本研究以2013年1月至2016年12月,共計48筆之月統計資料,採用獨立樣本t檢定之研究方法,針對新北市、臺北市、桃園市、臺中市、臺南市、高雄市等6個直轄市及臺灣14個縣市,合計20個縣市在研究期間內土地及房屋以繼承或贈與方式移轉之筆數,以及遺產及贈與稅全國賦稅實徵淨額進行實證分析,探討實施房地合一課徵所得稅制後是否影響民眾選擇移轉不動產方式。主要實證結果如下: 一、新制實施後,可能由於民眾考量繼承取得後再行移轉需繳納之財產稅負較低,大多縣市建物繼承筆數顯著增加,但土地繼承筆數變化不大。 二、新制實施後,可能由於民眾考量贈與取得後再行移轉需繳納之財產稅負較高,大多縣市土地及房屋贈與筆數顯著減少。 三、新制實施後,由於建物繼承筆數顯著增加,因此部分縣市遺產稅全國賦稅實徵淨額顯著增加。 四、新制實施後,雖然大多縣市土地及房屋贈與筆數顯著減少,但可能由於近年公告土地現值調漲,以致部分縣市贈與稅全國賦稅實徵淨額顯著增加。
The research period is from January 2013 through December 2016. The data on six municipal cities (i.e. New Taipei City, Taipei City, Taoyuan City, Tai-chung City, Tainan City and Kaohsiung City) and 14 cities/counties in Taiwan is sampled, in order to explore the influence on the methods of real estate transfers after the effectiveness of the integrated housing and land taxation. The empirical findings are as follows: 1.The number of property inheritances has increased dramatically but the number of land inheritances has not changed much under the new system, possibly because the tax burden is lower on the transfers of inherited properties. 2.The number of land and property gifts has dropped significantly in most cities and counties under the new taxation regime, possibly because the higher tax burden on the transfer of land and property gifts. 3.Some cities and counties witness a meaningful increase in inheritance tax revenues due to the rising number of property inheritances under the new taxation system. 4.Certain cities and counties still enjoy a significant increase in inheritance tax revenues despite a marked decline in the number of land and property inheritances as a result of the implementation of integrated housing and land taxations. This is possibly because of the increase in current land values over recent years.