房地產租稅政策與各縣市交易效率研究

本研究主要目的為探究我國房地產課稅現況、探究我國21世紀房地產賦稅改革、分析我國2014年底各縣市之房地產交易現況，以及我國2014年各縣市之房地產交易效率之比較。研究期間為2014年，資料來源為財政部統計資料庫、內政部不動產資訊平台。本研究在房地課稅現況部分的內容包括地價稅、土地增值稅、房屋稅；在房地產賦稅改革部分探討的是奢侈稅、實價登錄與房地合一稅；在房地交易現況部分針對建物開工總樓地板面積、不動產營業員任職人數、住宅存量、貸款負擔率、住宅買賣移轉筆數等進行分析。在房地產交易效率研究中，採用分析方法為資料包絡分析法與情境相依模型，選用的投入項為建物開工總樓地板面積、不動產營業員任職人數、住宅存量、貸款負擔率，產出項為住宅買賣移轉筆數。根據資料包絡分析法的研究結果顯示，房市效率表現最佳的是新北市、桃園市、新竹市、台中市、雲林縣、台南市、屏東縣、台東縣等8個縣市；再根據情境相依模型，進一步得出雲林縣的相對吸引力最大，為全台房市效率表現最好的縣市，而相對進步能力最大的是高雄市，為最需要加強資源配置效用的縣市。

關鍵字

房地產交易現況；房地產交易效率；資料包絡分析；情境相依

並列摘要

The purpose of this research was to explore Taiwan’s current prospects of real estate tax and tax system reform on real estate, analyze real estate on trading performance, and compare the efficiency in real estate transaction of counties in Taiwan in 2014. This research was conducted in 2014, and the research data was from National Statistics of Ministry of Finance, R.O.C. and Construction and Planning Agency Ministry of the Interior (CPAM). The study included current prospects of real estate tax, tax system reform and trading performance in real estate. In current prospects of real estate tax, land tax, land value increment tax and house tax were discussed. Second, luxury tax, actual price registration and integrated housing and land taxation were included in tax system reform. As for trading performance in real estate, total floor area of building, number of real estate brokers, housing stocks, household mortgage loan burden and the residential sale transfer numbers were analyzed. In the research of the efficiency in real estate transaction, Data Envelopment Analysis (DEA) and the context-dependent model were implemented. The input items were total floor area of building, number of real estate brokers, housing stocks, household mortgage loan burden and the residential sale transfer numbers. Based on the result of DEA, the most efficient counties in real estate transaction were New Taipei City, Taoyuan City, Hsinchu City, Taichung City, Yunlin County, Tainan City, Pingtung County, Taitung County. Furthermore, Yunlin County exhibited the highest relative attractiveness of real estate transaction toward other counties in Taiwan on the basis of the outcome of the context-dependent model. Also, Kaohsiung City showed the highest relative improvement, and this indicated that Kaohsiung City was the county which needed to enhance resource allocation.