以高齡者自有不動產探討逆向抵押貸款和包租代管方式

2019年勞動部調查勞工規劃退休後之生活費用來源，退休後長期來自子女的奉養金比重約5%，養兒防老一直都不是父母親的期望選項。自己儲蓄和工作後的退休金給付制度才是主要安養費用來源，從「祖產或財產收入」為經濟來源比例上有逐年上升的現象，在高齡少子化社會家庭結構加速變化下，運用不動產的收入，漸漸成為退休後經濟需求不可缺的一部分。本研究以高齡者自有不動產活化運用做探討，從適合高齡者風險屬性提出建議。在銀行貸款方面，選擇申請「逆向抵押」以房養老貸款，本項貸款特色，銀行僅考慮房產價值，可以提供長者每月固定生活安養資金。在房屋租賃方面，透過「包租代管」專業管理模式，高齡房東可避免租賃糾紛與風險，享有多項稅賦優惠及修繕補助，獲取穩定租金收入。已向銀行貸款取得每月穩定資金的抵押房產，也可以再透過租賃收取每月租金收入；同樣，已出租房產，也可以再向銀行貸款每月取得另一筆穩定資金來源。「逆向抵押」以房養老貸款和專業管理模式的「包租代管」，這二項政策引導的市場機制，實施以來成效尚未彰顯，仍待多方面努力推動。確實，高齡者運用房產選擇多重或單一方式取得穩定資金，可以產生退休後的所得替代率提高效果，有利老年人經濟安全、家庭經濟安定和提升老年生活品質。

關鍵字

高齡者；自有不動產；逆向抵押貸款；包租代管；所得替代率

並列摘要

The Ministry of Labor investigated the sources of living expenses for retired labors since 2019 . The long-term supports from children to retired labors accounted for the sources of living expenses about 5%. "Raising a child is an insurance for old age" has not been an option for parents. Individual savings and retirement pension payment systems are the main sources of maintenance expenses. The proportion of income from ancestral property or property is increasing year by year. With the accelerated changes in the family structure of the aging society and the low birth rate, using real estate income has gradually become an indispensable part of the economic needs after retirement. This study aims to explore the activation of utilization on real estate owned by senior citizens. According to the attributes of the citizens, in terms of bank loans, we suggest the usage of a "Reverse Mortgage" pension by the house. In this case, banks only consider the value of the real estate, which can provide the elderly with monthly fixed living funds. In terms of housing leasing, through the professional management model of " housing charging and escrowing ", senior landlords can avoid leasing disputes and risks, enjoy multiple tax concessions and repair subsidies, and obtain stable rental income. Mortgaged properties that have received monthly stable funds from bank loans may also be subject to monthly rental income through leasing. "Reverse Mortgage"and professional management model of " Rent Escrow ", these two policies guide the market mechanism. The implementation of the effectiveness has not yet been demonstrated, still need to be promoted in many ways. Indeed, the use of multiple or single ways of housing choices for senior citizens to obtain stable funds can produce an increase in the replacement rate of income after retirement, conducive to the economic security of the elderly, family economic stability and improve the quality of life of the elderly.