奢侈稅對不動產之影響

由於近幾年來房地場市場大吹飆漲風，不動產市場成為投資者競逐的另一個戰場，這股風潮也引起了政府之打房效應，在朝野共識下，立法院已經正式三讀通過「特種貨物及勞務稅條例」（一般俗稱「奢侈稅」），旨在打擊短期投機客，促使房價恢復到合理的行情，即所謂的「居住正義」，以抑制房價。有關登錄實際交易價格部分，鼓勵民間主動提供不動產交易資訊，並將此議題列入政府施政的重大政策。本論文之研究重點如下：一、研究背景與動機。二、研究目的：確認研究之目的及方向。三、研究架構。四、不動產之定義、沿革及法制。五、中國不動產分析。六、台灣不動產分析。七、台灣奢侈稅之課徵及影響。八、台灣不動產買賣按實價登錄政策。九、台北、上海、北京、香港、新加坡等房地產之分析。十、台灣五大都會房地產分析十一、結論及建議

關鍵字

奢侈稅；房地產市場；投機客

並列摘要

The real eatate market as investor compete for another battlefield because of real estate crazy increasing in recent year, this trend has also caused the government to take heavy hand to fight for the housing effect. Owing to the consensus to both ruling and opposition. the legislative Yuan has been formally Third Reading through “special of goods and services tax Ordinance (commonly known as the "luxury tax") which design to discourage short-term speculators, propelling prices back to reasonable prices, that is so-called "living justice" to curb housing prices. In cases of actual transaction prices which is part of the "luxury tax" to encourage private initiative to provide real estate transaction information, and list this issue in a major policy of government . The research focus of this thesis is as follows: 1. Research background and motivation 2. Direction and orientation: Make sure that the research purpose and direction 3. Study structure. 4. The definition of real estate, history, legal system. 5. China's real estate study. 6. Taiwan’s real estate study. 7. Taiwan’s luxury tax levied and influence. 8. Taiwan real estate transactions strengths and weaknesses of the policy. 9. Taipei, Shanghai, Beijing, Hong Kong, Singapore real estate study and comparison. 10. Conclusions and recommendations