Page 149 - 捷運技術 第46期

捷運技術半年刊 第46期 143

臺北都會區大眾捷運系統周邊土地整體開發計畫之探討

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顏志偉 簡文彥 賴宗裕 陳芊灼 蘇偉強 黃千倚 6
摘要
交通部於100年4月11日以交路字第1000002923號令頒布「大眾捷運系統建設及周邊土地
開發計畫申請與審查作業要點」，規範地方政府提出之捷運建設計畫，應從都市發展角度，
考量車站周邊土地開發及稅收增額，將土地開發及稅收增額效益挹注建設經費或營運成本，

減輕中央政府財政補助負荷。
目前捷運建設計畫自償率僅以票箱收入、附屬事業收入及聯合開發收入作為其計算項
目，本文以臺北捷運萬大-中和-樹林線第一期路線之LG04及LG07車站為例，依據車站周邊
都市發展現況與土地產權，研析土地開發策略，並配合相關稅收及基金規範，計算土地開發
及稅收增額效益，將之納入自償率計算項目，以提高捷運建設計畫自償率。
關鍵詞：土地開發、稅收增額、自償率

A Study of the Integrated Development Program Implemented

along Taipei MRT Routes

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Chih-Wei Yen Wen-Yan Jiang Tsung-Yu Lai 3
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Chian-Juo Chen Wei-Chiang Su Chian-Yi Huang 6
Abstract

According to the “Regulations on Application and Review of MRT Construction and
Development of the Land Adjacent to or Contiguous with Taipei Rapid Transit Systems” enacted
by the Ministry of Transportation and Communications on April 11, 2011, local governments are
urged to draw up plans for MRT construction from the perspective of urban development with
consideration that the benefits created from land development and tax increment are to be invested
in MRT construction and to cover operating costs so as to reduce the central government’s financial
burden.
Currently, the MRT self-liquidation ratio is calculated based on the incomes from fares,

subsidiary businesses, and joint development projects. This article, via a case study of Station LG04
and LG07 on the MRT Wanda-Zhonghe-Shulin line Phase I, aims to analyze land development
strategies and calculate the benefits created from land development and tax increment in line with
the related regulations of tax income and funding. The benefits will be counted among the items that
contribute to the increase of the MRT self-liquidation ratio.
Keywords: land development, tax increment, self-liquidation ratio

1 臺北市政府捷運工程局綜合規劃處工程員 chihweiyen@yahoo.com.tw
2 育辰工程顧問股份有限公司總經理 wyjiang@ntu.edu.tw
3 國立政治大學地政學系教授 tylai@nccu.edu.tw
4 育辰工程顧問股份有限公司經理 brilliantch@gmail.com
5 國立政治大學地政學系專任研究助理 97257007@nccu.edu.tw
6 育辰工程顧問股份有限公司規劃師 blinkbella@hotmail.com