- 期刊
我國住宅房屋持有及交易簡析
A BRIEF ANALYSIS OF OWNER AND TRADER OF RESIDENTIAL HOUSING MARKET IN TAIWAN
摘要
財政部執掌國家財政，擁有各類型住宅相關統計資料，如能整合其他各稅資料，必能提供更完整、更全面的住宅統計訊息予外界應用。故本研究以全國財產總歸戶檔、契稅檔為主體，挑選持有與交易房屋類型案件，進行跨稅的資料串連，結合房屋稅稅籍檔、營利事業所得稅及綜合所得稅結算申報檔、戶政資訊檔等不同資料的特徵維度，就房屋的持有面與交易面進行分析。研究發現:(1)房屋市場貧富不均，戶持有房屋率雖已達6至7成，仍有194萬戶中下階層家庭屬無殼蝸牛，同時卻有12.7萬位屋主，名下持有超過4戶以上房屋。(2) 屋齡與持有者年齡高齡化,2014年全台屋齡41年以上房屋多達28萬戶餘，暗藏未來公安隱憂，屋主已有1/4比重皆為61歲以上高齡族群，需正視老人居家安全議題。(3) 購屋者年齡未因房價高漲而跟著提高，7年間房價漲幅近1倍，購屋年齡僅增長2%，顯示所得條件限制與家庭需求與購屋年齡更加相關。(4) 無需繳納綜所稅者亦有能力購屋，2成購屋人屬未達綜所稅課稅起徵點門檻，推論其應有未能納入現行稅制內之所得或其他資金來源，於2016年房地合一稅實施後，可望有所改善。
並列摘要
The purpose of this paper is to provide a more comprehensive view of the residential housing market in Taiwan. In order to obtain features of owners and buyers of the residential housing market for analysis, this paper integrated data from nationwide private property records in 2006-2014 and deed tax of housing transactions in 2008- 2014 with house tax registration files, individual income tax return files, profit-seeking enterprise income tax return files and household registration files. The analysis shows the following results: (1) Inequity of the housing market. Even though the rate of house-ownership per household is almost 70%, there are still more than 1.9 million lower middle class households who belong to ＂Generation Rent.＂ Meanwhile, there are 127,000 house owners who own more than four houses. (2) Aging of both house and owner. In 2014, there were 280,000 houses over 40 years old with one-fourth of their owners over 60 years old in Taiwan. The importance of safety issues in both old houses and of the elderly living in them cannot be neglected. (3) The age of house buyers hasn't increased with average price increases of housing. During 2008 to 2014, the average price of a house nearly doubled, while the average age of house buyers grew only 2%, indicating that financial capability and family needs are more relevant to the age of house buyers. (4) People exempt from paying income tax can afford to buy housing. Twenty percent of house buyers don't have to pay individual income tax, due to being under the threshold of taxation, indicating they might have other sources of money or income which are not included in the current tax system.