奢侈稅與實價登錄制對我國住宅政策之績效分析

The Analysis of the Effectiveness of the Luxury Tax and the Transaction Prices Registration Policy

陳以恆(Yi-Hneg Chen)

指導教授 ： 林岳喬

國立中正大學/管理學院/會計與資訊科技學系/碩士(2015年)

摘要

本研究利用行政院主計處之中華民國統計資訊網及內政部不動產資訊平台之資料來探討2009年至2014年間，「特種貨物及勞務稅條例」(俗稱奢侈稅)及「實價登錄制」對我國現行住宅政策執行績效之影響，其衡量指標有自有住宅率、空屋率、房價所得比、貸款負擔率、35歲以下已購屋者之比率、房屋買賣契約價格之平均單價。
經實證模型分析後發現，可歸納為以下幾點：
1. 奢侈稅及實價登錄制在立法院三讀通過日及施行日前後的效果相仿。
2. 實施奢侈稅及實價登錄制對房價所得比、貸款負擔率並無抑制效果。
3. 奢侈稅的實施與空屋率呈現負相關，而與35歲以下已購屋者之比率呈現正相關；實價登錄
制與空屋率則呈現正相關，不符合政策預期。
4. 不論是奢侈稅亦或是實價登錄制皆對自有住宅率無顯著的解釋能力。

關鍵字

奢侈稅 ； 住宅政策績效 ； 實價登錄制

並列摘要

This study discusses the effectiveness of the Specifically Selected Goods and Services Tax Act (also called the Luxury Tax) and the Transaction Prices Registration Policy from 2009 to 2014. The study samples come from the National Statistics, R.O.C. and real estate information of the Ministry of the Interior, R.O.C. The measure of the effectiveness of the two policies includes homeownership rates, vacant rate, housing price to income ratio, housing loan affordability, house-purchasing under 35 years old rate, housing price.
The empirical results are concluded as follows:
1. The effect on the passed third reading date of the Luxury Tax and the
Transaction Prices Registration Policy is similar to the enforcement date.
2. There is no significant influence of the Luxury Tax and the Transaction Prices
Registration Policy to housing price to income ratio and housing loan
affordability.
3. The Luxury Tax is negatively associated with vacant rate; the Luxury Tax is
positively related with house-purchasing under 35 years old rate; the
Transaction Prices Registration Policy is positively related with vacant rate.
4. There is no significant influence of the Luxury Tax and the Transaction Prices
Registration Policy to homeownership rates.

並列關鍵字

Transaction Prices Registration Policy ； Luxury Tax ； Housing Policy Performance

參考文獻

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