The Influence Of Combined Building And Land Tax Revolution In Taiwan

• Main Authors: Shui-Ching Lai, 賴水清
• Other Authors: 陳育成
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/9ue472

碩士 === 國立中興大學 === 高階經理人碩士在職專班 === 106 === There are many factors affect real estate market, one of them is the taxation reform which directly influence the consumers. The purpose of this study is to explore the impact of the combined building and land tax reform through depth interview with construction company、tax officers and consumers. All interviewers agree that the implement of the new taxation is a good policy to achieve the living justice. Furthermore, this taxation reform really reducing the speculators making profit on the real estate market. However, the new taxation has implementation for two years, it is worth to discuss how to reform better. Therefore, in this study we try to make some recommendations. Hope it is worth to provide the government for reference.