特種貨物及勞務稅對五都房市影響之研究

A Study in the Impacts of Specifically Selected Goods and Services Tax on the Real Estate Markets of Five Municipalities

陳育詮(Yu-Chuan Chen)

指導教授 ： 邱國欽 ； 許光華

朝陽科技大學/管理學院/財務金融系/碩士(2014年)

摘要

本研究主要探討我國五個直轄市於特種貨物及勞務稅條例實施前後，房市交易量及價格變化，並探討是否達成「以稅制量」及「以量穩價」之預期目標。
研究結果顯示特種貨物及勞務稅對臺北市房市有達成「以稅制量」及「以量穩價」之目標，對新北市、臺中市、及臺南市等房市達成「以稅制量」並未達成「以量穩價」之目標，而對高雄市房市均未達成「以稅制量」及「以量穩價」之目標。

關鍵字

特種貨物及勞務稅 ； 奢侈稅

並列摘要

In order to realize the impact and effect on housing price of metropolitan areas, this study examined the changes of the housing market trading quantity and price between before and after of the implement of regulations of specifically selected goods and services tax in the five metropolitans of the country and explored if the goals of “Lower trading quantity with tax” and “Maintain price with lower trading quantity” were able to be achieved.
The results showed that the special tax on goods and services in Taipei housing market achieved both goals of “Lower trading quantity with tax” and “Maintain price with lower trading quantity” while the tax of the housing market in New Taipei, Taichung and Tainan only achieved “Lower trading quantity with tax”, but not “Maintain price with lower trading quantity”. However, the housing market in Kaohsiung was not able to achieve either “Lower trading quantity with tax” or “Maintain price with lower trading quantity”.

並列關鍵字

Specifically Selected Goods and Services Tax ； Luxury Tax

參考文獻

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許光華、林柏伸(2012)，「課徵奢侈稅對不動產價格與成交量之影響－以台北市為例」，第十五屆財金理論與實務研討會論文集，朝陽科技大學財金系。

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