| Summary: | 碩士 === 國立高雄應用科技大學 === 財富與稅務管理系碩士在職專班 === 106 === In recent years, housing prices have skyrocketed, and the income from house prices has been higher than ever. The gap between the rich and the poor has widened. In order to curb rising real estate prices in the country to eliminate people’s grievances, the Ministry of Finance levied special goods and service tax (commonly known as luxury tax) at the end of 2011. The Central Bank subsequently launched a number of mortgage credit control measures. However, the government’s succession The market intervention policy of the real estate market only achieved the effect of “tax system” and failed to effectively curb house prices as expected. In order to make up for the lack of special goods and services tax to effectively curb the lack of house prices, the Ministry of Finance planned to promote the taxation system for combined income tax on housing and land in July 2014 (referred to as the united land tax), as of January 1, 2016. Start implementation.
The sensitivity of the real estate market to the policy is usually high, especially under the uncertainty of the new taxation system, the market price changes are often deeply affected. The purpose of this study was to investigate the changes in the price of the real estate market in Kaohsiung before and after the implementation of the combined taxation policy for real estate. This research method first adopts a narrative statistical analysis method, initially understands the trend of changes in transaction volume and transaction price, and then uses a dependent sample t test to detect whether the change in the price of the housing market is affected by the income tax system of the combined room and place course. The results of the study show that the average unit price of housing in Kaohsiung has been revised to a limited extent before and after the implementation of the combined taxation policy for real estate and land, indicating that market participants may have an impact due to the construction of a new system of taxation. As the number of transactions increased, the number of transaction dongs decreased, and there was little correction for house prices. Through Business Model Generation, the analysis of the real estate market policy impact on real estate, forecasting the future development of the situation as a reference for decision-making.
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