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不動產實價登錄制度實施週年之檢討與建議 = Implementation...

國立高雄大學創意設計與建築學系碩士班

不動產實價登錄制度實施週年之檢討與建議 = Implementation Review and Recommendations on the Anniversary of the Actual Transaction Prices of Real Estate Registration System

紀錄類型:	書目-語言資料,印刷品 : 單行本
並列題名:	Implementation Review and Recommendations on the Anniversary of the Actual Transaction Prices of Real Estate Registration System
作者:	郭議中,
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:	156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/77369164187695337647
附註:	參考書目：面135-138
附註:	103年12月16日公開
摘要註:	從2011年起，政府陸續推出「奢侈稅」、「豪宅稅」等，其主要是抑制不動產投機客短期內炒作房價，目的在於減少交易量，而非交易價格。除上述兩方案持續實施外，2012年再推出「不動產成交案件實際資訊登錄」制度，主要目的是使不動產成交價格資訊更加透明化，讓不動產成交價格能夠回歸正常水準，不致因投機客炒房而影響人民購屋居住的權利。本文研究的目的在於透過發現不動產實價登錄制度實施一年來的爭議問題提出討論與分析，並參酌學者意見、先進國家相關制度的運行經驗，最終再搭配訪談結果整理出結論。研究結論為：一、借鏡先進國家實價登錄制度經驗，並檢討不動產課徵稅制，未來實價課稅應以真實交易價格作為課徵基礎是杜絕成交價格申報不實之最好方式。二、廣為宣傳實價登錄罰則之嚴重性與責任歸屬，並且結合刑法擬訂相關罰則，加重登錄不實之懲罰，避免僅裁罰3~15萬罰則過輕之漏洞，徹底杜絕申報不實誘因。三、建立資料庫勾稽查核機制、建立統計查核系統、制訂定期篩檢查核機制等，並對於登錄錯誤資料者予以通知並限期改正。此外，除現行規規範成交案件的抽查與紀錄之外，就實價的查核應分成價格以外「資料查核」與「價格資料查核」兩部分，前者可藉由資料的驗證以避免登載錯誤資訊，後者則可避免不實價格的揭露造成市場資訊的誤導。四、在資訊揭露原則方面，除縮短資訊揭露的處理流程外，區段化與去識別化的作業原則應採統一標準，惟遇特殊狀況可針對個案另行處理。另外，備註欄及預售屋揭露資訊應增加以提升資訊品質。 From 2011 onwards, the government launched a "luxury tax", "luxury house tax", etc., which are mainly short-term suppression of real estate speculators speculation in prices, aimed at reducing the volume of transactions, rather than the transaction price. In addition to continuing the implementation of the two programs, the 2012 re-launch of "actual transition prices of real estate registration system”. The main purpose is to make information more transparent and make real estate transaction prices return to normal levels, as not to let real estate speculators surge the housing prices and affect the rights & Justice in Housing The purpose of this study is to find out the issues of actual transition prices of real estate registration system implemented a year round and sorted out conclusions via discussion, analysis, scholar opinions, and the relevant system operating experience of advanced countries.Conclusions:1.Learning from the experience of actual selling price registration system in advanced countries and reviewing the real-estate tax system, the best way of Actual Selling Price Property Tax should be based on actual selling prices to stop false transaction price registration in the future.2.Publicize the seriousness and responsibility vested penalties of actual selling price registration combined with the development of relevant criminal laws, make severe punishment of registering inaccurate prices to avoid a minor fine between NT$30,000 to NT$150,000, and to have a complete elimination the incentive of the false reports.3.Create database checking mechanism, establish statistical checking system & set up the mechanism for regular screening & checking to notify users of registering inaccurate information and to make corrections in a limited time. Furthermore, in addition to checking dealt cases and records according the current regulatory norms, checking of actual value of property shall be divided into "data verification" and "price data checking," two parts. The former can verify information to avoid posting error information, the latter can be the real price to avoid disclosure of misleading market information.4.In terms of information disclosure principles, in addition to shortening the disclosure of information handling processes, segmentation and derecognition should be standardized, except in special conditions which can be handled separately. Besides, in Remarks and presale housing column should be more disclosure of information to improve the quality of information.

不動產實價登錄制度實施週年之檢討與建議 = Implementation Review and Recommendations on the Anniversary of the Actual Transaction Prices of Real Estate Registration System
郭, 議中

不動產實價登錄制度實施週年之檢討與建議 = Implementation Review and Recommendations on the Anniversary of the Actual Transaction Prices of Real Estate Registration System / 郭議中撰 - [高雄市] : 撰者, 2014[民103]. - 156面 ; 圖，表 ; 30公分.
參考書目：面135-138103年12月16日公開.
奢侈稅luxury tax

不動產實價登錄制度實施週年之檢討與建議 = Implementation Review and Recommendations on the Anniversary of the Actual Transaction Prices of Real Estate Registration System
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