個人與公司不動產出租之比較-以文化大學大群館為例

傳統養兒防老的觀念隨著時代的變遷已不復存在，擁有不動產卻成了現代退休族養老的新寵兒，然而不動產如未能適當加以利用，每年仍須面對不動產持有各項稅金及管理的問題，對持有人成了負債而非獲利，是以善加規劃不動產出租，即可轉虧為盈，為持有人創造被動收入或養老金，亦可加入政府社會住宅包租代管計畫，獲得租稅優惠與補助，減輕房屋維修管理的負擔，對持有人而言是個利多的大好機會。持有人在不動產出租時，得以個人或公司名義出租，兩者所面臨的問題差異頗大，適用的稅制、法規及經營管理層面亦有所不同，持有人大多希望以最小的成本獲致最大的利益，有關不動產的相關知識與法規又多如牛毛，持有人無法面面俱到，亟有可能因規劃錯誤而導致虧損。本研究即著眼於不動產出租有關的法規、稅制及經營管理層面做深入的剖析，參酌政府法規及有關文獻，以系統化之方法歸納、分析、比較，蒐集文化大學學生宿舍大群館的案例，對照個人或公司在不同的規劃下，其成本支出與收益之差別，並提出建議提供參考，幫助不動產持有人獲得最大的利益。研究結果顯示，政府大力推動的社會住宅包租代管計畫，收益最大，成本最小，又免去修繕維護及管理的人力成本，並提供地價稅、房屋稅、租金所得減免及房屋安全保險、房屋修繕等補助，房東將房屋委託給業者包租代管，節省人力及財力的成本，在家輕鬆收取租金，對房東、房客、業者及政府而言都是最大的贏家。

關鍵字

房屋租賃；不動產移轉；租金收益；包租代管

並列摘要

The traditional concept of “raising children for retirement” has ceased to exist with the changes of time. Owning real estate has become a new fashion among modern pensioners. However, if real estate is not properly utilized, holders will still face various kinds of problems every year like taxes and management which will turn the holdings into debts rather than profits. With a good plan of renting the real estate, it can turn losses into profits, and create passive income or pensions for the holder. One can also join the government’s Housing Escrow program to obtain subsidies and tax reductions, and reduce the burden of house management. Either way is a great opportunity that comes with great benefits for holders. When the real estate is leased, the holder can rent it out in the name of an individual or a company. The problems that each face is quite different. The applicable tax system, regulations, and management levels are also different. Most of the holders hope to achieve the maximum with the least cost. There are so many relevant knowledge and regulations about real estate, the holders cannot cover everything, and it is very likely that with defective plans will lead to losses. This study focuses on the in-depth analysis of the regulations, taxations, and management aspects of real estate leasing. Based on the government’s regulations and relevant literature, it summarizes, compares, and systematically analyzes and collects cases from student dormitories at Cultural University. And then, comparing individuals to companies to see if there will have different costs and benefits under different plans. Finally, make suggestions to provide references to help real estate holders getting the most benefits. The results of the study show that the Housing Escrow program promoted by government has the greatest benefits and the smallest costs, and it eliminates the labor cost of repair and maintenance, and provides various kind of tax reduction, such as land price tax, housing tax, rental income tax, and have other subsidies, like housing safety insurance, and housing repair subsidy. The landlord entrusts the house to the agent for lease and escrow, saving manpower and financial resources, and easily collecting rent at home. It is the biggest winning for the landlord, tenant, operator, and government.