本論文針對汽、機車舊換新減徵貨物稅政策對台灣汽車市場銷售之影響之研究,源自於2016年政府宣布實施此政策後,是否對台灣的汽車銷售市場有影響,將汽車銷售量的資料分為總體銷售量、國產車銷售量及進口車銷售量並與本研究所選擇的經濟變數,如:工業生產指數、失業率、消費者物價指數、國內生產毛額(GDP)等四個經濟變數及虛擬變數,並利用迴歸分析法進行資料分析探討。 分析結果可得知對總體汽車銷售量有正向影響的分別為工業生產指數、國內生產毛額(GDP)、及虛擬變數(政策),而失業率及消費者物價指數則對總體汽車銷售量有負向的影響,對國產汽車銷售量有正向的影響有工業生產指數,失業率、消費者物價指數、國內生產毛額(GDP)及虛擬變數(政策)對國產汽車銷售量則呈現負向的影響;對進口汽車銷售量有正向影響的為國內生產毛額(GDP)、虛擬變數(政策),工業生產指數、失業率、消費者物價指數則對進口汽車銷售量為負向的影響。
A procedure is The Influence of the Abatement of Commodity Tax on the Reduction of old car to the Automobile market's sales in Taiwan to find out. whether the implementation of the policy has an impact on Taiwan's automobile sales market after its announcement by the government in 2016. Through regression analysis, we explore the data of automobile sales, which are divided into total automobile sales, domestic automobile sales and imported automobile sales; the five economic variables selected in this study, namely, industrial production index, unemployment rate, consumer price index, economic growth rate; and gross domestic product (GDP); and the dummy variable. The analysis results are as follows: industrial production index, gross domestic product(GDP), and the virtual variable (policies) have positive effects on total automobile sales; while unemployment rate and consumer price index have negative effects on overall automobile sales. Industrial production have positive effects on domestic automobile sales; and unemployment rate, consumer price index, and the dummy variable (policies) have a negative impact on domestic automobile sales. Those that have positive effects on imported automobile sales are gross domestic product (GDP), and the virtual variable (policies); while industrial production index, unemployment rate, consumer price indexhave negative effects on imported automobile sales.