在土地使用規劃管制體系下，土地開發一般需先申請變更編定為可建築用地後， 再進行建築使用，在土地開發過程中，於不同開發階段採取不同課稅方式，對土地開發時序 將有不同影響。 依本文分析結果，於土地變更時課取稅賦，如採捐地方式將延緩變更時機，惟不影響變更後 建築開發時序：如依變更利得課稅，不僅不影響變更時機，反將加速變更後之建築開發；至 課徵衝擊費方式，則將延緩變更時機，而加速建築開發，其對整體開發時序之影響，則需視 二者影響強弱而定。 至於於變更使用後建築開發階段課取稅賦對開發時序之影響，就土地變更階段而言，並無增 加稅負、影響時序之問題；惟就建築開發階段而言，於建築開發時要求捐地或課徵衝擊費方 式，將延緩建築開發；而依開發利得課稅則不影響開發時序。
Normally, it is necessary to obtain the permission from the government to develop private lands. When the government grants permission to those specific lands whose market value usually rises. Theoretically, The government then can levy a development value tax from those sands. There are about three variants of development value tax in Taiwan. The first approach is to request the developers to donate part of their lands to the public. The next approach is to levy the differential value deriving between the farm value and the value of the land at the time of conversion. The third approach is to collect an impact fee. When will the development value tax be levied will definitely influence the developers' mind to decide the timing for development, which can maximize the present value of the expected income. Therefore, the major topic of this paper is to searching the possible effects from these different taxes at some specific timing. In this research, I have the following conclusions according to the different timings of collecting. First, a tax levied as the date of land conversion, if adapt the approach of donating land, will always cause the developer to delay the development, but it wioll not influence the timing of building. If a tax collected on the development gains, it will not alter the date of conversion, but it will accelerate building. If an impact fee is levied, it will induce the developers to delay the conversion and to accelerate the building timing, but the influence on the timing of development has an indeterminately announcement effect. Second, a tax levied at the date of building, if adapt the approaches of donating land or the impact fee, will delay the building time. If a tax is collected on the development gains, it will not alter the date of building.
