特種貨物及勞務稅條例(奢侈稅)對不動產業財務報表之影響

Special Goods and Services Tax Ordinance on the Impact of the Financial Statements of Real Estate Industry

賴憬頤(CHING-YI LAI)

指導教授 ： 楊清溪

國立臺北大學/商學院/會計學系/碩士(2013年)

摘要

政府於民國100年初宣示將實施特種貨物及勞務稅條例的訊息，4月立法通過，6月開始正式實施「特種貨物及勞務稅條例」，簡稱「奢侈稅」，主要是為健全房屋市場及平衡社會負面感受，並維護租稅公平，故參考美國、新加坡、南韓、香港等之立法為例，對不動產短期交易、高額消費貨物及勞務，課徵特種貨物及勞務稅。為了解該法案實施後，對建設公司及房仲公司、代書事務所、房屋仲介的影響，及其實施成效和衍生的結果，乃促使我想針對此一問題進行研究。
稅實施至今滿周年，奢侈稅施行細則針對首次興建移轉、合建分屋、合建分售做出相當的鬆綁，因此奢侈稅對於建設公司、仲介業者、代書事務所的營業收入、毛利率是否產生不利的影響，亦或奢侈稅不過是雷聲大雨點小的一項政策？這些問題引發我研究的興趣，針對此一議題藉由問卷調查的方式，拜訪相關的建設公司、仲介業者、代書事務所，透過問卷資料的調查、整理、分析、探討、比較奢侈稅前後，對建設公司、仲介業者、代書事務所造成的影響。

關鍵字

特種貨物及勞務稅

並列摘要

The government in the Republic of China 100 beginnings of the year declared will implement special cargo and the service tax rule news, in April will legislate passes, in June will start to implement “special cargo and the service tax rule” officially, the abbreviation “the luxury tax”, will mainly be for the perfect house market and the balance society negative feeling, and will maintain the land and other taxes to be fair, therefore will refer to US, Singapore, South Korea, Hong Kong legislation of and so on is the example, to the real estate short-term transaction, the high quota expense cargo and the service, the class will draft special cargo and the service tax. In order to after understand this bill implementation, to constructs the company, writes on another's behalf the influence which the office, Letting agent between, and the implementation result and the derivation result, is urges me to want to aim at this question to conduct the research.
The tax implementation is full until now the anniversary, the luxury tax rules of procedure in view of constructs shifting for the first time, gathers constructs a minute room, gathers constructs the minute to sell makes suitable deregulating, therefore the luxury tax regarding the construction company, Letting agent between the entrepreneur, writes on another's behalf the office the business income, the ratio of margin whether has the disadvantageous influence, also or the luxury tax is a thunderclap big raindrop small policy? These questions initiate the interest which I study, in view of this subject because of the questionnaire survey way, visits the related construction company, Letting agent between the entrepreneur, writes on another's behalf the office, around the penetration questionnaire material investigation, the reorganization, the analysis, the discussion, the comparison luxury tax, to constructs the company, Letting agent between the entrepreneur, writes on another's behalf the influence which the office creates.

並列關鍵字

Special goods and services tax

參考文獻

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