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奢侈稅政策的實施對房仲業銷售影響之研究─以大高雄地區為例 = The I...

國立高雄大學高階法律暨管理碩士在職專班(EMLBA)

奢侈稅政策的實施對房仲業銷售影響之研究─以大高雄地區為例 = The Influence of Specifically Selected Goods and Services Tax Policy on Sales of Real Estate Industry in Kaohsiung Area

紀錄類型:	書目-語言資料,印刷品 : 單行本
並列題名:	The Influence of Specifically Selected Goods and Services Tax Policy on Sales of Real Estate Industry in Kaohsiung Area
作者:	盧慈香,
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:	2013[民102]
面頁冊數:	105面圖，表格 : 30公分;
標題:	奢侈稅
標題:	Luxury tax
電子資源:	http://handle.ncl.edu.tw/11296/ndltd/84240687749825754436
附註:	參考書目：面61-65
附註:	102年10月31日公開
摘要註:	奢侈稅（特種貨物及勞務稅條例），於2011年6月1日實施。主要在於抑制銷售、產製及進口特種貨物或銷售特種勞務所造成的負面投機消費行為。對於房地產部份而言，則是針對買賣價格日益高漲的房地產市場而來，透過此政策達到增加投機者的稅賦負擔，提高投機者的購買成本與持有成本，以及有效遏止投機炒作不動產買賣價格。在此奢侈稅政策下，對於從事以不動產仲介業，也連帶遭受到影響。謝明瑞（2011）認為政府行政機關在推動奢侈稅政策的研擬，其主要目的是在於抑制台灣目前大都會區飆高的房價，而其主要背景是衍生自過去打房政策無效的彌補。本研究採質性研究方法，並以大高雄地區房仲業全國性品牌及區域性品牌連鎖業業主作為研究對象，同時選擇以該品牌業主、總店長、店長作為訪談對象，以深度訪談方法探討房仲業者在奢侈稅實施之後，對於房地產交易市場的影響現況，以及對於業者銷售活動的影響與採取得因應措施，綜合歸納以下結論：ㄧ、奢侈稅政策對房地產交易市場的影響：對於資金雄厚的投資客來說，只是將手頭上的資產轉作短期出租，對投機炒短線的人造成資金週轉率降低，以及資金持有成本提高。對於打擊房地產市場的投機行為的效果相當顯著，對於壓制房價的效果上反而適得其反，都會核心的房價顯然是處於一個追求高房價。二、奢侈稅對房仲業銷售活動的影響：在不同物件類別上主要是對投資性質的標的物產生影響，南部地區受影響的有商用辦公室、透天住宅店面以及坪數較小的投資標的，對建築用地買賣在總成交營業額上都有明顯的下滑，在非屬於投資性質的成交件數增加與獲利增加。各類型標的物的委託量均是降低的現象。在委託物件開發上則是改以自用型透天厝住宅及大樓型住宅，以及獲利較多的店面及土地標的為主。自用型住宅市場少了投資客的干擾因素，成交期明顯縮短，在佣金比例上則沒有受到影響。三、房仲業對奢侈稅政策影響採取的因應措施：對於豁免條款表列項目加以善用，在處理規避的方式上採『非自願性換屋』規避，或者配合『換屋先買後賣』的方式，規避課徵奢侈稅。導引投資客轉往農舍、公設地、法拍屋、銀拍屋、房屋改建等這些項目投資。在銷售物件上，採取的多元物件開發方向，以區域精耕為首要，並以輻射狀向外擴張開發因應不同區域需求。提高服務品質及客戶服務效率，積極參加社區各項親鄰活動，重視物件廣告曝光。在不同的物件的專業知識上，建立在不同的物件上應有的專業知識，提升銷售機會。 Luxury Tax (The Specifically Selected Goods and Services Tax Act) was enforced on June 1, 2011 and it mainly restrains negative and speculative consumer behavior from selling, manufacturing and importing of specifically selected goods and services. For real estate industry, it comes from the real estate market with rising sale prices. Through this policy, it can increase tax burdens, raise cost of purchasing and carrying for speculators and effectively restrain sale price for real estate speculation. Under this policy of Luxury Tax, it also affected agencies that engage in real estate. Hsieh (2011) pointed out that the main purpose that government authority promoted Luxury Tax is to restrain currently upsurging housing price in metropolitan areas in Taiwan and this policy is to make up ineffective policy for blasting real estate speculation from the past. This research adopted qualitative research methods taking national brands and regional brands of real estate brokers in Kaohsiung area as main subjects. Meanwhile, we surveyed owners, general managers and store managers from these brands with in-depth interview to explore current influences for real estate brokers in real estate market after implementation of Luxury Tax, and effects on sale campaign and to find possible solutions for real estate brokers. We concluded the result as follows:I. The influence from the policy of Luxury Tax on real estate market:For those investors with ample financial supports, they only transfer on-hand estate into short-term rentals. It reduces turnover rate for swing-trade speculators and raises cost of carrying real estates. There exist quite remarkable effects on blasting real estate market speculation; however, there is an exactly opposite effect on suppressing housing price in metropolitan areas due to the sharp decreasing supply of real estates.II. The influence from the policy of Luxury Tax on sale campaign of real estate:For different real estate objects, this policy mainly influences investors’ choices of target. In southern area, it influences commercial offices, single-family homes and smaller investment targets and it obviously downgrades turnovers for building-purpose lands. Order volume for all kinds of targets decreased. For delegated real estate objects, it changed to self-use of single-family homes and apartment buildings, or stores and lands of higher profits. With less interference from speculators, fixed date for building self-use residency is obviously shortened, but the commission rate is not affected.III. Possible solutions for real estate brokers facing the influence from Luxury Tax: Brokers should make good use for the listed times on exemptions from this policy. Taking “involuntary swapping house” as an example, people can “buy first and then sale for swapping house” to avoid Luxury Tax. On the other hand, investors may invest on farmhouses, public lands, court- auction houses, bank-auction houses and house renovation …etc., to avoid Luxury tax burden. For sale objects, brokers should adopt multiple object development strategy, mainly focuse on area cultivation and radiation expansion to meet needs for different areas. Brokers also need to enhance service quality and customer service efficiency, effectively participate in community neighborhood activities, emphasize on commercial impressions of estate objects, and build professional knowledge for different objects to promote sale opportunities.

奢侈稅政策的實施對房仲業銷售影響之研究─以大高雄地區為例 = The Influence of Specifically Selected Goods and Services Tax Policy on Sales of Real Estate Industry in Kaohsiung Area
盧, 慈香

奢侈稅政策的實施對房仲業銷售影響之研究─以大高雄地區為例 = The Influence of Specifically Selected Goods and Services Tax Policy on Sales of Real Estate Industry in Kaohsiung Area / 盧慈香撰 - [高雄市] : 撰者, 2013[民102]. - 105面 ; 圖，表格 ; 30公分.
參考書目：面61-65102年10月31日公開.
奢侈稅Luxury tax

奢侈稅政策的實施對房仲業銷售影響之研究─以大高雄地區為例 = The Influence of Specifically Selected Goods and Services Tax Policy on Sales of Real Estate Industry in Kaohsiung Area
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