實施奢侈稅後不動產仲介業因應之道

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Title:	實施奢侈稅後不動產仲介業因應之道
Authors:	裴文 Pei, Wen
Contributors:	企業管理學系 Business Administration
Keywords:	打房政策;特種貨物及勞務稅;奢侈稅;不動產仲介業 Specifically Selected Goods and Services Tax;Luxury Tax;Real Estate Brokerage Industry
Date:	2012
Issue Date:	2014-06-26 23:34:39 (UTC+8)
Abstract:	鑑於2009 年以來台灣部分地區房價不合理飆漲，非不動產市場之正常現象，也被列為民怨之首；且房屋短期交易移轉其稅負低，甚或無稅負，由於利率太低、獲利高等，炒作充斥所造成。若放任此短期房地產漲價風氣，將影響房地產市場之正常交易與發展。所以政府為了抑制快速上漲的房價，致力推出各種的「打房政策」，來防範可能產生的房地產泡沫危機。 2011 年6 月起正式施行「特種貨物稅及勞務稅條例」，也就是通稱的「奢侈稅」，本研究案全文也將用奢侈稅為名來探討之。規定其持有時間在二年以內之房屋及其坐落基地或依法核發建 In view of the unreasonable soaring house prices in some parts of Taiwan since 2009, this normal phenomenon in the non-real estate market has become the top-of-list grievances. Additionally, the short-term housing transaction and transfer tax burden is ei
Appears in Collections:	[Department of Business Administration] Seminar Papers

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