房地合一稅制課徵對購屋消費者之影響 -以高雄市為例

A Study of the Influence House-Land Combination Tax on Consumer's House Purchasing - A Case Study of Kaohsiung City

謝慧俐(Hui-Li Hsieh)

指導教授 ： 劉春初

長榮大學/管理學院/高階管理碩士在職專班(EMBA)/碩士(2017年)

摘要

本研究主要評估政府實施房地合一稅制課徵後，對購屋消費者之影響，並探討購屋各客群消費者對政府實施房地合一稅制課徵之看法，是否有效改善房地投機炒作現象，同時分析整體不動產市場是否帶來衝擊效應。
本研究以歷史文獻探討法蒐集各項資料為研究基礎，透過對高雄地區購屋消費者進行問卷調查訪談，共發出調查問卷302份，有效回收302份，回收率達100%。後續並對地區之專業人士進行深度訪談，期望能觸及各層面專業人士之看法與意見，進一步探討分析。研究發現，政府實施房地合一稅制課徵，顯示有高達七成以上購屋消費者認同政府此項課徵理念，多數人期望居住正義、租稅公平原則。針對購屋意願做調查，顯示有六成左右消費者認為課徵房地合一稅會影響其購屋意願。針對是否會抑制房地投機炒作，顯示有高達九成左右消費者認為政府課徵房地合一稅制會抑制改善房地投機炒作現象。針對稅制是否有需改進檢討，顯示有高達九成消費者認為此稅制課徵有需改進檢討地方。本研究結果歸納出建議方案：
一、應邀集產、官、學者進行稅制溝通檢討，健全房市發展應全盤
考量，搭配相關配套措施因應。
二、針對長期持有房屋者應調降稅率，才符合長期優惠租稅公平原則。
三、針對房地產投機囤房者，加重多屋者之持有稅及制定多屋者房地
合一稅課徵，增加持有數量累進稅。
藉由此研究結果，了解購屋消費者對政府實施房地合一稅制課徵的問題及需改善之處，期望能提供政府政策上之建議，作為日後國家租稅政策調整方向。

關鍵字

房地產 ； 房地合一稅 ； 居住正義 ； 租稅公平

並列摘要

The primary objective of this study is to assess the effect that the government’s implementation of a harmonized land and house taxation system would have on home buyers, and to discuss the views that different groups of home buyers have towards the system, giving consideration to the question of whether it could improve the situation of speculation. Simultaneously, an analysis is conducted on whether there would be an impact on the overall real-estate market.
The foundation of the study is established by conducting a literature review to gather a variety of data. A survey was conducted on home buyers in the Kaohsiung area with a total issuance of 302 questionnaires. All 302 questionnaires were recovered, thus the recovery rate was 100%. The follow up involved in-depth interviews with local professionals, with the aim of gathering multiple layers of professional insight and opinion in order to conduct further discussion and analysis. The study revealed that 70 percent of home buyers agree with the concepts found in the government harmonized land and house tax system. Most people are optimistic towards the principles of “residency justice” and “fair rent tax” that are incorporated in the government’s tax system. In the probe on willingness to purchase a home, around 60 percent of home buyers say the harmonized land and house tax would affect their wiliness to buy a home. On the question of whether or not it would curb speculation in real-estate, around 90 percent of home buyers believe that the government’s harmonized tax system would improve the situation by reducing real-estate speculation. Discussing whether the tax system needs to be improved, 90 percent of respondents believe that the tax system has areas that need improvement. The research results are summed up with the following proposals:
1)Convene industry, government and academic
representatives to conduct a discussion and review of
the tax system, to allow for sound housing market
development and address necessary considerations as well
as relevant supporting measures.
2)Tax rates should be reduced for long-term owners of
real-estate using long-term preferential rates to allow
for principles of fair rent tax.
3)Regarding real estate speculators, taxes should be
increased for multiple home owners and a harmonized land
and house tax be incurred for owners of multiple homes
should be establish, with a progressive tax related to
the number of homes in possession.
Based on the results of this study, the questions home buyers have towards the government’s implementation of a harmonized land and house tax system and the areas that need improvement can be understood. Hopes are that the results can serve as a reference for government policy and offer direction for future national rent tax policy adjustment.

並列關鍵字

Real Estate ； Harmonized House and Land Tax ； Residency Justice ； Fair Rent Tax

參考文獻

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27.高雄市國稅局，2016，房地合一課徵所得稅申報作業要點(105年