臺灣博碩士論文加值系統

台灣地區都市土地的管理由於採行土地使用分區管制，加上土地增值
稅制度不能貫徹「漲價歸公」的理念，常造成被劃設於不同使用分區內之
地主間、甚至與其他社會大眾間權益的不公平。尤其是被劃設為公共設施
用地的地主，其土地使用嚴重受限，而且政府徵收補償所依據的公告土地
現值遠低於市價，更嚴重影響被徵收地主的權益。加上地方政府普遍財政
困難，無足夠經費徵收轄區內的公共設施保留地，不但影響地主權益，更
使得公共設施興闢進度落後，都市環境品質惡劣。繼之又有古蹟保存、開
放空間保留、生態環境保護等新的問題，現行的發展與管制工具已不敷使
用。基於平均地權土地政策之「地盡其利」、「地利共享」的目標理想，
為減少都市發展之土地問題及促進土地政策目標之達成下，許多國內學者
專家建議引進發源自英國而在美國發展的「發展權移轉制度」 （
Transfer of Development Rights, T.D.R.）來改善現行都市發展與管制
制度上的問題。由於全面實施建築容積管制是我國既定的政策，以建築容
積為發展權量化的基礎實施建築容積移轉制度，較能適應國內政策環境。
本論文擬在國內實施建築容積移轉制度的前提下，前階段回顧國內外土地
發展權移轉相關理論文獻及實施經驗，繼而廣泛探討在國內客觀環境下實
施建築容積移轉制度在政治、經濟、社會、法制、環境、行政、財政等層
面之課題，並建議可行的因應措施。同時基於建築容積移轉制度應用層面
的多元化，分析比較應用於取得公共設施用地、保存古蹟、保留開放空間
、及整體開發上之性質的差異，並探討在已實施都市計畫地區及新市鎮或
新社區實施建築容積移轉方式的不同。後階段承續前階段分析之結果，以
應用於取得公共設施用地為主要目的，建構國內實施建築容積移轉制度的
基礎架構，並基於現制之考量，研擬近程實施辦法。最後以台北市一細部
計畫地區為例，進行實施辦法的示範性操作。在研究過程中體認到要在國
內實施建築容積移轉制度，必須在國內地權法制觀念下建構其法律基礎，
並在都市計畫部門及地政部門配合調整下，方能順利推行，同時須能有效
管制建築容積移轉的範圍及數量，以避免其對容積移入地區環境的過度衝
擊及投機炒作容積的行為。研究結果並發現在已高度發展的都市地區實施
建築容積移轉以取得公共設施用地的效果不彰，容易因為取得公共設施用
地而加重當地環境負擔，反過來降低公共設施預期的服務水準。但在新社
區或新市鎮實施時，預期將會有較佳的成效。

In Taiwan, as a result of using zoning to manage and to control
urban land use has made strong disproportionalities in the
interests among the landlords whose lands are in the
different land use districts. The landlords of the public
facilities lands ad hoc use their lands more limited vis-a-
vis the landlords of the building lands, and the compensations
of expropriation are much lower than the market values of
the public facilities lands. Simultaneously, local
governments'' universal financial straits make the local
governments be still more unable to expropriate the public
facilities'' lands. These not only damage the landlords''
interests but also lower the urban environmental qualities.
The current institutions have been unable to cope with the deep-
seated problems and the new problems as to maintain open space,
preserve historic sites or landmarks, and protect
farmlands, etc. Many domestic scholars and experts recommend
"Transferable Development Rights"（TDR）to overcome the
current difficulties. First, this study reviewed the domestic
and foreign literature about TDR, and extensively analyzed
the discussions about practicing TDR in Taiwan, and
suggested specific countermeasures for the discussions.
The dimensions of the discussions analyzed included
politics, society, economics, rule of law, environment,
administration, and finance. At the same time, it also
compared the differences of TDR programs in the different
practicing conditions. Second, this study established the basic
structure of using TDR to obtain the public facilities lands
according to the consequences before. Furthermore, it also
designed a short-term TDR program under the basic structure.
Finally, it selected a detail plan district in Taipei City
to simulately operate the short-term TDR program. Reviewing
this study, we will find that using TDR to obtain the public
facilities lands in the urban region with higher growth will
be easy to aggravate the environments of the districts
receiving development rights on the contrary. In the lower
growth or undevelopment region, however, TDR programs
suggested by this study will not come across those problems. In
other words, we believe that using TDR to obtain the public
facilities lands, even to maintain open space, to preserve
historic sites or landmarks, and so forth, will be more
potential in Taiwan.