- 學位論文
我國不動產交易實價登錄政策之執行與評估：以臺南市為例
The Implementation and Evaluation on Real Value Registry of Real Estate Transactions-Tainan City
摘要
我國政府有感於近幾年來國內房地產價格不斷攀升，推出不動產成交案件實際資訊申報登錄制度，期望以促進不動產交易資訊透明化的方式，解決長久以來不動產交易資訊不對稱的問題，進而促進不動產市場之健全發展。 本研究之研究結果發現：在政策制定與執行上，政府以現有人力執行政策，減少人事支出，以地政士等專業人士為主要申報人，節省社會成本並讓政策順利推動；在政策執行工具上，設定規則之申報人的順序及責任引發爭議、查核與裁罰工具失靈；在政策目標達成程度上，資訊透明化已有效果顯現，但尚未實現實現居住正義；在政策執行評估上，大部分都有中上程度的評估結果；在政策執行所產生的問題上，揭露的資訊其真實性受到質疑且透明化程度不足；在政策所產生的影響上，土地公告現值大幅調升且不動產市場行情受揭露交易資訊影響產生了價格追隨效應，不動產租賃市場受政策影響而委租案大幅減少，預售屋市場的政策成效最差。 建議政府應重新審視申報義務人的優先順序及申報錯誤或遺漏的責任歸屬、買賣移轉登記與實價登錄申報同步、預售屋應改為簽訂買賣契約後30日內申報、重新審視不動產租賃之規定、不動產交易資訊應完全透明化、增加查核人力以確保資訊真實性、全面實施實價課稅。
並列摘要
With the house prices rising these years, the government executed the policy of actual price registration in real estate transactions to solve the chronic problems, Asymmetric information, and to develop a more sound real estate market. Results of this study showed as follows. First of all, in terms of policy making and its implementation, to decrease the personal cost and promote actual price registration , the government had the present manpower to execute this policy and made some professionals, like land Administrators as the applicants. As to the policy instruments, applicant’s execution sequences and responsibilities caused the disputes, and the system of examining and punishment didn't work. Speaking of the policy evaluations, it showed medium good. Over the executing problems, the authenticities of the reporting information were in doubt and the information was not transparent enough. As far its influence, it raised current land value substantially and the transparent transaction information caused the price clientele effect in real estate market. Real value registration effects on the markets of real estate, rental and leasing and that made renting cases become less significantly. However, it didn't affect Pre-sales Housing Market as much. The researcher suggests that the government is supposed to re-examine over the priority of the obligor to report and the responsibility ownership of wrong information reporting or omissions as well as over simultaneously registering ownership transfer and reporting the real value. It is also recommended that transactions of pre-construction houses should be reported within 30 days after the transaction is done. Moreover, the government needs to make a determined move to help reform the current real-estate tax system, for example, to re-examine the regulations of renting and leasing of real estate, to make the information of real estate transactions completed transparent, to increase the manpower to check the authenticity of information and to full-scale operate the registration of actual real-estate transaction prices.