Analysis of Sales of Real Esate - Before and After Combined House and Land Transactions Income Tax

• Main Authors: HUANG, YI-HSUAN, 黃羿瑄
• Other Authors: 楊葉承
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/yg4k8p

碩士 === 東吳大學 === 會計學系 === 106 === The problem of real estate transactions income taxation system in Taiwan has been castigated for a long time. The unfair tax burden has caused the most criticism. In order to improve this unfairness, the government has promoted taxation on combined house and land transactions based on actual selling prices, a critical reform of real estate taxation. Owing to the unceasing opposition, The Ministry of Finance had widely accepted opinions to amend it. The combined house and land transactions income taxation was formally implemented in 2016. It was implemented for more than two years, the volume of house transaction declined dramatically. Most real estate professionals believe that the levy of "combined land and land tax" is the culprit. In order to clarify the impact of the combined house and land taxation on individual income and profit seeking enterprise, this study first analyzes the differences in the taxation system before and after the sale of immovable property, and discusses the issue of individuals' identification of profit seeking enterprise. Secondly, compares the influence on before and after the implementation of the new tax reform system on the impact of individual income and profit seeking enterprise taxation. At last, analyzes the tax burden changes for individuals to cooperate with construction companies in combined type of construction after the implementation of combined house and land taxation. Furthermore, analyzes the difference of the tax burden under the new taxation reform system.