奢侈稅課徵對竹北房地產市場之影響

The impact of luxury tax on real estate in Chupei

周馥苹(Fu-Ping Chou)

指導教授 ： 丘邦翰

元智大學/管理學院/管理碩士在職專班/碩士(2012年)

摘要

本論文因都會地區房價過高為十大民怨之首，政府為了解決此問題，於2011年6月1日施行「特種貨物及勞務稅條例」，簡稱「特種銷售稅」，俗稱「奢侈稅」，新竹縣竹北市因集合縣政、商業、交通、科技、文創和休閒等競爭優勢造成地價仍持續上漲，近幾年房地產交易熱絡，房價及成交價更是屢創新高，本研究主要是針對奢侈稅課徵後對竹北房地產市場之影響，並使用質性研究得到以下結論： 1.短期在政策支持度上多數受訪者是支持課徵奢侈稅，只是在奢侈稅稅率上有不同之意見，有人認為太高應分不同區域課徵稅率，有人認為太低無法遏止投機客炒作。 2.奢侈稅課徵後，造成竹北市投機客或投資客減少，房屋的成交量也下降，銀行貸款未有明顯差異，房地產價格並未因此而下降，主要原因是因為買賣雙方大多採取觀望態度，現況因銀行房貸利率仍低，而賣方多數經濟力佳，為求獲利房價依舊維持在一定價格上較無降價求售之情形，並將奢侈稅所課徵10%-15%稅率成本轉嫁至買方造成房價下跌不易。 3.長期來看奢侈稅課徵政策是否能有效抑制房價回歸正常合理化或仍持續上漲須待繼續評估與觀察。

關鍵字

十大民怨 ； 奢侈稅 ； 竹北市 ； 房地產

並列摘要

The high price of real estate in metropolitan has become the first of top ten public grievances. To resolve this problem, the government implemented “The Specifically Selected Goods and Services Tax Act”, as well as simply called “Special Sales Tax”, or as “Luxury Tax”, which went into effect on June 1, 2011. Chupei, Hsinchu County possesses a manifold competitive advantages that derives from the rapid development in business, transportation, science and technology, cultural innovation, and leisure, which have pulled up the land prices continually in recent years. The real estate has been hot, and the house prices and the transaction prices attained record high. The study aims to discuss the influence of luxury tax upon Chupei’s real estate market by using qualitative research to obtain the following conclusions:
1.In this study, the majority of respondents support the imposition of the luxury tax while differ in opinions on the luxury tax rate; some people reckon that the rate is too high and should be levied by regions, but some consider it is too low to deter speculators hype.
2.In the wake of the imposition of the luxury tax, the number of speculators and investors decreased, and the transaction volume of real estate dropped. However, in Chubei City, there is no significant discrepancy in bank loans hence followed and the real estate prices did not decline. The main reason is that buyers and sellers assume a wait-and-see attitude in current situation, where bank mortgage rates remain low and most sellers have sufficient financial back-ups. housing prices still maintain a certain price to make profit, sellers will not cut the prices to attract buyers, and the luxury tax levied by a rate of 10% -15% will be passed on to the buyers.
3.Therefore, the housing prices will not fall. In the long term, the impact of luxury tax on the housing remains to be assessed and observed .

並列關鍵字

ten public grievances ； the luxury tax ； Chupei City ； real estate

參考文獻

10.謝明瑞(2011)，「台灣課徵奢侈稅對房地產市場的影響」，國家政策研究基金會。

11.謝明瑞(2012)，「黃金十年與居住正義」，國家政策研究基金會。

3.王恭棋(2006)，「房價指數模型建構之研究-以桃竹地區市鎮交易資料為例」，國立中央大學產業經濟研究所碩士論文。

5.林建亨(2008)，「南科對房地產價格之影響－特徵價格法之應用」，國立成功大學都市計劃研究所碩士論文。

6.李元拓(2009)，「以時間面向探討新建交通建設對房地產價格之影響－以國道五號及宜蘭地區為例」，國立成功大學都市計劃研究所碩士論文。