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    題名: A Comparative Study on Farmland Taxation in Germany and Taiwan
    作者: 顏愛靜
    Yen, Ai-Ching
    日期: 1990-06
    上傳時間: 2008-11-18 09:46:56 (UTC+8)
    摘要: 1.於西德,就農場用地定期課徵賦稅的徵稅基礎,即農場標準課稅價值,其係按生產價值予以評估。由於農場係包含經濟要素與住宅要素兩項,故其標準課稅價值為農場用地的經濟價值(或稱收益價值)與農宅的租賃價值之合計。2.個別農場生產價值的評估,係經比較調整過程求取而得。為利於比較調整程序之進行,乃由財政當局遴選全國、各邦與各郡之評價基準點(標準農場)。所謂「理想農場」,係指全國壤質、土地使用條件最佳的農場,也就是全國最優的標準農場。個別農場的稅基評價結果,均以相對指數值表之,而理想農場的指數值為100。3.現行標準課稅價值,係以1964年1月1日為定價基準日,所定價值自1974年1月1日起沿用 今。此等價值未予調整的主要理由是:(1)理想農場的實質淨收益正逐年遞減中,(2)重新規定標準課稅價值的經費浩繁,手續龐雜。4.就農地定期課徵的賦稅,有土地稅、財產稅與遺產稅,其稅基均是農場標準課稅價值。由於1964年所評定的標準課稅價值,遠低於市場價值,故農民投資於農場資產,即意味著土地稅、財產稅與遺產稅的負擔均低。5.原則上,因土地移轉所產生的淨益,均需納入可稅所得,課徵所得稅。惟按所得稅法之規定,倘農地移轉的淨益再用以購買其他替代農場,則可免予課稅。由於西德的所得稅法給予農民特別的免稅保障,使其得以因應經濟發展過程中的調適壓力問題。6.於臺灣,中央政府決定自1988年起取消田賦的課徵。採此措施,的確可減輕農民生產成本的負擔,然卻可能引發若干問題:(1)土地所有權人之間的稅負不公平,(2)難以促進農地的有效利用,(3)藉減稅措施以獎勵擴大農場規模的成效盡失,(4)有引發投機者將農地變更使用卻無須支付任何附加稅之嫌。7.就改善農業結構的觀點言,西德就農地課徵較輕賦稅的措施,誠然要比我國取消田賦課徵的措施略勝一疇。蓋原以減徵農地稅或加徵荒地稅的獎勵或懲戒措施,皆無從發揮功效。8.我國未來農地稅制的更革方向,為:(1)稅基評價宜按生產價值評定,(2)地稅得徵收實物或折繳代金,(3)平衡一般土地與三七五租約地的稅負,(4)農地稅與水利費宜按農場規模大小累退課徵。(1) In Germany, the Standard Tax Value of a farm is basically assessed on the basis of production value. Because the assessment of a farm consists of two parts, the economic element and farm house element, its Standard Tax Value will be the economic value (or proportional return value) of the farmland plus the rental value of the farm house.(2) The production value of the individual farm is assessed by a procedure of comparision. For the purpose of comparision, valuation bases were selected by the financial authorities on the national, state and county level. The ideal farm is the best agricultural enterprise with the highest land classification in the country. The results of the assessment are expressed in relative terms by index number, and the index of ideal farm is 100.(3) The actual Standard Tax Values were reidentified as the common value on the key date of Jan. 1th, 1964. The renewed values were first applied since Jan. 1th, 1974. The reasons why these values remain unadjusted were that: 1. the net return of the ideal farm was decreasing annually, 2. the administrative expenses for a new assessment was too high.(4) The taxes levy upon farmland are Land Tax, Property Tax and Sucession Tax, and the tax bases are Standard Tax Values. Because the 1964 assessment on the Standard Tax Values results in a substantial reduction of the land property value against its market value, investments in farm real estate mean reduction of Land Tax, Property Tax and Succession Duty. In other words, the farmer's tax burden related to his land property is extremly low.(5) In principle, all net gains from alienation of land are taxable incomes and are liable for Income Tax. However, the Income Tax Act provide that if the proceeds of farmland transaction are used for acquisition of replaced land, the tax liability is exempted. Today, in Germany, these exemptions from Income Tax are necessary in order to protect farmers from heavy taxation to escape the economic adjustment pressure.(6) In Taiwan, the central government repealed the Farm Land Tax (FLT) and the announcement came into effect in 1988. This measure can indeed reduce some of farmer's production cost; never-theless, it may cause some significant problems, such as: 1. inequity in tax burden among landowners, 2. inefficiency of agricultural land use, 3. the degraded function of the measures for encouraging farm size enlargement by tax reduction, 4. to stimulate speculators to convert farmland into other use without paying any surtax.(7) From the point view of the improvement for agrarian structure, the light taxation system upon the farmland in Germany is better than the abolishment of the FLT in Taiwan. On the whole, the policy of tax free for farmland holding is not very effective.(8) The recommendation to the FLT system reform in Taiwan are: 1. tax base should be reassessed on the basis of production value, 2. tax payment may be made in kind or in cash, 3. equalization of taxes on Self-cultivated Land and Tenanted Land, 4. FLT and Water Irrigation Fee should be levied regressively in accordance with farm size.
    關聯: 政治大學學報, 61, 667-692
    資料類型: article
    顯示於類別:[地政學系] 期刊論文
    [第61期] 期刊論文

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