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  • 學位論文

不動產稅制對不動產價格影響分析-論不動產稅制改革

The Influences of Property Tax System on Real Estate Prices-Study of The Reform of Prpoerty Tax System

指導教授 : 彭建文
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摘要


本研究之主要目的為釐清台灣與各主要國家不動產稅制之差異、持有稅及移轉稅之變動對不動產價格之影響,並瞭解各界對不動產課稅制度、政府抑制房價措施及未來不動產稅制改革方向之看法,以針對不動產市場投機炒作及房價飆漲情形研擬適合的不動產稅制組合及適當的稅制改進對策。 本研究蒐集比較各國不動產稅制,發現各國不動產持有稅大多是土地與房屋合併課徵,稅率則可由地方政府視實際情況彈性調整,深具靈活度。針對出售不動產之事實或資本利得大多以實際成交價格為計算的基礎,並且針對持有期間長短、持有不動產筆數多寡課予不同之稅率,對於買賣頻繁及養地囤屋的投機行為可達到懲罰目的;其次,本研究模擬分析結果發現土地市場透過高持有稅低移轉稅的方式較能增加市場供給與減少投機需求,對於促使地價下跌較為有效,當持有1年時,持有稅稅率調升一倍使地價下跌0.1829%,移轉稅稅率調升一倍使地價下跌0.1662%;至於抑制住宅市場價格飆漲,短期則以提高移轉稅,長期則以提高持有稅的效果較大,當持有1年時,持有稅稅率調升一倍使住宅價格下跌0.2296%,移轉稅稅率調升一倍則使住宅價格下跌1.1386%。另外,因為目前不動產稅制最大的問題還是在於稅基與市價嚴重偏離,只要將稅基調整至與市價一致,則加重稅率對於不動產價格影響的效果將明顯提高,例如以持有住宅1年為例,當稅基調整成市價時,持有稅稅率調升一倍使地價下跌程度從0.2296%提高至1.2108%,移轉稅稅率調升一倍使地價下跌程度從1.7688%提高至5.7301%。 此外,問卷調查結果發現約有60%的受訪者認為抑制不動產投機及防止不動產格飆漲應從健全不動產稅制著手,且同意移轉稅改革的比例明顯高於同意持有稅改革的比例,更有82.2%的受訪者認為應以實際成交價格作為不動產增值計算的依據,並認為應針對不同的投機情形採取不同的稅制組合。另外,居住地區的差異、是否擁有不動產、房屋是否為自有在不動產稅制及未來改革方向上的看法亦會呈現顯著差異。因此,建議未來應針對純素地與房地一體有不同的稅制設計,土地市場宜採高持有稅低移轉稅,住宅市場宜採低持有稅高移轉稅之稅制組合;出售不動產之資本利得以實際成交價格為計稅依據,且適當賦予地方政府彈性調整之空間,並針對非自用且擁有多筆土地或房屋者加重課稅等,以抑制不動產市場之投機行為,進而達到抑制房價的目的。

並列摘要


The primary objective of this study is to clarify the differences of the property tax systems between Taiwan and the major countries and to examine the effects of the change of the holding tax and transfer tax on the price of real estate. Furthermore, the study also examines the views held by different sectors on the property taxation system, measures taken by the government to curb the housing price and the direction of future tax reform. These are intended to design adequate property tax mix and proper tax reform measures to curb speculations in the real estate market and the skyrocketing housing price. This study compiled and compared the property tax systems of different countries. The data shows that the real estate holding tax imposed by these countries is consolidated and paid with land and housing tax. The tax rate may be adjusted by the local governments in accordance with actual circumstances with great flexibility. The actual transaction price of sale of real estate or capital gains is the basis for calculation and varying tax rates are imposed depending on the length of holding the real estate and the number of real estate held. These measures can punish speculative behaviors, such as frequent transactions and holding on land and housing with no intention to develop. Next, according to the simulated analysis, the land market can better increase supply and reduce speculative demand through high holding tax and low transfer tax, which is more effective in achieving the reduction of land price. When real estate is held for one year, if the holding tax rate is raised by one fold, the land price will reduce by 0.1829%. When the transfer tax rate is increased by one fold, the land price will drop by 0.1662%. In terms of curbing the housing market price, it is more effective to increase the transfer tax for the short term. The raising of the holding tax is more effective for the long term. When real estate is held for one year, the increase of the holding tax rate by one fold will lead to the drop in the housing price by 0.2296%. When the transfer tax rate is raised by one fold, the housing price will drop by 1.1386%. In addition, the overwhelming problem of the property tax system is the serious misalignment of the tax base and the market price. As long as the tax base is adjusted to the market price, the effects of the increase in the tax rate on the real estate price will be significantly improved. To use the holding of housing for one year as an example, when the tax base is adjusted to the market price, the increase of the holding tax rate by one fold will lead to the drop of the land price from 0.2296% to 1.2108%. If the transfer tax rate increases by one fold, the drop of the land price will increase from 1.7688% to 5.7301%. In addition, according to the questionnaire survey, approximately 60% interviewees are in the opinion that to strengthen the property tax system is the first step to curb speculations in the real estate market and prevent the price of real estate from skyrocketing, and the percentage of interviewees in favor of the transfer tax reform is significantly higher than that of interviewees in favor of the holding tax reform. 82.2% interviewees believe that the actual transaction price should be used as basis for calculating real estate value increment and different tax mix should be adopted to curb different types of speculations. Moreover, there are mixed views on the effects of differences between places of residence, whether or not owning real estate and whether housing is self-owned on the property tax system and the direction of future reform. Therefore, it is recommended that different tax system designs should be applied to vacant land and the integration of land and housing respectively in the future. High holding tax and low transfer tax should apply to the land market while the tax mix of low holding tax and high transfer tax should apply to the housing market. Not only should the tax on capital gains from the sale of real estate be calculated based on the actual transaction price, but the local governments should also be given proper flexibility to impose higher tax burden on owners of more than one piece of land or house which is not for primary residential use so as to stop speculative behaviors in the real estate market which in turn curbs the rising housing price.

參考文獻


徐忠賢(2011),健全房地產市場手段-實價課稅之探討,土地問題研究季刊,第10卷第4期,頁180-194。
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