| Summary: | 碩士 === 東海大學 === 高階經營管理碩士在職專班 === 106 === There are many factors affecting the volume and price of real estate, such as: the overall economy, the individual economy (smooth face),The bank loan interest rate is lower than the price index, The supply and demand demand (self-occupation), The tax system. Especially in Taiwan, for example, there are Tusi The concept of wealth and the embarrassment of everyone who owns a "home", so real estate has become an important target in Taiwan.
Although the government has carried out several tax systems and policy reforms in the past for the real estate industry in order to curb housing prices. The results have not been effective. In the past ten years, housing prices have continued to rise, and the volume of transactions has fallen. From the perspective of investment, low interest rates encourage investors to invest more capital in real estate, and the Taiwanese people have the idea of land private wealth, resulting in nearly ten real estate. The annual housing prices continue to increase, coupled with the government's intention to increase the tax system, so as to slow down the pace of real estate investment. But because real estate for Taiwanese culture, buying a house is a necessary purchase of assets, and in terms of long-term investment.It is also an investment with a high return on investment. However, in the case of a higher tax system. For example, the current value of the original land announcement is 20% of the market price. After the 103-year real price registration, the Taichung City of the five major counties is used as an example. The current value of the city land announcement has been raised to 60-70% of the market price. However, the construction business will not be burdened with additional taxes. The builders will pass these taxes on to consumers. And as a result of Taiwanese culture, consumers will continue to buy.This is a vicious circle, causing a bubble in the Taiwan real estate market. Therefore, the purpose of this paper is to analyze the different types of government real estate policies, tax policies, real estate development trends, overall factors and transaction transparency. We will also study the impact of government taxation policies on real estate investment.
This study first determines the research background, research motivation and purpose, and discusses the three major tax laws of Taiwan in recent years. They are “luxury tax”, “real price registration” and “real estate tax”. In the research findings and analysis, the literature is deconstructed into the impact of tax law on market supply and demand, real estate prices, and investment and output. Then, through the construction of the system dynamic model (causal loop diagram), the Taiwan tax law is analyzed for the real estate market. The impact and the thoughts and practices of stakeholders in the process, and finally summarize the conclusions of this study: how the government should improve its policies.
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