探討房地合一稅制實施前後對房地交易價格之影響

國人因有土斯有財的傳統觀念，且認為擁有不動產較具保值的功能，致使房地的需求始終龐大。房地產本該是人民遮風避雨的居住地方，卻被淪為商品化投機炒作的工具，為解決都會地區房價不當高漲所導致的民怨問題，政府積極實施打房政策，造成臺灣地區的房地產市場去化呈現相對沈滯、資金轉移，以及南屋北賣的局面。而為解決舊制的缺失，延續奢侈稅抑制炒作房地市場之效果，自2016年1月1日起，針對符合特定條件之土地或房屋，實施房地合一計算所得的稅制，以改善往昔土地只課徵土地增值稅而免除所得稅，暨房屋之財產交易所得係以偏低之房屋評定標準計算所得稅之缺失，藉以驅逐房地產中的假性需求。本項課稅政策對房地市場的影響究竟如何，是否能達到政府和民眾預期的效果，極需實證分析以探討。經由本研究實證結果發現，實施房地合一稅制後對全臺灣地區而言，房屋以及土地之交易總價格確實有達到抑制的成效；表示房地合一稅制實施屆滿兩年後，已達到政府預期的目標。

關鍵字

奢侈稅制；實價登錄政策；房地合一稅制；特徵價格法

並列摘要

Because of the traditional concept that the country has a wealth of land, and the belief that owning the property is more valuable, the demand of the real estate has always been huge. Real estate was supposed to be a place where the people sheltered from the rain, but it was turned into a tool for commercial speculation, in order to solve the problem of discontent caused by improper housing prices in metropolitan areas, the government has actively implemented the policy of beating the housing, caused the real estate market in Taiwan to be relatively stagnant, capital transfer, and South House North Sell situation. And to solve the shortcomings of the same, continue to curb the effect of luxury tax speculation in real estate, since the 1th of January in 2016, for land or houses that meet specific conditions, implementation of the tax system for the unification of premises for the betterment of the land value increment tax in the past and the exemption of income tax, and the property exchange of the houses is to calculate the lack of income tax on the basis of the low housing evaluation standard, so as to expel the false demand in real estate. The impact of this tax policy on the housing market, and whether it can achieve the expected effect of the government and the people, needs an empirical analysis to explore. As well as this study is intended to explore the total price of housing and land transactions, data from the Ministry of the Interior real estate transaction price inquiry service network; the research method cites the Hedonic Price Method to establish the total price model of housing and land. Through the empirical results of this study, we found that the total price of housing and land transactions in the Taiwan region after the implementation of the housing and land tax system has achieved a dampening effect; two years after the implementation of the combined housing and land tax system, the government has achieved the desired target.