| Summary: | 碩士 === 國立臺灣大學 === 法律學研究所 === 107 === Real estate tax base assessment is a combination of professional real estate value appraisal and political decision making. In Taiwan, real estate tax rates are determined by standards stipulated by the central government, whereas the real estate tax base is calculated by local governments. This discrepancy makes the process through which the tax base is assessed worthy of in-depth investigation. Tax bases determine the real estate tax rates payable by taxpayers and are affected by the objects of taxation and method of real estate price appraisal, resulting in frequent disputes between taxpayers and taxation agencies.
This study investigates the tax base for real estate tax in Taiwan. It first discusses the concept of real estate by comparing the concepts of “land and things which are constantly affixed thereto” in the Civil Code and “land and improvement on land” in the Land Act. Further analysis is conducted on the various taxation practices when the object of taxation is the possession or transaction of real estate and any resulting capital gains. Through in-depth examination of the assessment methods for calculating real estate tax bases, the study considers the tax bases of land and land improvements and the legal and procedural basis according to which the value of a real estate property can be appraised and converted to its tax base. Other than value appraisal practices, this study also focuses on tax base assessment regulations that enable personal participation of interested parties and administrative remedies available to dispute assessment results. Discussion of real estate tax base practices covers qualitative aspects that involve recognition of the object of taxation as well as quantitative conversion of tax bases. Regarding the object of taxation for land value tax in Taiwan, a preferential tax rate can only be granted to an object that qualifies for appropriate land use types and other additional conditions. For example, any land that is not designated as “agricultural” land will be subject to agricultural land tax if it is in fact used for agriculture and meets certain conditions. Quantification of land value tax base in Taiwan emphasizes the location’s land value appraisal, verified transaction and final sale price, and government-assessed land value when the transaction is concluded. Regarding objects of taxation for improvement of land, this study focuses on whether mechanical installations should be recognized as houses and be subject to house tax as well as the recognition standards that are currently in practice for such installations. For quantification, application of the typecasting approach (typisierende Betrachtungsweise) is introduced, and subsequently practices in terms of quantities, types, and depreciation rates of different construction materials used in specialized structures are analyzed.
This study concludes with suggestions for the areas of current practices that are deemed unreasonable. Specifically, real estate appraisers should play a greater role in real estate tax base assessment. Assessment of industrial real estate tax base requires clearer standards, and assessment standards for specialized structures should be more thorough and refined, with information relating to real estate tax base assessment published in a timely manner.
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