Newsletter 高速鐵路簡訊 . 交通部高速鐵路工程局
大眾捷運系統建設及周邊土地開發計畫之審議 Deliberation of MRT System Establishment and the Surrounding Land Development Plan
捷運計畫自償性經費挹注建設關連圖

都會區捷運通車營運除運輸效益外,沿線發展促進土地利用價值及地方稅收成長等外部效益亦相當顯著,造成各地方競相爭取捷運建設。由於捷運建設成本龐大、財政資源有限以及未來營運永續考量,將捷運建設與周邊土地、財務、基金等整合規劃,藉由大眾運輸導向發展及租稅增額財源手段達到外部效益內部化,提升捷運建設財務效能,兼顧政府財政負擔之減輕及捷運建設計畫之推動。故交通部訂定「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」,鼓勵地方政府從都市發展角度處理捷運需求,將捷運沿線土地開發與增值效益轉化為計畫財務效益,挹注建設經費。
各級地方政府提報捷運建設之計畫自償率須達自償率門檻值,計畫自償率越高,中央補助非自償經費亦較高,具激勵效果及公平原則。交通部並聘請財務、都計、地政、交通、土地開發等學者專家及有關機關代表,成立審查委員會專責審查作業,由高鐵局擔任幕僚機關,高鐵局局長為審查委員會之委員兼執行秘書。
捷運計畫經納入跨域加值公共建設財務效益後,概估計畫自償率平均提升近20%,藉由審議機制確實達到將外部財務效益合理挹注捷運建設之成效。

Operation of MRT in urban areas can result in not only transportation benefits but also external benefits including land development and increase in local tax income along the system lines. Therefore, local authorities strive for the opportunity of establishing MRT infrastructure. Considering enormous construction cost, limited government funding and operation sustainability, Transit Oriented Development (TOD) and Tax Increment Financing (TIF) is used to integrate the construction itself, surrounding land, finance and funding to interiorize the external benefits. Efficiently applying the methods will simultaneously reduce financial pressure and promote the MRT construction plan. Consequently, MOTC established "Guidelines for Application and Review of Plans for Mass Rapid Transit System Construction Projects & Development of Surrounding Land" to encourage local authorities to handle MRT demands in city development's perspective and transform alongside land development and its value increase into MRT project benefits.
The Self Liquidating Rate (SLR) of the transit project submitted by local authorities in regulated to exceed the threshold SLR. With higher SLR, non-SLR funding by Central Government would be higher which conforms to the justice principle and brings an encouraging effect. Moreover, MOTC gathered scholars from financial, urban planning, land economics, transportation, land development, etc. and relevant authority representatives to form an Examination Committee with BOHSR as the advising authority and BOHSR Director General as the Committee's member/ Executive Secretary.
Upon performing such actions, project SLRs have raised an average of 20%, and in coordination with the examination mechanism, results of injecting external financial benefits into the MRT construction were remarkable.

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