The Impact of the Assessed Current Value Adjustment of Housing Tax:Taking Tainan City as an Example

• Main Authors: Yang, Ming-Zong, 楊明宗
• Other Authors: Chen, Shu-Mei
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/23567463122576504441

碩士 === 崑山科技大學 === 房地產開發與管理研究所 === 105 === Tax revenue is the important financial resource for local government, which affects the finance of local government drastically. The current value assessed for the house is the foundation of taxation for house tax, which fairness and rationality not only affects the tax revenue of the local government but also the rights and interest of the taxpayers. The standard unit price for house structure, service life, and depreciation rate in different counties and cities in Taiwan have been adopted since 1981, which are significantly out of date, affect the fairness and efficiency of tax revenue while indirectly result in the insufficiency of local tax revenue. The relative low burden on house tax and lower holding costs has triggered the disputes against the living justice. Hence the county and city governments review the standard unit price for house tax in response to the requirement from the Ministry of Finance. Nonetheless the comprehensive increase in the current value of taxation results in the heavy burden on the public, obstruction of urban renewal, and suppression over normal economic activities. The study aims to analyze the impact brought by the adjustment of tax foundation on house tax and emphasizes on the rationalization of the house tax collection system in Tainan City through literature review and case study. It is discovered that the difference between house taxes in Tainan City is not huge and there is a positive correlation between the amount of house tax collection, current value of house, and the tax rate. The street level adjustment rate will affect the value of house on the land and the mortgage line while the increase will make the citizens pay more house tax. The study applies the cases of deals with the actual selling price in Tainan City, including houses with different age, type, area, and structure. The current value for house assessment is estimated in accordance with the standard unit price for house tax after the adjustment by Tainan City Government, the depreciation rate and street level adjustment rate. The amount of house tax after adjustment is also calculated for different type of houses. Study results suggest that in spite of the higher increase in the house tax for different houses after adjustment, the actual increase of amount is not as much as other counties and cities that trigger heavy burden on the public, obstruction in urban renewal, and concerns for suppression over normal economic activities. However the study has not acquired the income data from individual owner to analyze the burden capacity over house tax, which is suggested as the direction for future research.