不動產交易應該是依據「土地登記規則」辦理。「土地登記規則」裡，也只說要填寫登記申請書，並沒有規定「登記申請書」裡面應該要有什麼欄位。要買賣雙方申報交易價格，只要在「登記申請書」裡，增加一個「交易價格」欄位就可以了。
就算說要修改「土地登記規則」，「土地登記規則」是內政部的行政規則。這應該只要內政部一個行政命令，經總統公佈施行就好，也不需要經過立法院同意...
價格公開的部分，之前有看到新聞說有法務部解釋，只要不涉及揭露買賣雙方姓名、身分證字號等訊息，單獨揭露交易價格與房屋屬性，並非個人資料保護法所限制之範圍。
如此看來，只要內政部修改「登記申請書」的內容，增加登記「交易價格」，就可以公開不動產交易價格，何以需要修法？
提供交易價格算是登載公文書，作假會觸犯刑法第 214 條「使公務員登載不實罪」:
「明知為不實之事項，而使公務員登載於職務上所掌之公文書，足以生損害於公眾或他人者， 處三年以下有期徒刑、拘役或五百元以下罰金」
作假申報是要坐牢的！何以地政司官員認為「如果只是修改行政命令，恐怕無法達到得知真實價格的效果」？
只要規定要求買賣雙方於移轉登記時，申報交易價格並提供契約影本。這樣買賣雙方都有法律責任誠實申報。這樣就可以加諸買賣雙方揭露交易價格的法律義務，當然可以得知真實交易價格。
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房市透明化 學者籲政府擔責任
20100528 17:57:48
（中央社記者何孟奎台北28日電）為推動房屋交易資訊透明化，多名學者與無殼蝸牛聯盟今天在立院呼籲，推動不動產交易價格資訊透明是政府責任，內政部地政司應修改土地登記規則相關規定，讓民眾知道真實價格。
民進黨立委陳節如下午舉辦「落實不動產交易價格資訊透明」公聽會，包括政治大學地政系教授張金鶚、玄奘大學財金系副教授花敬群、無殼蝸牛聯盟發言人彭揚凱、內政部地政司官員、經建會官員以及房仲業者都與會。
陳節如表示，美國民眾買房之前，可輕易查到歷次交易價格，美國政府對資料查詢與蒐集也訂定規範，讓業者、民眾可付費取得完整資料庫。可見透過修改土地登記規則，由政府直接掌握交易資訊，才能真正解決資訊公開的問題。
張金鶚說，中央銀行總裁彭淮南日前曾指出，許多地段高房價都是假象，可見台灣不動產交易價格資訊有多麼不透明；要讓房屋交易資訊透明化有許多管道，最簡單的就是修改土地登記規則土地登記買賣價格，而非公告價格。
張金鶚認為，房屋交易資訊透明化沒有侵犯隱私權的問題，「現在土地謄本都調得到，都是可揭露的資訊。」他強調，不動產交易價格資訊要透明化，「政府部門要去做，只要求民間是不足的。」
彭揚凱指出，房屋交易資訊透明化是政府的責任，如果要求房仲業者自律，是推托責任的做法；政府應訂定明確的規範，讓民眾有所依據，地政司應修改土地登記規則，用行政命令就可解決此一問題，不要再推給其他機關。
內政部地政司官員回應表示，要推動不動產交易價格資訊透明化，土地登記也是一個方向，地政司不會推托責任；但如果只是修改行政命令，恐怕無法達到得知真實價格的效果，最好回到法律層面，研究如何修法。990528
2010年5月30日
2010年5月27日
財政部長的良知呢？
在這次英國國會大選獲勝的保守黨新政府，計畫提高個人資本利得稅稅率，使與個人所得稅稅率稅率一致。目前營利事業所得稅稅率是 28%，個人所得稅稅率是 20%、40% 及最高級距的 50%。但是個人資本利得稅稅率只有 18%。
在目前的稅法下，出售供自己居住使用、且自己主要居住所在的住宅(main home)免資本利得稅，但個人出售投資目的房地產或其他較少居住使用的住宅(second home)則適用 18% 的資本利得稅稅率。
因為資本利得稅稅率差異，許多高所得者投入大筆資金投資房地產，享受出售房地產所得只需要繳 18% 的資本利得稅，規避自己原本應該適用的 40% 或 50% 個人所得稅稅率級距。
現在保守黨政府打算提高資本利得稅稅率，使與個人所得稅稅率一致。
但此項計畫受到年輕議員的反對。
對於年輕議員的異議，新上任的商務部長 Cable 反駁如下：
"At present it is quite wrong and it is an open invitation to tax avoidance to have people taxed at 40% or potentially 50% on their income, but only taxed at 18% on capital gains; it leads to large scale tax avoidance so for reasons of fairness and practicality, we have agreed that the capital gains tax system needs to be fundamentally reformed."
