| Summary: | 碩士 === 東吳大學 === 法律學系 === 106 === One of the income tax system of real estate transaction in my country to collect land value increment tax for land transaction. Taking taxable way is deprive the landowner’s effortless benefit of land value increment to achieve “Land Value Increment to the Public”. Recently government carry out “the income tax of transaction by uniting the base and house” in order to solve social issues such as low tax base, tax avoidance for separation of house and base, and real estate speculation. The income tax system of real estate transaction in foreign is different from which in my country. We can understand pros and cons of the income tax systems which by comparing and analyzing.
It is income that the compensation is obtained by expropriating land. Land value increment tax was changed from collection to reduction and then to exemption because legislators considered the person suffered double damage, whose land was collected and obtained the compensation was calculated by the current land value which less than the market price of land. In addition, in order to solve social problems in compensation of special sacrifices and promotion of public construction. In recent years, the compensation standard has changed to “market price” of land, and then the problem as lower compensation was solved, so we should research legitimacy which on the exemption of land value increment tax when expropriating land. We can obtain the argument that both the same from making a comparison between real estate transaction income and land expropriation compensation on nature, interest and evaluation. According to principle of equality taxation and ability to pay, both real estate transaction income and land expropriation compensation should are collected tax, to implement the philosophies of fairness and justice. In order to meet the principles of substantive equality and ability to pay, however, the case of being expropriated land of self-use house that should be tax-exempt or tax-refund. In this way, the balance of interests and the philosophies of fairness and justice are achieved.
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