房屋稅改之影響－以台北市為例

TheImpactofHouseTaxReform- TakingTaipeiCityasanExample

林奇男(Chi-NanLin)

指導教授 ： 王忠建

健行科技大學/商管學院/財務金融系碩士班/碩士(2019年)

摘要

食衣住行是人類的基本需求，其中以住最為不同，我國自古的觀念即以有土斯有財的概念，深深植入華人的價值觀之中，甚或常常以此作為嫁娶的一個基本指標，很多人在面對此一人生大事時，都會想要找一間俗稱的起家厝，而這個願望在台灣似乎是一個愈來愈不易達成的目標，在台北市更尤甚之。
根據國際公共政策諮詢公司Demographia2017年國際房價負擔能力調查報告顯示，中國香港是全球房屋價格最貴的地區，其房價中位值是普通家庭年收入中位值的18.1倍。澳大利亞城市悉尼和加拿大城市溫哥華緊隨香港之後，分列二、三位。
根據內政部內政部營建署發布106年度第4季房價負擔能力指標統計成果，台北市更是高居14.9，只低於第一名的香港，房價相當的高，而且在貸款負擔率上，竟然佔去了收入的61.52%，負擔可謂不輕。
近期政府為了平息民怨，打壓高房價，以健全財政維護租稅公平，在財政部積極督促下，各地方政府紛紛大幅調高房屋稅賦。以台北市為例，近五年來，繼2012年5月1日開徵豪宅稅後，配合2014年6月4日修正公布房屋稅條例第5條條文，將非自住之住家用房屋稅稅率調高，及以持有房屋戶數訂定差別稅率外，同年7月並調高房屋標準單價，但是對於現行房屋稅採同級課稅，使得高房價卻低課稅的現象，所以從這個角度來研究房屋稅對於台北市現行房價的影響為動機。

關鍵字

房屋稅 ； 房屋標準單價 ； 房屋現值

並列摘要

Food, clothing, housing and transportation are the basic needs of human beings and among them, the most different is living. The concept of where there is soil, there is wealth is deeply embedded in the values of Chinese people since ancient times in our country, and often used as a basis indicator for marriage. Many people will want to find a so-called starting house when facing this life event and this desire seems to be an increasingly difficult goal in Taiwan, especially in Taipei.
According to the International House Price Burden Survey from the international public policy consultancy, Demographia, in 2017, it indicated that the most expensive house price in the world is Hong Kong, China, with a median house price is 18.1 times of the median annual household income which is followed by Sidney, Australian and Vancouver, Canada that are ranked as second and third.
According to the statistics of the housing affordability index of the fourth quarter of 2017 from Construction and Planning Agency, Ministry of the Interior, the city of Taipei is 14.9, which is lower than the first place in Hong Kong. The house price is quite high, and the loan burden rate is account for 61.52% in the income while the burden is not light.
In order to calm down the public grievances, the government recently suppressed the high house prices and improved the fiscal fairness of the taxation. Under the active supervision of the Ministry of Finance, local governments have substantially increased the House Tax. Take Taipei City as an example, in the past five years, following the levy of the luxury house tax on May 1, 2012, in accordance with the provisions of Article 5 of the House Tax Regulations amended on June 4, 2014, the tax rate for non-self-occupied households is adjusted, and the differential tax rate is set by the number of households held, in July of the same year, the unit price of the house was raised. However, the current House Tax is taxed at the same level, which makes the high house price has low taxation, so from this perspective, it studies the impact of housing taxes on the current housing prices in Taipei is motivated

並列關鍵字

House tax ； standard unit price of house ； current value of building

參考文獻

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