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市地重劃效益 – 黃帝不動產

市地重劃效益

辦理市地重劃之效益如下: 

(1) 土地價值增漲:

重劃區土地所有權人雖須提供土地以折價抵付公共設施用地及重劃費用負擔,但重劃辦理完成後,區內公共設施完備,土地分配井然有序,地價自然隨之上漲。 

(2) 享受減稅之利益: 

a.地價稅:

 重劃辦理期間無法耕作或不能為原來之使用而無收益之土地,地價稅全免,重劃完成後地價稅可減半徵收2年。 

b.土地增值稅:

 重劃區土地所有權人提供負擔之土地,主辦機關將發給重劃負擔總費用證明書,於重劃後第一次移轉時,可以抵銷土地漲價總數額後再計徵土地增值稅,並依計算之稅額再減徵40%之土地增值稅。 

(3) 促進都市健全發展:

 重劃區土地係配合都市計畫內容予以整體開發建設或更新,完成各項公共設施建設,美化環境,形成良好居住環境。 

(4) 健全地籍管理:

 重劃後地籍重新整理,便於管理,減少土地經界糾紛,並可消除畸零地之問題。 

(5) 公平負擔:

 市地重劃係基於「受益者負擔」之公平原則實施,並可避免以一般徵收取得公共設施用地,而犧牲公共設施保留地所有權人之利益。

(6) 消除共有土地:

對原來產權複雜之共有土地,各共有人可藉辦理重劃之機會,協調分配為個別所有,節省共有土地分割之費用,並因產權單純化而促進土地有效利用。

黃帝不動產

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