大地主回來了 地價稅大戶比率 創新高
2018/1/30
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<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">公告地價調高，大地主變多了！財政部統計</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2016</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年私有土地地價稅繳納稅額中，金額逾萬元者增至近</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">80</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬戶、佔總繳稅戶數快</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">成，創下史上新高，且這些地主有超過</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">8</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">成以上集中在</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">6</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">都。</span></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">據統計，</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2016</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年全國私有地地價稅繳納戶數達</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">808</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬戶，總繳稅金額為</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">882</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">億元，但有近</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">80</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬戶繳稅者稅額逾萬元以上，大戶總繳稅金額逾</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">743</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">億元，佔全國私有地地價稅比重超過</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">8</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">成以上。</span></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><strong><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #002060;">台北市</span></strong><strong><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #002060;" lang="EN-US">23</span></strong><strong><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #002060;">萬戶最多</span></strong></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">若以繳納金額逾萬元大戶來看，以台北市</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">23</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬戶最多、其次是新北市</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">14</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬戶，桃園市、台中市、台南市與高雄市這</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">4</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">各都在</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">5~8</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬戶之間，合計貢獻總金額僅</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">283</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">億元，但光台北市收到</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">23</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬名大戶繳納的地價稅，就已超過</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">250</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">億元，佔整體大戶貢獻金額</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">743</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">億元的逾</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">3</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">成。</span></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">官員指出，私有地地價稅繳稅金額在</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2500</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">元以下的民眾變動不大，近</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">5</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年來皆維持在</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">545</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬戶至</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">570</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬戶間，總繳稅金額僅在</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">46~49</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">億元間，佔整體繳稅金額比重都落在</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">6~7%</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">水準。</span></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><strong><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #002060;">桃中自用住宅增加</span></strong></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">官員進一步表示，</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2016</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年台中市、桃園市自用住宅戶數各為</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">50.6</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬戶與</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">48.7</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬戶，</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">地自用住宅戶數增加明顯，年增率皆在</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">成以上，高於雙北增幅在</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">5%</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">以下，顯見雙北房價太高，人口逐漸選擇外移至其他都市求生。</span></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">住商不動產企劃研究室經理徐佳馨認為，北市在</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2016</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年剛碰到地價稅</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">3</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年調整一次，調幅大增，加上北市原本公告地價就高，不少土地持有人是作為營業使用，地價稅採非自用住宅稅率，稅收自然相當驚人。</span></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">至於桃園市與台中市自用稅籍增加，徐佳馨表示，可能和近幾年行政區內施政與招商備受肯定，人口穩定移入定居所致。</span></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><strong><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #002060;">公告地價貼近市價</span></strong></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">信義房屋不動產企研室專案經理曾敬德指出，從不動產市場先天性狀況來看，台北市房價是新北市</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">倍、是其他</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">4</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">都近</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">4</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">倍，地價稅自然比較高，台北市公寓售價可能相當於中南部一間品質很好透天厝。</span></p>
<p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">財政部解釋，近</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">10</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年來公告地價不斷因為土地持有面積大、精華區地價不斷走揚等因素影響逐次調高，公告地價愈來愈貼近市價，而台北市不動產價格走高、桃園市和台中市人口移入數量增加，地價稅增加，有利於挹注地方政府的財源。</span></p>
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