fairness of Taiwan’s List of the Standard Unit Value of a House

• Main Authors: Li-Pin Chen, 陳麗品
• Other Authors: Dr. WEI-MIN SHENG
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/k5r37n

碩士 === 國立臺中科技大學 === 財政稅務系租稅管理與理財規劃碩士班 === 104 === Of the key factors that affect the fairness of housing taxation, Street Level Adjustment Rates are an important element, apart from the list of the standard unit value of a house. A considerable amount of academic research has been conducted on the studies of Street Level Adjustment Rates. This paper focuses on the Table of Building Construction Cost Standards for various counties and cities provided by the International Union of Architects of the Republic of China and the elevator price function derived by scholars, to review and analyze the distortion rates of housing taxes in six municipalities and six non- municipalities throughout various counties and cities of Taiwan. These rates are calculated using the list of the Standard Unit Value of a House before and after the adjustments for recommendations on the proper scope of adjustments to be adopted by counties and cities that have yet to implement such adjustments under the list of the Standard Unit Value of a House. Research results show that in a place like Taiwan, where the prevalence rate of elevators is so high, when a building is elevator-equipped, and its tax burden cannot be solely determined by the unit price level of the list of the standard unit value of a house.Compared with the elevator installation costs estimated by scholars, the applicable Table B of pre-merger Kaohsiung County that approaches the actual price taxation seems to be punitiveon elevator-equipped citizens. Moreover, among the six non-municipalities, the assessment of Miaoli County’s Elevator Estimate Table has exceeded the elevator installation costs estimated by scholars. Even when the actual costs of elevator(s) are lower than the standard, it is impossible to obtain the suggested documentation according to the provision on actual costs. Of the other six non-municipalities, the Elevator Estimate Tables of Changhua County, Keelung City, and Yilan County are flawed with excessive assessments. This is another important point for the governments of counties and cities to consider upon adjusting the list of the Standard Unit Value of a House.