标题: | 公有土地信托之研究-以租赁型信托为例 A Study of the State-Owned Land Trust with the Emphases on Leasing-type Land Trust |
作者: | 胡秀珍 Hsiu-Chen Hu 许和钧 Her-Jiun Sheu 经营管理研究所 |
关键字: | 公有土地;土地信托;State-Owned Land;Land Trust |
公开日期: | 2004 |
摘要: | 近年来,政府为了推动各项福利措施及公共工程,耗费了庞大的财政预算。为因应此日益增加之支出,各项筹措财源的方式不断推出,包括调整税基、增加税目、促进公共投资、发行公债………等。其中,扮演挹注国库收入角色的公有土地之管理绩效更是受到各界的重视。惟政府机关碍于人力及预算,对公有土地自难收有效之经营及管理,使得不法占用,滥垦、滥建之情形不计其数。 为配合政府迫切之财政需求,公有土地之管理策略,更需朝向主动开发、有效利用方向来前进。现行公有土地的利用方式中,政府所扮演的角色大多停留在单纯的土地提供者,所得的收益均来自于土地处分的价值而非实质开发之效益。本研究希望能透过对现行公有土地处分机制的分析与对土地信托开发的研究,来达成以下目的:一、检讨现行公有土地管理机制与利用方式,藉此发掘出公有土地未能适当开发之问题。二、介绍日本土地信托制度的源起、背景及其实施成果。三、藉由日本实施土地信托之经验,探讨我国公有土地交付信托的可行性(或不可行性),以提升公有土地使用的效益,促进经济的发展与社会的进步。 本研究的主要结论为:一、现行公有土地管理机制与利用方式上所遭遇之问题为:公有土地管理机关分歧且未能建立土地使用成本的观念、以及公有土地利用方式过分着眼于当前之财政收入而缺乏开发的概念。二、在信托开发机制中,公部门角色已由单纯的土地提供者转变成获取利益与承担风险的开发者,以更接近市场运作机制的方式与民间合作开发公有土地,提升因土地开发所带动产业发展之周边效益。土地透过信托方式之开发,将可达到如下之成效:(一)减轻政府人力及资金负担,提高土地的有效利用(二)有效整合民间资源参与公地开发机制(三)享受开发收益并仍保有公地所有权(四)匡正土地炒作之风气(五)促进土地之流通(六)行政程序更具弹性化。 我国目前土地信托法制已几近完备,然实务运作却仍付之阙如,本研究特别采用深入访谈法,分别以公有土地管理机关及信托业者之角度,探讨公有土地迄今未能推动信托的原因。 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. |
URI: | http://140.113.39.130/cdrfb3/record/nctu/#GT009237551 http://hdl.handle.net/11536/77304 |
显示于类别: | Thesis |