特種貨物及勞務稅實施後對購屋意願之影響

THE EFFECT OF THE SPECIFICALLY SELECTED GOODS AND SERVICES TAX ACT AFTER INTENTION OF PURCHASING HOUSE

顏淂蓁(TE-CHEN YEN)

指導教授 ： 陳達新

國立臺北大學/商學院/國際財務金融碩士在職專班/碩士(2014年)

摘要

奢侈稅的實施，僅在初期使房價短暫的下跌後，又持續性的上漲，未能有效解決房
價過熱的問題，對市場影響也只能暫緩成交量的上揚。本研究藉由奢侈稅的施行即將進
入第四年，了解奢侈稅對於消費者行為所產生的實際影響，進而推論消費者的購屋意圖，
以預期奢侈稅對未來房市造成的中長期影響。
本研究採用問卷調查方式進行研究，主要針對居住在北部地區、2010 年奢侈稅未實施前，
曾經想購買房子至今仍未購買房子的民眾進行探討，研究結果如下所示：
1. 不同的性別對於購屋負擔能力、房屋特性、服務品質、購屋意願、及購屋行為呈現
顯著差異。
2. 不同的年齡對於購屋負擔能力、房屋特性、購屋意願、及購屋行為呈現顯著差異。
3. 不同的家庭年收入對購屋負擔能力、房屋特性、及購屋行為呈現顯著差異。
4. 不同的家中居住人數對於購屋負擔能力與購屋意願上呈現顯著差異。
5. 不同的工作年資在購屋負擔能力、房屋特性、服務品質、與購屋行為上皆呈現顯著
差異。
6. 不同職稱對於房屋特性、服務品質、及購屋行為呈現顯著差異。
7. 奢侈稅的實施對受訪者購屋前後的看法有顯著差異，其中，奢侈稅實施前的購屋意
願高於奢侈稅實施後的購屋意願。

關鍵字

購屋意願 ； 服務品質 ； 房屋特性 ； 購屋負擔能力 ； 購屋行為

並列摘要

The implement of luxury tax only made the house price fall temporarily in the beginning
and then rose continuously. It can’t solve the problem of overheat house price effectively and
can only postpone the rise of share volume traded to the market. In order to predict the
mid-term effect which luxury tax will cause to the future real estate, the study wants to
understand the actual effect which luxury tax cause to consumer behavior and to infer the
purchase intention of the consumer by the implement of luxury tax is going to be the fourth
year.
The study used the questionnaire to proceed the research and was aimed at the public who
has been wanting to buy a house but still not yet, and is living in northern areas when the
luxury tax hasn’t been implemented in 2010. The result of the study is as the following:
1. The different gender shows significant difference to burden ability of purchasing
house, house characteristic, service quality, intention of purchasing house, and
behavior and intention of purchasing house.
2. The different age shows significant difference to burden ability of purchasing house,
house characteristic, intention of purchasing house, and behavior and intention of
purchasing house.
3. The different household monthly income shows significant difference to burden ability
of purchasing house, house characteristic, and behavior and intention of purchasing
house.
4. The different number of living people in family shows significant difference to burden
ability of purchasing house and intention of purchasing house.
5. The different working seniority shows significant difference to burden ability of
purchasing house, house characteristic, service quality, and behavior and intention of
purchasing house.
6. The different job title shows significant difference to house characteristic, service
quality, and behavior and intention of purchasing house.
7. The implement of luxury tax has significant difference to the opinion of interviewee
before and after purchasing house and intention of purchasing house is higher before
the implement of luxury tax.

並列關鍵字

intention of purchasing house ； service quality ； house characteristic ； burden ability of purchasing house ； behavior and intention of purchasing house

參考文獻

李囿緯(2012)，不動產政策對消費者購屋動機影響因素之研究-以奢侈稅為例，國立台北

李傳信(2011)，特種貨物及勞務稅條例(奢侈稅)對台北市房價之影響，國立政治大學碩

郭宗諭(2010)，影響房價變動因素之系統動態模擬（兼論奢侈稅），國立高雄應用科技

魏文欽、郭宗諭(2012)，影響房價變動因素之系統動態模擬(兼論奢侈稅)，中華理論結

林柏伸(2012)，我國課徵奢侈稅對不動產價格與成交量之影響-以台北市為例，朝陽科技