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課徵豪宅稅對不動產價格影響之研究：以台北市為例 = An Impact ...

國立高雄大學亞太工商管理學系碩士班

課徵豪宅稅對不動產價格影響之研究：以台北市為例 = An Impact Study of Imposing Luxury Tax on Real Estate Price :The Case of Taipei City

紀錄類型:	書目-語言資料,印刷品 : 單行本
並列題名:	An Impact Study of Imposing Luxury Tax on Real Estate Price :The Case of Taipei City
作者:	楊騏勝,
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:	138面圖，表 : 30公分;
標題:	豪宅稅
標題:	Luxury Tax
電子資源:	http://handle.ncl.edu.tw/11296/ndltd/81379212332968182142
附註:	103年12月16日公開
附註:	參考書目：面83-85
摘要註:	不動產它不僅是一種自用的私有財，也是一種投資工具，它具有增值、保值、節稅等各項功能。本研究以政府提出課徵豪宅稅，控制不動產價格，作為解決不動產市場漲價的方法。在台灣不動產的價格變動，以台北市為指標。所以，本研究以台北市為研究對象。影響不動產價格，政府政策是一項重要因素，其中又以課稅的影響，更為顯著。它牽動整個不動產市場的供、需及價格變化。不動產相關的產業，向來被視為火車頭產業。因此，政府在調整稅賦的同時，也要注意經濟發展的變動。尤其是國家財稅政策更需要周延的規畫，要有各項配套措施以資因應。本研究發現，針對台北市不動產課徵豪宅稅，購買者不論是自用；或非自用投資，其持有期間成本皆增加，但因其課徵條件嚴格，整個台北市僅有一萬多戶符合課徵標準，影響層面有限。雖說提高稅賦可促使不動產交易恢復理性及穩定不動產價格。因稅率調整幅度與房價漲幅不符比例原則，使得實施豪宅稅之成效與預期效果相差甚遠。整體而言，豪宅稅對台北市房不動產市場的重要意義：透過這個新稅制，讓政府可以課徵到接近市場價格的稅額，及政府對抑制不動產投機炒作的決心。對於台北市因稅制的不完整，所導致的房價飆漲情形，政府已掌握控制之雛形。惟要穩定不動產價格，政府除了要提出更具體的住宅政策，更要全面性的檢討豪宅稅課徵之稅基及稅率，配合目前已實施之奢侈稅、實價登錄及控制融資成數等政策制定出更有效更符合公平原則之“豪宅稅”政策。 Real estate is not only a private property, but also an investment tool. It possesses functions of an increase of value, preservation of value, and tax saving. This study evaluates the impacts of imposition of a luxury tax on expensive houses in order to control housing prices. With respect to changes in real estate prices, Taipei is an leading city and this study intends to use Taipei as a case. The impact on real estate prices the government policy is an important factor. Of the government policy, tax impact is significant. Taxation can affect real estate market demand and supply. The real estate industry is a leading industry in economic growth. Therefore, the government intends to use the taxation to influence housing market , it should be careful in assessment of overall impact on the economy. The major findings of this study indicate that the imposition of luxury tax on the expensive houses in Taipei city results in a minimum impact. This is because the criteria for the expensive houses are pretty restrict and thus only 10,000 more units of houses in Taipei are qualified for imposing luxury tax. Although the imposition of luxury tax on real estate can reduce the transactions of houses and stabilize the housing prices, the tax rate is small so it did not yield expected results. In summary, the imposition of luxury tax on expensive houses has an important meaning. It is through this taxation, the government can collect some tax revenues and also show its determination to prevent the speculation of housing market. In the past, a rapid increase in housing prices is due to an inadequate tax system in Taipei. The introduction of luxury tax this time provides a valuable experience for the government to design a more appropriate tax rate for the expensive houses next time to collect property tax revenue. In this connection, the government should undertake the policy of enforcing real price registration in housing transactions and restrict mortgage loan in buying houses in order to achieve a fair and just luxury tax.

課徵豪宅稅對不動產價格影響之研究：以台北市為例 = An Impact Study of Imposing Luxury Tax on Real Estate Price :The Case of Taipei City
楊, 騏勝

課徵豪宅稅對不動產價格影響之研究：以台北市為例 = An Impact Study of Imposing Luxury Tax on Real Estate Price :The Case of Taipei City / 楊騏勝撰 - [高雄市] : 撰者, 2014[民103]. - 138面 ; 圖，表 ; 30公分.
103年12月16日公開參考書目：面83-85.
豪宅稅Luxury Tax

課徵豪宅稅對不動產價格影響之研究：以台北市為例 = An Impact Study of Imposing Luxury Tax on Real Estate Price :The Case of Taipei City
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