實價登錄認知、稅收公平認知與購屋意願之 關聯性研究

A Study of Relationships among the Cognition of Real-estate Transaction Registration , Fair Tax Revenue and House Purchase Intention

蔡淑悅(Shwu-Yueh Tsay)

指導教授 ： 謝俊宏

國立臺中科技大學/商學院/企業管理系事業經營碩士班/碩士(2013年)

摘要

全國各地區房價居高不下一直是民怨之首，政府為改善這種不公不義情形及為實現居住正義，於100年12月13日立法院三讀通過相關不動產交易實價登錄制度，並經行政院核定自101年8月1日施行，希藉由其制度之推行，達到促進不動產交易資訊透明化、降低目前不動產資訊不對稱情形，健全不動產交易市場，避免不當哄抬房價，幫助社會大眾了解房地資訊，方便買賣雙方議價。
本文主要在探討購屋者對實價登錄認知、稅收公平認知、購屋意願之關聯性研究。本文以臺中市購屋者為研究對象，共發放200份問卷，有效樣本回收182份，使用線性結構關係模式等統計方法，驗證本文假設，研究結果如下：
1.實價登錄認知對稅收公平認知有顯著正向影響。
2.實價登錄認知對購屋意願有顯著正向影響。
3.稅收公平認知對購屋意願無顯著影響。

關鍵字

實價登錄認知 ； 稅收公平認知 ； 購屋意願

並列摘要

It has been the top popular discontent that the house prices all over the country still keep high so far. The government has passed the actual price registration system of related real estate trading on the third reading proposed against Legislative Yuan on December 13, 2011 and approved for practice by Executive Yuan on August 1, 2012. It is expected that the promotion of this system can enable the information of real estate trading to be visible, reduce the asymmetric situation of current real estate information, complete the market of real estate trading to avoid any improperly bidding up the house price and further help the public to understand the real estate information well for a easy price negotiation between buyer and seller.
The purpose of this study is to investigate the relationships among actual price registration cognition, fair tax revenue cognition and house purchase intention. 200 pieces questionnaires are released and valid samples are 182 pieces. LISREL model is adopted to verify the hypothesis of this study. The research results shows as follows:
(1)There would be a positive influence of the cognition of real-estate transaction registration on the fair tax revenue cognition.
(2)There would be a positive influence of the cognition of real-estate transaction registration on the house purchase intention.
(3)There would not be influence of the fair tax revenue cognition on the house purchase intention.

並列關鍵字

The Cognition of Real-estate Transaction Registration ； Fair tax revenue cognition ； House purchase intention.

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