| Summary: | 碩士 === 國立臺中科技大學 === 財政稅務系租稅管理與理財規劃碩士班 === 107 === Taiwan’s real estate tax system has been deeply criticized because of the low taxable base for housing transactions. The taxation of real estate transactions isn’t based on the actual profit-making transaction income taxation, which makes investors full the real estate market and promotes the metropolitan area. Real estate prices, the increase in housing prices has greatly exceeded the afford ability of the wage earners, causing the wealth gap has grown wider in Taiwan. The real estate market has the strange phenomenon of high house prices and housing vacancy. The government is trying to suppress the house prices out of control, based on social fairness and the implementation of residence justice, since 2016 1 1, the government implements the housing and land transactions income tax so as to eliminate the real estate market chaos and maintain the public residence base human right to help people affordable house.
In this article, based on vacancy phenomena in Taiwan, the effect of house and land transactions income tax was explored. low-electricity consumption residences data is used as an alternative variable for vacancy Based on relevant literature data the explanatory variables affecting vacancy. The selected is the vacancy rate of the six major metropolitan areas in Taiwan is discussed. The conclusion is that house and land transactions income tax implementation has been significantly reduced vacancy rate of metropolitan area, the policy was successful. However, due to the short implementation time of the policy, that has a limited effect on the reduced of the vacancy rate in Individual metropolitan area.
The government in addition to uses the taxation policy, as well as all aspects of long-term and short-term supporting measures, from the perspective of supply-demand and institutions to conduct multi-planning. For example: establishing a perfect rental system, adjusting the complete residential policy, and limiting the tightening conditions for fund lending, and decree is strictly set to restrain increased housing prices and to improve the phenomenon of high housing prices today and make the real estate return to the normal economic market operation. Through the normal operation of the market mechanism, the housing prices may become normal, so that the people can achieve basic living need and residence justice will not only be a slogan
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