The Research on “The Impact of a Luxury Tax on Real Estate”

• Main Authors: Kao, Fun-Chien, 高鳳謙
• Other Authors: SHEN, CHUNG-HUA
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/30822560894105225503

碩士 === 國立臺北大學 === 國際財務金融碩士在職專班 === 100 === The real eatate market as investor compete for another battlefield because of real estate crazy increasing in recent year, this trend has also caused the government to take heavy hand to fight for the housing effect. Owing to the consensus to both ruling and opposition. the legislative Yuan has been formally Third Reading through “special of goods and services tax Ordinance (commonly known as the "luxury tax") which design to discourage short-term speculators, propelling prices back to reasonable prices, that is so-called "living justice" to curb housing prices. In cases of actual transaction prices which is part of the "luxury tax" to encourage private initiative to provide real estate transaction information, and list this issue in a major policy of government . The research focus of this thesis is as follows: 1. Research background and motivation 2. Direction and orientation: Make sure that the research purpose and direction 3. Study structure. 4. The definition of real estate, history, legal system. 5. China's real estate study. 6. Taiwan’s real estate study. 7. Taiwan’s luxury tax levied and influence. 8. Taiwan real estate transactions strengths and weaknesses of the policy. 9. Taipei, Shanghai, Beijing, Hong Kong, Singapore real estate study and comparison. 10. Conclusions and recommendations