| 摘要: | 都市更新之目的為改善人民居住環境、增進公共利益，使都市機能更趨完善，然而都市更新之推動不易，其所面臨之課題諸如涉及所有權人數眾多，整合不易；政府公權力介入機制，審議審查時程冗長；時間成本高，都市更新成功案例所花費時間約五至十年不等，甚至遙遙無期。
而近年來房價不斷上漲，不動產價格過高，為了抑制飆漲房價，台北市政府訂定多重房地稅之稅改政策，主要以房屋稅及地價稅為稅改目標，此次稅制改革所牽涉層面甚廣，其中包括都市更新政策之推動，由於參與都市更新重建之老屋，因折舊而房屋稅額較低，若房屋稅於短時間內大幅調漲，對於都市更新之土地及建物所有權人而言，將造成其更新後無預期性之稅額負擔，影響其參與意願。
因此，本研究將彙整國外相關不動產稅制度之案例以供研究之參考，並藉由回顧都市更新與租稅政策之關係，以及對都市更新之影響因素探討，結合深度訪談法，取得相關學者專家之意見，探討我國不動產稅對都市更新重建之影響及其因應策略。
The purpose of urban renewal is to improve the living environment of the people and enhance the public interest, so that the urban function is more perfect. However, the urban renewal is not easy. The problems such as the large number of ownership and the integration are not easy. The government public right force puissant intervene; time cost is high, urban renewal success case takes about five to ten years, even in the foreseeable future.
In recent years, housing prices continue to rise, real estate prices are too high, in order to suppress house prices, the Taipei city government to set up multiple land tax policy, mainly in the housing tax and land tax. The tax reform involved very wide, including the promotion of urban renewal policy. Participate in the urban renewal of the old house, because the housing depreciation so the housing tax is low. If the housing tax in a short period of time a substantial increase, will result in the urban renewal of owners to afford the unpredictable tax, even affecting its willingness to participate in urban renewal.
Therefore, this study organize the foreign property tax system for the reference of this study, and review the relationship between urban renewal and tax policy, and the factors influencing urban renewal, combined with the in-depth interview method to develop a response strategy that the Taipei City housing tax increase to affect urban renewal. |
