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The immovable tax system in our country had already deviated for a long time. It resulted in many loopholes and therefore the gap between rich and poor is huge. Particularly, the real estate income tax system is most strongly denounced by our people. Under the old real-estate transaction tax system, house and land are separated by from levying house income tax and land value increment tax, targeting land price increases which are not a result of labor capital increase are subject to tax levy. However, actual transaction prices exceeding the announced current land value gain are not subject to income tax burden. Land transactions occurring in the same year are not subject to land value increment tax rendering, as the announced current land value has not yet been adjusted.
In order to eliminate the public dissatisfaction with highly house prices, to solve the real estate speculation behavior, the implementation of living justice, the Taiwanese government successively implemented the Specifically Selected Goods and Services Tax Act on June 1, 2011 and implemented the Application for Registration of Real Information for Real Estate Transactions on August 1, 2012 and real estate integration income tax system in January 2016 and other policies. The purpose was to achieve taxation fairness and rectify the housing market.
This article first discusses the sunrise clause from the principle of non-retroactivity of law and the principle of legitimate expectation. The design of the sunrise clause does not violate the principle of non-retroactivity of law, the protection of the people is the most comprehensive, but it may have a significant impact on the effectiveness of tax reform. And then discuss the land of the levy of the income tax system in the collection of practice may face problems. Respectively, from the tax subject, according to the law issued by the construction of the license of land recognition, to obtain the cost of identification, and land value-added tax system integration problems, tax rate structure and other manipulation to reduce tax burden behavior. Finally, discuss the buyers and sellers the follow-up problems after the termination of the contract, including whether the tax paid-up should be refunded, the date of acquisition of the immovable property, the determination of the holding period, and so on.
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