房地合一稅2.0對於我國不動產之影響

台灣長期有著高房價的不合理現象，雖然房子看似會隨著少子化，人口變少的負人口時代，房子供過於求導致房價變低，但「有土斯有財」是國人的傳統觀念，當閒置資金過多時，或其他產業投資報酬率過低，房地產就會變成國人的投資標的，因此政府於2021年7月1日實施房地合一稅2.0，修改短期持有的時間、提高境內法人的稅率、把預售屋納入課徵對象，以及防止逃避稅漏洞等，主要目的在於防止投資客不當炒房，健全不動產市場，進而落實居住正義的理念。故本文以多元迴歸分析法分析台北市、新北市、彰化縣實施該稅制後能否發揮以稅制價之功能，其交易資料取自內政部不動產交易實價查詢服務網2020年7月至2021年12月，經由實證發現，房地合一稅2.0對於不動產交易量有顯著下降，但對於不動產交易價格並沒有顯著影響。

關鍵字

房地合一稅2.0 ；房地合一稅1.0 ；房價

並列摘要

Taiwan has a long-standing unreasonable phenomenon of high housing prices. Although it seems that the housing prices should be decreased with the decline of birthrate during the era of negatively growing population because of the oversupply, it’s not the case. A traditional concept of “where there is land, there is wealth” is deep-rooted in Taiwanese people. When people are having too many unused funds or when the return rate on other investment is too low, real estate becomes main target for their investment. As a result, the government has implemented the “House and Land Transactions Income Tax System 2.0” on July 1st, 2021. The new regulation revises the definition of short-term holding time, increases the tax rate for legal taxpayer, includes pre-sales houses in tax range, makes rules to prevent tax evasion and tax avoidance, and many more. The purposes of this new taxing regulation are to prevent investors from improperly speculating the real estate market and to balance the housing market in order to implement the concept of residential justice. In this article, multiple regression analysis method is used to analyze whether the implementation of the new taxing regulation will be effective for balancing the housing prices in Taipei City, New Taipei City, and Changhua County. Using transaction data collected from the website of Department of Land Administration between July, 2020 to December, 2021, it has been proven the “House and Land Transactions Income Tax System 2.0” has significantly decreased the amount of transaction but not affecting the real estate trading prices.