| Summary: | 碩士 === 國立交通大學 === 管理學院管理科學學程 === 107 === The real estate, architecture and construction related industries are closely related to the domestic economic growth and prosperity; it means the current development of the real estate market, the impact of supply and demand market, and fluctuations in market prices have dramatic influence on national daily life. However, observing the changes in the real estate market in recent years, it is found that the growing and soaring prices have been heard. According to the statistics of the latest quarterly house price announced by the Construction and Planning Agency Ministry of the Interior, the ratio of national house price to income is up to 9.08, which is still higher than people can afford it. It shows that the growth rate of national salary income is far behind the rise of house prices. Besides, there is no effective way to provide correct data for buyers because of the chaotic and opaque information in the real estate market. It also contributes to the continuous rise in house pirce, which has made it impossible for people to buy their own house.
In order to improve the development of the housing market and maintain social fairness, the government has pushed forward the real estate-related policies in recent years, and expects to establish the effective real estate transaction market, implement the fairness and rationality of taxation, practice the principle of quantitative taxation, and achieve the light taxation for self-residence and the goal of residence justice. This study explores the impact of the implementation of the actual price registration and the real estate holding tax on the real estate market.
The results of the study show that the implementation of the actual price registration has a negative impact on the volume of real estate transaction of Taipei and New Taipei City; however, there is no obvious fluctuations in Taoyuan City and Hsinchu regions. In the part of the transaction price of real estate, there is no significant change in New Taipei City, but negative impact in Taoyuan City and Hsinchu regions. The tax reform policy of real estate has negatively changed the volume of real estate transaction in Taipei, New Taipei City and Hsinchu regions, but no significant change in Taoyuan City. However, the transaction price of real estate has no significant impact on metropolitan counties of northern Taiwan.
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