「現在的作法不但有錯，而且等於公開邀請民眾規避 40% 或 50% 的所得稅，然後只繳 18% 的所得稅；這會導致大規模的逃稅，因此為了公平起見並就實務上考量，我們同意資本利得稅系統需要大規模改革。」
其他議員又說這樣會懲罰辛苦工作存錢，投資房地產做退休金用的藍領階級 (working class)。
商務部長又反駁：
"I don't accept the way he puts it. I don't think there are terribly many people who he describes as working class who get very large capital gains."
「我不同意他的說法。我認為只有少數他指稱的「藍領階級」有很高的資本利得。」
關於資本利得稅，我們的財政部長說了什麼？
------------------------------------
No split on capital gains - Cable
Business Secretary Vincent Cable has insisted the coalition government is not split over planned increases to non-business capital gains tax.
The move could see second home sales taxed at a rate of 40% or 50%.
Senior Tory MPs have attacked it as a tax on the middle classes and a betrayal of Conservative values.
But Mr Cable told BBC News it was a "key" part of the coalition deal and there was no disagreement over it between the Lib Dem and Tory partners.
Mr Cable, who has stood down as Lib Dem deputy leader, said the changes to capital gains tax would help to fulfil the Lib Dem aim of bringing more "fairness" to the tax system.
He told the BBC: "It's very important that we have wealth taxed in the same way as income.
"At present it is quite wrong and it is an open invitation to tax avoidance to have people taxed at 40% or potentially 50% on their income, but only taxed at 18% on capital gains; it leads to large scale tax avoidance so for reasons of fairness and practicality, we have agreed that the capital gains tax system needs to be fundamentally reformed."
'Punishing the virtuous'
Businesses must pay capital gains tax when they sell assets, such as buildings or shares. Non-business capital gains tax is levied on individuals who come into a windfall through the sale of property or shares.
“ Far from taxing the rich, it will simply tax the elderly at their point of maximum vulnerability - when they enter retirement ” David Davis, Conservative MP
It is set at a lower rate than income tax to encourage entrepreneurs - but many individuals have used it to invest in buy-to-let properties and other assets to plan for their retirement.
And it is these people that senior Conservative backbenchers, such as David Davis and John Redwood, say would be hit by the proposed changes.
In an article for the Daily Mail, Mr Davis said increasing the tax risked "punishing the virtuous" and "destroying aspiration".
"It will penalise hard work and saving. Far from taxing the rich, it will simply tax the elderly at their point of maximum vulnerability - when they enter retirement," wrote the former shadow home secretary.
Critics also claim that increasing non-business capital gains tax (CGT) too much will actually lead to a reduction in tax receipts as people put their money into other kinds of investment or find ways of avoiding it.
"Unless it is very carefully designed, the plan to increase CGT will not only fail to raise the money needed, it will cost money," added Mr Davis - citing evidence from the US.
But Mr Cable dismissed Mr Davis's argument, saying: "I don't accept the way he puts it. I don't think there are terribly many people who he describes as working class who get very large capital gains."
Cameron's message
And he insisted there was no real disagreement at the top of government over the changes, which will be announced by Chancellor George Osborne in next month's budget.
"It's not actually an argument between the coalition partners, as I understand it, it's an argument between a few Conservative backbenchers and others," he added.
He also dismissed John Redwood's proposal to make the tax much lower if an asset has been held for a long time, saying that would be a return to a system that had to be abandoned by the previous Labour government "because it didn't work".
Prime Minister David Cameron urged backbench critics to wait for the budget on 22 June and insisted all of their arguments were being taken into account.
He said a higher rate was needed to raise the "modest" sums needed to pay for income tax cuts for low and middle earners as part of the coalition deal with the Liberal Democrats.
He refused to be drawn on whether the changes would include safeguards to protect people who had invested for their retirement but he stressed that entrepreneurs would be protected, telling BBC Radio 4's Today programme: "We need a country that really fires up entrepreneurship."
