4 依憲法第 143 條之規定，土地價值非因施以勞力資本而增加者，應由國家徵收下列何種稅，歸人民共享之？
(A) 土地交易稅
(B) 地價稅
(C) 土地增值稅
(D) 土地契稅

第一百四十三條

土地價值非因施以勞力資本而增加者，應由國家徵收土地增值稅，歸人民共享之

第 143 條 中華民國領土內之土地屬於國 民全體。人民依法取得之土地 所有權，應受法律之保障與限 制。私有土地應照價納稅，政 府並得照價收買。 附著於土地之礦，及經濟上可 供公眾利用之天然力，屬於國 家所有，不因人民取得土地所 有權而受影響。 土地價值非因施以勞力資本而 增加者，應由國家徵收土地增 值稅，歸人民共享之。 國家對於土地之分配與整理， 應以扶植自耕農及自行使用土 地人為原則，並規定其適當經 營之面積。Article 143. All land within the territory of the Republic of China shall belong to the whole body of citizens. Private ownership of land, acquired by the people in accordance with law, shall be protected and restricted by law. Privately-owned land shall be liable to taxation according to its value, and the Government may buy such land according to its value. Mineral deposits which are embedded in the land, and natural power which may, for economic purposes, be utilized for the public benefit shall belong to the State, regardless of the fact that private individuals may have acquired ownership over such land. If the value of a piece of land has increased, not through the exertion of labor or the employment of capital, the State shall levy thereon an increment tax, the proceeds of which shall be enjoyed by the people in common. In the distribution and readjustment of land, the State shall in principle assist self-farming land-owners and persons who make use of the land by themselves, and shall also regulate their appropriate areas of operation.

記法:土價價值....增值

法規名稱： 中華民國憲法 EN 法規...

中華民國憲法 第 143 條（土地政策）...

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