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政大典藏 > College of Commerce > Department of Finance > Theses > Item 140.119/87885

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87885

Title:	土地增值稅違章裁罰之研究 The Research of against law and status of fine of land value tax
Authors:	王俊龍 Wang, Jiunn Long
Contributors:	李金桐 Lee, Jin Tung 王俊龍 Wang, Jiunn Long
Keywords:	增值稅 Land Tax against law and status of fine
Date:	1994
Issue Date:	2016-04-29 09:32:07 (UTC+8)
Abstract:	我國土地增值稅在漲價歸公上扮演相當重要的角色。實際執行過程方面配合「實施都市平均地權條例」、及「平均地權條例」的頒佈與實施，我國土地值稅實施涵蓋範圍亦由都市地區擴及全省。在經過多年實行之後，不免產生一些問題。或許解決增值稅現行各問題，可另行由現行減免範圍及罰則方面來思考。本文最主要的目的，試圖由現行增值稅中關係罰則的減免措施出發，如農地移轉免徵增值稅、捐地社會福利事業或依法設立私立學校免徵增值稅、符合土地稅法第卅五條之土地重購退稅、增值稅有關獎投及產升條例優惠等措施，找出以上措施對稅基的影響。其後再針對後續追蹤、執行方面，探討罰則規定所存在的問題與其解決之道。希望透過罰則的修訂、及其有關之增值稅減免範圍的縮減，對現行問題的解能有些許的助益。
Description:	碩士國立政治大學財政學系 82255014
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002003337
Data Type:	thesis
Appears in Collections:	[Department of Finance] Theses

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