奢侈稅政策對房仲業行銷策略影響之研究-以Y房仲業為例 = A Study...
國立高雄大學高階經營管理碩士在職專班(EMBA)

 

  • 奢侈稅政策對房仲業行銷策略影響之研究-以Y房仲業為例 = A Study of Impact of Luxury Tax on House Marketing Strategy- The Case of Y Company
  • 紀錄類型: 書目-語言資料,印刷品 : 單行本
    並列題名: A Study of Impact of Luxury Tax on House Marketing Strategy- The Case of Y Company
    作者: 黃志榮,
    其他團體作者: 國立高雄大學
    出版地: [高雄市]
    出版者: 撰者;
    出版年: 2014[民103]
    面頁冊數: 67面圖,表 : 30公分;
    標題: 奢侈稅
    標題: Luxury tax
    電子資源: http://handle.ncl.edu.tw/11296/ndltd/88446339621399146629
    附註: 參考書目:面54-55
    附註: 103年12月16日公開
    摘要註: 為了讓稅制符合社會公平原則,並且抑制特種貨物在短期內轉手交易的投機行為,台灣於2011年6月1日實施奢侈稅政策,針對奢侈消費行為進行課徵。對於房地產市場而言,更是為了透過此政策有效遏止投機行為,讓日益高漲的房地產價格能夠受到控制。而奢侈稅政策主要的打擊手段就是增加投機客的購買成本以及持有成本,讓居住正義能夠有效落實。然而,在奢侈稅政策實施之後,已對不動產仲介業者的行銷策略造成莫大的影響。本研究論文的主要目的為透過質性研究,探討奢侈稅對於房仲業在行銷策略上之影響及衝擊。主要的探討主題包括:在奢侈稅實施後對於房地產市場的影響、房仲業者在銷售活動的影響及因應措施、以及房地產行銷策略的衝擊。研究發現包括:(一)奢侈稅實施後確實有效抑制房價上漲之速度,不過卻沒讓房價下修的趨勢,且因為奢侈稅的關係,讓房屋的週轉率有明顯的下降,投資(機)客因此將投資標的的持有時間拉長,避免被課徵奢侈稅。(二)以投資性質標的來看,商用辦公室、透天住宅及坪數小之投資標的在總成交營業額上有明顯的下滑趨勢;在非投資性質標的上,成交量及獲利則有明顯的上升趨勢,其餘類型之委託量則有萎縮的現象。(三)投資客可運用奢侈稅條例中的豁免條款可以規避課徵奢侈稅,也可引導投資客將投資標的轉往農舍、公設地、法拍屋、銀拍屋及預售屋等項目以規避稅務。 In order to make the tax system equitable and to suppress the special cargo resale transactions in the short term speculation, Taiwan government initiated the luxury tax policy in 2011 that imposes luxury transactions. For the real estate market, the policy is used to effectively curb speculation, so that rising real estate prices can be controlled. The luxury tax policy adopts the mechanism that increases the purchase cost and cost of ownership speculators. This luxury tax policy has resulted in a great impact on the marketing strategy of real estate industry. The research thesis conducts a qualitative case study to explore the influence of luxury tax on real estate marketing strategy. The main issues include impact on the real estate market, impact on the promotion activities and their response solutions, and impact on marketing strategy of real estate. Research findings reveal that: (1) The policy does limit the price increase, but invalid with price decrease. Moreover, due to the policy the turnover rate significantly decrease, that leads for the investors to lengthen the time holding the investment targets to avoid tax. (2) For the perspective of investment purpose, the total sales of the commercial office, detached houses and invested small-sized products reveals an apparent downward trend. For the perspective of non-investment purpose, the deal quantity and its profits shows an apparent upward trend. The remaining amount of the delegate type shows fading. (3) The case company should help investors take advantages on the luxury tax exemption regulations to avoid luxury tax. The investors can be also advised to target on the farmhouse, public land, foreclosures, silver shoot house, and pre-sale housing projects to avoid luxury tax. Implications and suggestions are also addressed.
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