Impacts of Transaction Price before and after the Implementation of Consolidated Housing and Land Tax System

• Main Authors: Yun-Ling Liou, 劉芸靈
• Other Authors: Cheng-Hwai Liou
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/pqdpvf

碩士 === 國立臺中科技大學 === 會計資訊系碩士班 === 106 === Because of the traditional concept that the country has a wealth of land, and the belief that owning the property is more valuable, the demand of the real estate has always been huge. Real estate was supposed to be a place where the people sheltered from the rain, but it was turned into a tool for commercial speculation, in order to solve the problem of discontent caused by improper housing prices in metropolitan areas, the government has actively implemented the policy of beating the housing, caused the real estate market in Taiwan to be relatively stagnant, capital transfer, and South House North Sell situation. And to solve the shortcomings of the same, continue to curb the effect of luxury tax speculation in real estate, since the 1th of January in 2016, for land or houses that meet specific conditions, implementation of the tax system for the unification of premises for the betterment of the land value increment tax in the past and the exemption of income tax, and the property exchange of the houses is to calculate the lack of income tax on the basis of the low housing evaluation standard, so as to expel the false demand in real estate. The impact of this tax policy on the housing market, and whether it can achieve the expected effect of the government and the people, needs an empirical analysis to explore. As well as this study is intended to explore the total price of housing and land transactions, data from the Ministry of the Interior real estate transaction price inquiry service network; the research method cites the Hedonic Price Method to establish the total price model of housing and land. Through the empirical results of this study, we found that the total price of housing and land transactions in the Taiwan region after the implementation of the housing and land tax system has achieved a dampening effect; two years after the implementation of the combined housing and land tax system, the government has achieved the desired target.