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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/88044


    Title: 農地變更使用之實證研究-增值利益評估與回饋之分析
    A Positive Study of Farm Use Conversion - An Analysis of Betterment Appraisal and Recapture
    Authors: 林靜如
    Lin, Jing Ru
    Contributors: 楊松齡
    Yang, Song Ling
    林靜如
    Lin, Jing Ru
    Keywords: 土地開發
    規劃義務
    發展權價值
    公平
    增值利益回饋
    Land development
    Planning obilgation
    Development value
    Equilty
    Betterment recapture
    Date: 1994
    Issue Date: 2016-04-29 09:45:27 (UTC+8)
    Abstract:   土地增值稅對土地變更使用產生之不勞利得,並無法立即課取,其課徵時機仍待土地移轉時。基於漲價歸公理念,本文認為短期內宜建立土地變更使用回饋制度,以輔土地增值稅之不足,而回饋制度建立,其核心在於土地變更使用時發展權價值衡量。鑑於國內土地估價制度尚未健全,本研究乃應用土地變更使用後增加之樓地板面積,估算土地變更使用後之發展潛力,並據以研擬農地變更使用增值利益評估模式,進而搜集相關資料以為實證分析。
    Description: 碩士
    國立政治大學
    地政學系
    82257003
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002003260
    Data Type: thesis
    Appears in Collections:[地政學系] 學位論文

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