臺灣博碩士論文加值系統

在東方人觀念上「有土斯有財」是對財產的一種保值觀念；然而這對無殼族也形成了強大的社會壓力，間接也促成了房價居高不下的因素。而國內的投資環境也一直沒有起色，而造成了國內超額儲蓄累積、以及臺商資金回流、還有證券交易所得稅爭議，導致資金流向房市，以致房價大漲。要解決房價飆漲，不能只單靠稅制改革。稅制改革也須要有配套措施，才能見其效。課徵奢侈稅或是房地合一，也只能治標不能治本。若從治本的觀點，要達成居住正義，首先應加速經濟轉型，吸收游資，改善投資環境與經濟結構，創造投資與就業機會，提升薪資，留住人才，增加國家競爭力，才能讓人人皆買得起房子，進而提升住宅可近性。
政府推動奢侈稅，其主要原因在於抑制飆高的房價，特別是都會地區房價偏高，並已成為十大民怨之首。而奢侈稅如同政府過去所實施的打房政策一樣，雖然短期間有效，但成效不彰，房價依然居高不下。課徵奢侈稅也造成了成交量的萎縮，讓一些從事房屋仲介的從業人員的轉職潮，甚至關門歇業。這些也是當初政府始料未及的。
我國政府已經立法通過，在2016年1月1日起開始實施「房地合一」新的稅制，同時奢侈稅也要停徵。而「房地合一」是指房屋及土地，以合併後的實價總額，扣除實際取得成本後，按實際獲利課徵所得稅。其實最主要的目的也是抑制房價的飆漲及炒作行為。
「房地合一」與「奢侈稅」最大的不同是持有的時間拉長了；「奢侈稅」的稅率是以實際成交總額課徵，但在持有期間兩年過後就沒有了；而「房地合一」則是資本利得課徵所得稅，並依照持有期間的長短有不同的稅率。

As the Eastern saying goes “Land equals wealth” corroborating by this token the idea of the property seen as a safe heaven. However, this lack of shelter has put a strong social pressure on the family and indirectly leading to the increase of housing prices. Additionally, the slowing down of domestic investment has resulted in the accumulation of domestic saving, coupled with the capital return of Taiwanese businessmen, the dispute from securities trading tax which results in capital flows to the housing market and the subsequent rise in prices.
In order to solve this issue of soaring housing prices we cannot only rely on tax reforms. Complementary measures are needed to make these reforms more efficient. Imposing luxury taxes or premises are only superficial solutions to the issue since they can only cure the symptoms but not the real causes of the disease. If we really want to solve the issue of housing justice, first of all, we should accelerate economic restructuring, attract “hot money”, improve the investment environment and the economic structure, create investment and employment opportunities, improve wage, retain qualified personnel, and enhance the country’s overall competitiveness. These complementary measures will lead to a better economic environment making it easier for people to afford a house.
The institution of luxury taxes by the government has for main objective to stifle the increased in housing prices, particularly in the metropolitan areas where the increase in housing price has become the major aspect of people grievances. Just like the housing policies implemented by the government, the luxury taxes have only a short term effect. Imposing luxury taxes, also will contribute to the decrease in the number of transactions in the Real Estate industry leading to the closing of many businesses and the increase in the turnover rate in this industry.
The government passed a legislation which will be effective by January 2016. This law called “premises unity” includes land and building and is perceived after deduction of the acquisition cost in accordance with the profit tax levied. The spirit of this law is to suppress speculations and soaring prices.
The difference between “premise unity” and “luxury tax” is that “luxury tax” dwells in their duration. Luxury tax is levied on actual gross turnover capital gains and ends after two years, whereas, “premises unity” is a tax levied on capital gains, and its rate will be determined by the length of time.

