Discussion of The Current Housing Tax Problems Involved

• Main Authors: YUE LIANG,YI-JYUN, 越梁依君
• Other Authors: WEI,WEN-CHIN
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/pb35vs

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 === 105 === In view of the local government announced the housing construction standard unit price has not been adjusted for 30 years, resulting in housing standard price deviation from the actual situation, housing assessment of the present value is low, resulting in housing tax burden is not reasonable, the Ministry of Finance in 103 years based on financial The program letter to the local government in the future assessment of the standard price of housing, housing prices should be reasonable to adjust the price. In recent years, some municipality directly under the Central Government, county (city) government has gradually adjusted the housing tax base, plus on January 1, 2005 the national re-adjustment announcement land price, housing tax issues led to discussion. Housing tax for the local tax, is an important source of revenue for local governments, local governments have to adjust the standard price of housing, the standard price for the lead housing long-term serious deviation from the facts, resulting in housing tax burden is not reasonable. Due to the assessment of housing and land tax base, will affect the fairness and rationality of taxation, the Ministry of the Interior and the Ministry of Finance has established a land tax review mechanism, will be combined with real estate valuation, land, finance scholars and local governments to jointly study the land tax Based assessment and related issues, with a view to achieving land justice and promoting tax fairness. In this paper, the housing tax administrative case cases, for example, the tax law and the principle of principle, the housing tax policy and system, as an inductive interpretation of the litigation case and the results of the decision, by the court case and the judge, the judge Explanation, scholar 's opinion, practical practice, analysis and discussion.Finally, according to the results of the case study, the housing tax regulations and legal application of the conclusions and specific recommendations.