房屋街路等級調整率之評定是否合宜,攸關房屋評定現值對房屋稅及契稅能否達成公平合理之課徵目標,在無房屋實際交易價格時,房屋評定現值亦為各稅費計算之基準,對整體稅制影響深遠。隨著時代變遷,區域經濟繁榮程度不一,房屋是否因所處位置之不同、區域經濟繁榮及交通便利程度不一,而有公平、合理的調整? 本研究蒐集臺中市所轄21個行政區域轄下路段共計1,626筆之房屋街路等級調整率,查調前揭路段之路寬、公設綠地、文教設施、便利商店、商圈、商業區、市政用區、嫌惡設施等資料,運用線性迴歸分析法,以探討影響房屋街路等級調整率之主要因素。經實證結果發現路寬大小、設有便利商店、位處商圈、商業區及市政用區者,對房屋街路等級調整率,呈正向影響;另與距離文教設施、公設綠地愈遠及鄰近嫌惡設施,對房屋街路等級調整率,呈負向影響。
This study collected housing street level adjustment rate of 1,626 housing streets from 21 administrative districts of Taichung city, and used street width, public green land, cultural and educational facilities, convenience stores, CBDs, commercial districts, municipal boroughs and obnoxious facilities as the independent variables. The regression analysis was conducted to discuss main factors affecting housing street level adjustment rate. The empirical results showed: (1) street width, convenience stores, CBD, commercial districts and municipal boroughs had positive impact on housing street level adjustment rate; (2) remote from cultural and educational facilities and public facilities and proximity to the obnoxious facilities had negative impact on housing street level adjustment rate.