| Summary: | 碩士 === 國立屏東大學 === 不動產經營學系碩士班 === 103 === The principle of the rule of law that the government policy measures must be "according to law" expressly provides that any administration as an essential basis for the law. Article 142 of the Constitution stipulates: "the national economy should be based on people's livelihood and the basic principles of Marxism, the implementation of the average land ownership, control of the capital, to seek people's livelihood are enough." Housing Act Section 1 states: "To improve the housing market, improve the quality of living, so that all citizens resident in a suitable residential and enjoy the dignity of the living environment, especially the development of this law." However, the Housing Act since December 30, 2012 to the end of 2014 the implementation period, government planning and the construction of twenty thousand decent housing supply demand, domestic housing prices continued to rise. More scholars put forward various housing policy should consider; First, the rationality (in accordance with the principle of proportionality social perception). Second, equity (the amount of energy taxation principle). Third, the political feasibility (most people can accept). Fourth, the administrative feasibility (administrative operations can be performed). This paper studies the relationship between housing policy and legal protection, in the principle of supply and demand and logical induction, comparative research analysis, policy and law-making and get the burden of taxation is the key to solve the housing problem. Certainly, this article is worth a reference to resolve "home ownership" of the needs and problems.
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