近年來，臺灣經濟發展迅速，國人對於房地產的需求逐年增加，帶動 了建築業的蓬勃發展。在所得稅法及營業稅法中，關於出售土地的部分， 得依法免徵所得稅及營業稅，對於以興建房屋出售為目的的建設公司而 言，常在房地同時出售時，藉由土地免稅、房屋按實價課稅的方式，採取 不同開發模式，調整房地價格比以達到節稅的目的。對政府而言，建設公 司的房地價格如何分配，在稅收上影響很大。 在本研究中，研究者先觀察臺灣建築產業的發展演進，再針對臺灣桃 園市及新北市小型建設公司的個案，作一深入探討，藉由分析個案公司的 開發模式，以及訪談高階經理人來了解公司經營理念後，歸納出建設公司 與稅捐機關可能產生哪些稅務爭執，並提出現行實務上最適當的作法，給 建設公司在新建案上作參考。;In recent years, the economy of Taiwan grows rapidly. The increasing demand for housing leads to the vigorous development of Taiwan construction industry. According to “Income Tax Act” and “Business Tax Act”, land sales are allowed to remit both income and business taxes. By using land tax exempt and housing net taxation, those construction companies which aim to sell houses often use various development models to adjust the ratio of building and land prices in order to save taxes while the house and land are sold at the same time. As for the government, the distribution of building and land prices has a great influence on tax revenue. In this study, I firstly review the development progress of Taiwan construction industry. Secondly, I analyze the cases of small construction companies in Taoyuan City and New Taipei City. Based on the analyses of development model and the interviews of CEO, I conclude the possible disputes between the construction companies and the tax collection institutes. Also, I propose the most appropriate practices that the construction companies could apply to their new projects.
