The Study on Efficiency of Real Estate Transaction and Tax Policy in Taiwan

• Main Authors: Chia-Hui Chiu, 邱嘉慧
• Other Authors: 張佳雯
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/82307977345499049749

碩士 === 健行科技大學 === 國際企業經營系碩士在職專班 === 104 === The purpose of this research was to explore Taiwan’s current prospects of real estate tax and tax system reform on real estate, analyze real estate on trading performance, and compare the efficiency in real estate transaction of counties in Taiwan in 2014. This research was conducted in 2014, and the research data was from National Statistics of Ministry of Finance, R.O.C. and Construction and Planning Agency Ministry of the Interior (CPAM). The study included current prospects of real estate tax, tax system reform and trading performance in real estate. In current prospects of real estate tax, land tax, land value increment tax and house tax were discussed. Second, luxury tax, actual price registration and integrated housing and land taxation were included in tax system reform. As for trading performance in real estate, total floor area of building, number of real estate brokers, housing stocks, household mortgage loan burden and the residential sale transfer numbers were analyzed. In the research of the efficiency in real estate transaction, Data Envelopment Analysis (DEA) and the context-dependent model were implemented. The input items were total floor area of building, number of real estate brokers, housing stocks, household mortgage loan burden and the residential sale transfer numbers. Based on the result of DEA, the most efficient counties in real estate transaction were New Taipei City, Taoyuan City, Hsinchu City, Taichung City, Yunlin County, Tainan City, Pingtung County, Taitung County. Furthermore, Yunlin County exhibited the highest relative attractiveness of real estate transaction toward other counties in Taiwan on the basis of the outcome of the context-dependent model. Also, Kaohsiung City showed the highest relative improvement, and this indicated that Kaohsiung City was the county which needed to enhance resource allocation.