公有土地信託之研究-以租賃型信託為例

Abstract

近年來，政府為了推動各項福利措施及公共工程，耗費了龐大的財政預算。為因應此日益增加之支出，各項籌措財源的方式不斷推出，包括調整稅基、增加稅目、促進公共投資、發行公債………等。其中，扮演挹注國庫收入角色的公有土地之管理績效更是受到各界的重視。惟政府機關礙於人力及預算，對公有土地自難收有效之經營及管理，使得不法佔用，濫墾、濫建之情形不計其數。 為配合政府迫切之財政需求，公有土地之管理策略，更需朝向主動開發、有效利用方向來前進。現行公有土地的利用方式中，政府所扮演的角色大多停留在單純的土地提供者，所得的收益均來自於土地處分的價值而非實質開發之效益。本研究希望能透過對現行公有土地處分機制的分析與對土地信託開發的研究，來達成以下目的：一、檢討現行公有土地管理機制與利用方式，藉此發掘出公有土地未能適當開發之問題。二、介紹日本土地信託制度的源起、背景及其實施成果。三、藉由日本實施土地信託之經驗，探討我國公有土地交付信託的可行性（或不可行性），以提升公有土地使用的效益，促進經濟的發展與社會的進步。 本研究的主要結論為：一、現行公有土地管理機制與利用方式上所遭遇之問題為：公有土地管理機關分歧且未能建立土地使用成本的觀念、以及公有土地利用方式過分著眼於當前之財政收入而缺乏開發的概念。二、在信託開發機制中，公部門角色已由單純的土地提供者轉變成獲取利益與承擔風險的開發者，以更接近市場運作機制的方式與民間合作開發公有土地，提升因土地開發所帶動產業發展之周邊效益。土地透過信託方式之開發，將可達到如下之成效：（一）減輕政府人力及資金負擔，提高土地的有效利用（二）有效整合民間資源參與公地開發機制（三）享受開發收益並仍保有公地所有權（四）匡正土地炒作之風氣（五）促進土地之流通（六）行政程序更具彈性化。 我國目前土地信託法制已幾近完備，然實務運作卻仍付之闕如，本研究特別採用深入訪談法，分別以公有土地管理機關及信託業者之角度，探討公有土地迄今未能推動信託的原因。

In recent years, Taiwan Government has expanded its national budget to carry forward its welfare policies and public construction projects. In order to meet the demand of increasing expenditures, the government has been engaged in ways, such as adjusting tax base, increasing tax items, issuing the government bonds, to enhance the budget quality. The management performance for state-owned land, a factor of national income resources, has highlighted itself to the social attention. However, due to the limitation of manpower and budget, it is restricted to perform well in the management of state-owned land. As a result, there are countless cases of illegal occupation, farming and construction on the state-owned land. To support the urgent financial demand of the government, an appropriate management strategy for state-owned land development is needed. Most contracts only offer the Government the role of land supplier, so the income is due only to the disposal value of the land and can not benefit from the effect of the exploitation of the land. By analyzing the present mechanism of the management of state-owned land ,it is expected that the following goals could be achieved： 1. Find out the problems to the issue of under-developed and unreasonable usage of the public land by observing its present managing mechanism. 2. Studying and describing the Japanese public land trust system including its beginning, its background and its development and outcome. 3. Basing on Japanese experience, studying the feasibility of the establishment of Taiwan state-owned land trust system. It is aimed to enhance the usage value of Taiwan state-owned land, and improve the economic development and social prosperity. Two major conclusions are drawn: 1.The problems we are facing in the state-owned land management and usage are, short of a unified land authority, lacking of the cost-effect thinking, and the emphases of more financial revenue than land exploitation; 2. According to the land exploitation trust mechanism, the public sector’s role has changed from a land supplier to a land developer, i.e. the authority can enjoy the land developing benefit but also have to take its risk as an explorer. The Government needs a market mechanism to cooperate with private sector to promote the industrial peripheral effects through the land exploitation. The public land development by trust can at least achieve the following functions and effects：1. Reducing the Government’s burden of manpower and capital with the promotion of the effective use of the land. 2. Combining effectively with the private resources to participate the public land development. 3. Enjoying the benefits of land development and holding the land ownership at the same time. 4. Correcting the bad trend of land opportunism / gamble. 5. Improving the circulation and use of the land. 6. Increasing elasticity in administration procedure. Taiwan’s law in land trust system has nearly completed, but it has no achievement in practice yet. Intensive interviews are carried out to find the reasons of no achievement at the points of view of the public land authorities and the trustees respectively.