中文摘要 --------------------------------------------------------------------------- Ⅰ
英文摘要 --------------------------------------------------------------------------- Ⅲ
誌謝 --------------------------------------------------------------------------- Ⅴ
目錄 --------------------------------------------------------------------------- VI
表目錄 --------------------------------------------------------------------------- Ⅷ
圖目錄 --------------------------------------------------------------------------- Ⅸ
一、 緒論--------------------------------------------------------------------- 1
1.1 研究背景與動機------------------------------------------------------ 1
1.2 研究目的--------------------------------------------------------------- 2
1.3 研究方法--------------------------------------------------------------- 3
1.4 研究架溝與流程------------------------------------------------------ 4
二、 文獻探討--------------------------------------------------------------- 5
2.1 認識奢侈稅------------------------------------------------------------ 5
2.2 課徵奢侈稅的意義與作用------------------------------------------ 6
2.3 世界各國課徵奢侈稅之文獻參考--------------------------------- 8
2.4 認識奢侈稅------------------------------------------------------------ 10
2.5 世界各國實施富人稅之文獻參考--------------------------------- 11
2.6 稅稅效率與公平正義之理論與文獻------------------------------ 15
2.7 亞當.斯密的稅收原則概述----------------------------------------- 20
2.8 關於『二十一世記資本論』之文獻參考------------------------ 21
2.9 租稅與國家競爭力之相關性--------------------------------------- 23
三、 奢侈稅與富人稅之稅制分析與探討------------------------------ 27
3.1 奢侈稅的效應--------------------------------------------------------- 27
3.2 奢侈稅稅制的探討與比較------------------------------------------ 45
3.3 奢侈稅優缺點之比較分析------------------------------------------ 48
3.4 評析奢侈稅------------------------------------------------------------ 52
3.5 租稅合一稅制取代奢侈稅------------------------------------------ 54
3.6 租稅公平正義之探討與分析--------------------------------------- 56
四、 結論與建議------------------------------------------------------------ 60
4.1 研究結論--------------------------------------------------------------- 60
4.2 研究建議--------------------------------------------------------------- 63
4.3 後續研究方向--------------------------------------------------------- 65
附錄(一) 67
附錄(二) 69
附錄(三) 69
附錄(四) 71
附錄(五) 72
附錄(六) 72
參考文獻 --------------------------------------------------------------------------- 74

一. 中文部份
1.中央研究院報告, 2014，“賦稅改革政策建議書”，No.12， 6月。
2.吳德豐、吳金終，2010,“企業的稅務風險”，稅務旬刊第2071期,，36-38頁。
3.柏銘，2015，“人才流失加剧，台湾产业正遭遇瓶頸”，鈦媒體，3月27日。
4.黄鵬誵，2013，“從奢侈稅談台灣應有經濟產業政策”理財周刊688期，名人專論，10月31日。
5.蔡進閱，2014，“實現租稅公平正義作法之探討”, 飛訊第183期，1-31頁。
6.譚淑珍，2015，“過猶不及的富人稅”，中時電子報，名家專論，4月5日。

二. 網站部份
1.互動百科 : http://www.baike.com/wiki
2.財政部賦稅署 : http://www.dot.gov.tw
3.財政部國稅局 : www.etax.nat.gov.tw
4.新加坡內地稅務局 : http://www.ird.gov.hk
5.香港特別行政區稅務局 : http://www.ird.gov.hk
6.高雄巿政府地政局 : http://landp.kcg.gov.tw/index2.php
7.南華大學：http://libserver2.nhu.edu.tw
8.好房網 : News : http://news.housefun.com.tw/news/article/98231998921.html
9.內政部不動產資訊平台 : http://pip.moi.gov.tw/V2/Default.aspx
10.信義房屋房價指數 : http://www.sinyi.com.tw
11.台灣房屋智庫 : http://news.twhg.com.tw/
12.各地巿政府地政局處與內政部統計月報 : http://sowf.moi.gov.tw/stat/month/list.htm
13.信報財經新聞 : http://www2.hkej.com/instantnews/international/article/1018938