Story from BBC NEWS:
在目前的稅法下，出售供自己居住使用、且自己主要居住所在的住宅(main home)免資本利得稅，但個人出售投資目的房地產或其他較少居住使用的住宅(second home)則適用 18% 的資本利得稅稅率。
因為資本利得稅稅率差異，許多高所得者投入大筆資金投資房地產，享受出售房地產所得只需要繳 18% 的資本利得稅，規避自己原本應該適用的 40% 或 50% 個人所得稅稅率級距。
現在保守黨政府打算提高資本利得稅稅率，使與個人所得稅稅率一致。
但此項計畫受到年輕議員的反對。
對於年輕議員的異議，新上任的商務部長 Cable 反駁如下：
"At present it is quite wrong and it is an open invitation to tax avoidance to have people taxed at 40% or potentially 50% on their income, but only taxed at 18% on capital gains; it leads to large scale tax avoidance so for reasons of fairness and practicality, we have agreed that the capital gains tax system needs to be fundamentally reformed."
「現在的作法不但有錯，而且等於公開邀請民眾規避 40% 或 50% 的所得稅，然後只繳 18% 的所得稅；這會導致大規模的逃稅，因此為了公平起見並就實務上考量，我們同意資本利得稅系統需要大規模改革。」
其他議員又說這樣會懲罰辛苦工作存錢，投資房地產做退休金用的藍領階級 (working class)。
商務部長又反駁：
"I don't accept the way he puts it. I don't think there are terribly many people who he describes as working class who get very large capital gains."
「我不同意他的說法。我認為只有少數他指稱的「藍領階級」有很高的資本利得。」
關於資本利得稅，我們的財政部長說了什麼？
------------------------------------
No split on capital gains - Cable
Business Secretary Vincent Cable has insisted the coalition government is not split over planned increases to non-business capital gains tax.
The move could see second home sales taxed at a rate of 40% or 50%.
Senior Tory MPs have attacked it as a tax on the middle classes and a betrayal of Conservative values.
But Mr Cable told BBC News it was a "key" part of the coalition deal and there was no disagreement over it between the Lib Dem and Tory partners.
Mr Cable, who has stood down as Lib Dem deputy leader, said the changes to capital gains tax would help to fulfil the Lib Dem aim of bringing more "fairness" to the tax system.
He told the BBC: "It's very important that we have wealth taxed in the same way as income.
"At present it is quite wrong and it is an open invitation to tax avoidance to have people taxed at 40% or potentially 50% on their income, but only taxed at 18% on capital gains; it leads to large scale tax avoidance so for reasons of fairness and practicality, we have agreed that the capital gains tax system needs to be fundamentally reformed."
'Punishing the virtuous'
Businesses must pay capital gains tax when they sell assets, such as buildings or shares. Non-business capital gains tax is levied on individuals who come into a windfall through the sale of property or shares.
“ Far from taxing the rich, it will simply tax the elderly at their point of maximum vulnerability - when they enter retirement ” David Davis, Conservative MP
It is set at a lower rate than income tax to encourage entrepreneurs - but many individuals have used it to invest in buy-to-let properties and other assets to plan for their retirement.
And it is these people that senior Conservative backbenchers, such as David Davis and John Redwood, say would be hit by the proposed changes.
In an article for the Daily Mail, Mr Davis said increasing the tax risked "punishing the virtuous" and "destroying aspiration".
"It will penalise hard work and saving. Far from taxing the rich, it will simply tax the elderly at their point of maximum vulnerability - when they enter retirement," wrote the former shadow home secretary.
Critics also claim that increasing non-business capital gains tax (CGT) too much will actually lead to a reduction in tax receipts as people put their money into other kinds of investment or find ways of avoiding it.
"Unless it is very carefully designed, the plan to increase CGT will not only fail to raise the money needed, it will cost money," added Mr Davis - citing evidence from the US.
But Mr Cable dismissed Mr Davis's argument, saying: "I don't accept the way he puts it. I don't think there are terribly many people who he describes as working class who get very large capital gains."
Cameron's message
And he insisted there was no real disagreement at the top of government over the changes, which will be announced by Chancellor George Osborne in next month's budget.
"It's not actually an argument between the coalition partners, as I understand it, it's an argument between a few Conservative backbenchers and others," he added.
He also dismissed John Redwood's proposal to make the tax much lower if an asset has been held for a long time, saying that would be a return to a system that had to be abandoned by the previous Labour government "because it didn't work".
Prime Minister David Cameron urged backbench critics to wait for the budget on 22 June and insisted all of their arguments were being taken into account.
He said a higher rate was needed to raise the "modest" sums needed to pay for income tax cuts for low and middle earners as part of the coalition deal with the Liberal Democrats.
He refused to be drawn on whether the changes would include safeguards to protect people who had invested for their retirement but he stressed that entrepreneurs would be protected, telling BBC Radio 4's Today programme: "We need a country that really fires up entrepreneurship."
Story from BBC NEWS:
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