公告土地現值為課徵土地增值稅的主要參考依據，其評估結果遭到諸多質疑，藉由相關文獻本文將其歸納為公平性與效率性二方面的問題。前者導因於垂直不公平稅賦，後者則來自市場交易價格的落差。針對此等缺失，部分文獻傾向以迴歸分析法分離影響地價因素，藉以作為短時間內查定人量土地價格的方式，然而受限於台灣土地交易價格與收益價格高度偏離的特性，恐有將非理性因素納入考量之疑慮，因而本文提出量價分離評估理念，並據以評估公告土地現值。本文藉由評估比值(assessment ratio)作為比較分析的工具，以不同價值土地之評估比率是否相等，檢視評價結果的公平性；以評估價格與市場交易價格比率接近一的程度，判斷其效率性。在市場交易價格合理可信的假設前提下，研究發現，以台南市安南區為例，藉由此方式評定公告土地現值，雖無法改善公平性問題，但卻可有效提高評價的效率性。 The Official Land Value is the basis for the levying of Land Value Increment Tax in Taiwan. The assessed results of Official Land Value are always criticized. This paper, based upon literature review, argued those there exit equity and efficiency problems in current Official Land Value system. The former is resulted in the vertical inequity and the latter is caused from the gap between market price and Official Land Value. In order to solve these problems, some papers argued that the assessment of Official Land Value should use multi-regression method so as to know the factors, which influence the land price. However, in Taiwan, there exits a big gap between market and income value. Based upon the equity and efficiency viewpoint, this paper applies the concept of Segregation in Quantity and Value (SQV) to replace current Official Land Value method. Moreover, an empirical study, which adopts assessment ratio concept to examine the assessed results in order to judge the efficiency of both SQV and Official Land Value assessment, has been conducted. The results show there exists inequity on both methods. However, from the efficiency viewpoint, the method of SQV is much better than the current Official Land Value method.