本文检讨有无可能透过不动产税制之经济引导作用,防止或矫正房地价格飙涨的情势。为达到促进投资,方便流通,但防止单纯赚取价差之房地买进卖出的管制目标,(1)土地用途编定向比较有价值的方向变更时,应课征以用途变更为要件之特别税捐或规费。(2)将土地开发的外部成本确实内部化,以降低对于土地交易所得税的依赖。(3)分离独立观察土地及房屋的市场价值,规划土地及房屋税制之税基的规定。(4)建立房地集中交易市场,使房地之交易行情透明化,方便在有房地交易时,能确实依据实际交易价格计算其所得额,并配合不动产政策,规划适当税率,课征房地交易所得税。(5)有房地集中交易市场时,房屋或土地的资本利得税之轻重如有调整的需要,其调整点宜设定在税率,而不在税基。(6)资本利得有关税捐的税率,应定在哪一水平,取决于政策上对于不动产之资产利得的课税立场。(7)房屋及土地之课税收入除用以支应房地建设所需的外部环境外,并必须用来解决经济弱势者的社会住房问题。 This article reviews whether it is possible to prevent or rectify the soaring real estate prices through the economic guiding function of the real estate tax system. In order to achieve the regulatory objectives of facilitating investment and facilitating circulation but preventing buying and selling solely on the basis of the spread, (1) changes in the use of land for purposes that are more valuable should be channeled Taxes or fees. (2) The external costs of land development are indeed internalized to reduce reliance on land exchange income taxes. (3) Separation of the market value of land and houses under independent observation, planning of the tax base of land and housing taxation system. (4) Establishing a centralized market for real estate to make the trading market of the premises transparent, facilitating the calculation of the proceeds based on the actual transaction price when there is a real estate transaction, and coordinating with the real estate policy, planning the appropriate tax rate and class levying room To the exchange of income tax. (5) Where there is a concentration of real estate on the market, the capital gains tax of houses or land, if adjusted for adjustment, should be set at the tax rate instead of the tax base. (6) The rate of taxation on capital gains should be set at what level, depending on the policy’s tax position on the gains on assets of immovable property. (7) Taxes on housing and land should be used to meet the social housing needs of the economically disadvantaged, in addition to supporting the external environment required for the construction of the premises.