公告土地現值爲土地移轉時繳納增值稅的標準，除此之外，公告土地現值也是政府機關辦理徵收補償、土地抵押貸款估價及土地重劃等之重要依據，因此公告土地現值對於政府稅收及人民權利的影響深遠。然而公告土地現值的訂定標準主要是根據每年土地買賣之交易價格，因此直轄市或縣（市）政府對於轄區內之土地，應經常調查其地價動態，繪製地價區段圖並估計區段地價後，提經地價評議委員會評定，據以編製土地現值表並於每年一月一日公告。故公部門常利用區段價制之大量估價法進行估價，因此必需耗費大量的人力及物力。故本研究希望利用地理統計中之克利金空間推估法來建立公告現值之空間結構模式，進而可以利用此空間結構變異元來推估重要地標區塊之公告現值。本研究以臺北市信義區爲研究範圍，首先蒐集信義區內不同土地使用分區各地段的公告現值，利用地理統計中之克利金空間推估法來分析並建立住宅用地與商業用地之兩種公告土地現值的空間結構模式，研究中並探討該空間結構模式之合理性，最後本研究分離不同土地使用分區對公告現值空間變異結構之影響，即同時整合住宅用地與商業用地之資料來計算無因次半變異元，研究結果顯示該無因次半變異元具有良好的整合能力。
The current assessed land value is the standard of pays the value-added tax while land transfer. In addition, it is that the important basis of the government to handle for charge compensating and loan appraising of land. So the influence on the government revenue and people's right of current assessed land value is far-reaching. But the standard of stipulating of the assessed land value according to bought and sold the trade price, so the government should often investigate its trends of land price as well as adopts the method of land mass assessment to estimate land price, it will consume a large amount of manpower and material resources. In this study, we collect the current assessed land value of forty sections for Xinyi district in Taipei. By using kriging variance approach, we construct the spatial structure for current assessed land value. We also establish two variograms for residential and commercial land in Xinyi district. Finally, we develop a dimensionless variogram of current assessed land value for combining residential and commercial.
