English  |  正體中文  |  简体中文  |  Items with full text/Total items : 88295/117812 (75%)
Visitors : 23404445      Online Users : 124
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/60739


    Title: 稅收增額融資(TIF)納入捷運建設計畫審查制度之財務分析
    Other Titles: Financial Analysis of Applying Tax Increment Financing to MRT Project Review
    Authors: 賴宗裕;蘇偉強;簡龍鳳
    Lai,Tsung-Yu;Su,Wei-Chiang;Chien,Lung-Feng
    Contributors: 政大地政系
    Keywords: 稅收增額融資;自償率;審查門檻
    Tax increment financing (TIF);Self-liquidation ratio (SLR);Review threshold
    Date: 2012-03
    Issue Date: 2013-09-12 16:06:19 (UTC+8)
    Abstract: 臺北都會區捷連系統營運以來,捷運車站周邊房產價值上漲顯著,進而提高地方相關稅收。然而,過去中央政府補助地方捷運建設,卻未獲得來自地方稅收增加的回饋。鑑此,政府擬藉由「稅收增額融資」制度(tax increment financing, TlF), 將未來公共建設投資所增加之稅收部分,作為償還建設經費之擔保,藉以融資並專款專用,進而提高捷運建設財務自償能力。爰此,本文擬在「稅收增額納入捷連建設財源、」之政策思維下, 建立財務分析模型,並以臺北捷連系統萬大-中和-樹林線為例,進行財務模擬分析,期能明確自償率與審查門檻間關係,進而推導出計畫自償可行區間,而有助於建立國內捷運建設之審查標準。
    The land value around MRT stations has increased remarkably since the operation of the Taipei MRT system, and this enables the local government to levy more land-related taxes on the land around MRT stations than elsewhere. However, the central government subsidize local government MRT construction fees, which are not repaid to the central government. Therefore, the central government has recently developed the Tax Increment Financing System to capture the appreciation of land value and to increase the source of taxation so as to cover part of the construction expenses and to improve the self-liquidation ratio (SLR). Within this context, this paper aims to set up the financial model and selects the Wanda-Zhonghe-Shulin line within the Taipei MRT system as an example for a .financial analysis. Through this financial analysis, this paper explores the relationship between the self-liquidation ratio and the review threshold related to the feasible range. Finally, this paper discusses some of the policy implications of findings that serve as a reference for establishing a future review system for MRT projects.
    Relation: 運輸計劃季刊, 41(1), 33-54
    Data Type: article
    Appears in Collections:[地政學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    3353.pdf7133KbAdobe PDF691View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback