黃人傑Huang,Jen-Jei梁崇偉Liang,Chung Wei2019-08-282005-6-302019-08-282005http://etds.lib.ntnu.edu.tw/cgi-bin/gs32/gsweb.cgi?o=dstdcdr&s=id=%22G00H2102001%22.&%22.id.&http://rportal.lib.ntnu.edu.tw:80/handle/20.500.12235/85393論文摘要： 我國地價與土地稅制度主要是遵照當初國父平均地權的精神與理想所訂定的，這套制度雖歷經多次修正及調整，最後終究以達成國父平均地權理想為宗旨。而我國土地稅制度實施多年之成果卻為人所批評，不但與國父平均地權的理想差距過大，重要的是，我國土地相關制度與稅賦的實行在社會正義上也不斷受到詬病，而平均地權的理念與內涵在實際施行上也受到挑戰。本文從二十世紀美國著名的哲學家羅爾斯（John Rawls，1921～2002）「正義理論」（A Theory of Justice，1971）的真義與內涵為衡量標準，從法令與政策面來探討我國土地價格與稅賦制度迄今實施的結果，試圖找出其問題與原因所在並提出建議。 　　第一章緒論，說明撰寫此文之動機及研究之目的、研究的範圍、研究的方法，最後再闡述說明研究的步驟與流程。 　　第二章回顧地租稅理論基礎與相關文獻，針對中外學說有關地租與租稅公平原則的論點加以說明、歸納與分析。 　　第三章說明西方相關公平正義觀念，並進一步就羅爾斯理論核心「兩個正義原則」等相關理論加以論證與說明，並敘明採取羅爾斯正義理論的理由，將「公平正義」之精神與原則確定，作為衡量土地租稅法令與政策的標準。 　　第四章對我國土地稅立法公平性的檢驗，先對平均地權條例有關土地稅相關規定沿革加以瞭解，在進一步對於土地稅立法趨勢加以研究，進而對地價稅與土地增值稅之立法規定加以批判，同時說明我國土地稅的問題所在。 第五章探討與檢視我國土地稅政策，並以兩個重大案例為實例研究，由此觀察並預測社會公平正義的走向。 　　第六章為全文之總結，將前六章所提之內容作成本論文之結論，檢視臺灣現行土地稅賦制度在公平性之缺失，加以綜合並提出研究發現與後續研究方向及建議。Abstract： The land value and land tax system in Taiwan is based on the spirit and ideals of Dr. Sun Yat-Sen's " equalization of land right". This system has been modified and adjusted many times to achieve the goal of "equalization of land right". However, the land tax system that was implemented has been criticized for many years. From a social justice standpoint, the " equalization of land right" was not executed fairly thus drawing constant criticism. The ideals of “equalization of land right” was never actually realized. The thesis has adopted a baseline understanding from "A Theory of Justice" by John Rawls, who was a 20th century renowned American philosopher. We shall discuss the results of the laws and policies that the land price and land taxes system that have been implemented in Taiwan. The thesis will attempt to uncover the reasons behind the systems faults. In addition, we shall put forth a viable proposal as a solution for consideration. The first chapter shall introduce the goal of the research, its scope of research, the research methods and details of each step and work flow as well as the motivation behind setting out on this research to begin with. The second chapter reviews the ''land rent" rationale and correlating literature using domestic and foreign theories associated to the "fair principle" of land rent and land tax , in order to explain and analyze the crux of the research. Chapter 3 explains the western correlation between fairness and justice, and further explains and dialectically proves the "two justice principles" of Rawls’ main theory. It explains clearly the reason why adopting the Rawls's theory of "A Theory of Justice" is a better system. Confirming the spirit of "justice as fairness" as the standard is necessary to determine in land tax ,law and the policy. In chapter 4, we examine the fairness of the land tax legislation in Taiwan. We will start by understanding the evolution of the land tax stipulation of "equalization of land right" rule and study the implications of the land tax legislation. An analysis shall contrast the legislation and correlating stipulation of land value tax and land value increment tax. It shall also point out the inherent issues and problems. The fifth chapter discusses and inspects the land tax policy in Taiwan and looks at two significant cases as examples relative to the observed and forecasted social justice trend. The sixth chapter summarizes and concludes the research, analyzing the present land taxes and levies system flaws and its fairness in Taiwan, synthesizes the results and proposes the research discovery. Finally, this chapter brings up the following research direction and offers suggestion to improve the overall social welfare of my fellow Taiwanese.約翰‧羅爾斯正義論公平正義地價稅土地增值稅John Rawlsa theory of justicefairness and justiceland value taxland value increment tax