法律上歸屬一人之財產，常基於各種法律行為而移轉他人。對於移轉財產之法律行為，稅法亦之為租稅構成要件事實，課徵所謂之「法律流通稅」。我國之契稅條例、土地稅法、遺產及贈與稅法以侑加值型及非加值型營業稅法，即就財產之買賣、銷售、承典、交換、贈與、分割等行為，規定課徵契稅、土地增值稅、贈與稅及營業稅。其中之承典及分割，涉及物權行為甚明，但通常仍以債權為其法律原因。至於買賣、銷售、交換、贈與，固與債權行為有直接關聯，但亦皆有履行時移轉標的物之物權行為。因此，就移轉財產所課徵之各項租稅，究係就移轉之債權行為或物權行為課徵之，對何時成立租稅債務，應於何時申報，以及發生溯及影響租稅債務之事項時，是否應辦理退稅等問題，皆有重大意義。本文嘗試作一說明。

　　　　　The Property belonging one person will be transferred to another due to many causes. The ownership of property is transferred through a legal transaction under common practice. Therefore tax laws used to access at the value of the property proposed to be transferred with or without consideration. Gift tax, value added tax, deed tax and land value increment tax are taxes levied on the property transfer. The property8 transfer is usually carried on in two stages. First, the owner of property signs a contract with those to whom he is going to pass his property. Then the ownership of the property8 will be convoyed to the new owner through registration office. But it is not declared, at which stage the tax claim arises? If the owner signs more than one contract with several persons to pass his property, are all contracts subject to taxation, or only that one of them taxable? If any of the contracts is rescinded, should the tax be refunded? When yes, on what condition? This paper is devoted to the research on these issues in a systematic way.