A Study on Problems and Solutions of the Government Announced Land Value System in Taiwan

• Main Authors: CHEN, YI-SHU, 陳翊書
• Other Authors: LIN, CHIOU-MIEN
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/80556966406682497503

碩士 === 國立臺北大學 === 不動產與城鄉環境學系 === 105 === Whether Announced Land Current Value or Published Land Value it has blamed aside the market value. And the assessment results are well below the market value. Although the land office announced that Land Current Value has reach 90% of the normal transaction price. But still can’t convinced the community and it has seriously affected the public trust in government land price policy. The government institution has greatly increased the range of Announced Land Value. Published Land Value is for applying Land value tax, in addition as valuation standard for Public-land rental. And Announced Land Current Value not only the base of Land value increment tax in land transactions, it also the frame of reference for social welfare subsidies. Due to the different application caused the interest in public. With the confusion purpose and work position is indefinable. It becomes the burden to adjust the government announced land value system. But after the "Land Expropriation Act" amended in 2012, it disconnected from Announced Land Current Value. Then the Integrated housing and land tax system is officially launched in 2016. It has been heated debates on Announced Land Current Value remains. The Taiwan government how to set the announced land value system to fulfill public needs. Is the necessity of Current Land Value and Published Land Value? This paper relies on “Land price theory of Land economics” and learns something from other countries’ system. Then review the current regulation to make the feasibility improvement, as the strategies for government to adjust the policy.