特種貨物及勞務稅對區域房市價格之影響--以桃園縣為例

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題名:	特種貨物及勞務稅對區域房市價格之影響--以桃園縣為例
作者:	張美雲;Chang,Mei-yun
貢獻者:	產業經濟研究所在職專班
關鍵詞:	特種貨物及勞務稅;奢侈稅;開徵;房價;the specifically selected goods and services tax;luxury tax;levy;housing prices
日期:	2015-01-27
上傳時間:	2015-03-16 15:51:16 (UTC+8)
出版者:	國立中央大學
摘要:	本論文旨在探究政府實施特種貨物及勞務稅(俗稱：奢侈稅)政策，於開徵前後對於桃園縣(升格前)之桃園市、中壢市與平鎮市房市價格是否產生影響。本文以特種貨物及勞務稅施行時間100年6月前後合計六年(民國97年至102年)為研究時間，並以桃園市、中壢市與平鎮市三區之房市成交價格為研究標的，以相同的實證模型檢定分析特種貨物及勞務稅開徵對於區域別的房價影響情況。本文先就桃園縣環境、經濟概況、房價及研究對象桃園市、中壢市及平鎮市之地理環境資料做統整分析；再以前述三區域物件之房地，分別就特種貨物及勞務稅開徵設虛擬變數，及加入透天、大樓及住宅面積變數，以實證模型計量迴歸觀察其影響數值及房市價格是否有影響，同時加入象徵房價趨勢變化的變數，藉以探討三區域於開徵前後房市價格的漲幅差異。本文實證研究結果發現，特種貨物及勞務稅條例開徵後，對於研究對象桃園市、中壢市及平鎮市房市價格均呈現正向影響；而桃園縣建物買賣登記棟數，於102年更達到最高50,870棟，顯示市場交易量仍舊活絡；其中三區域不畏特種貨物及勞務稅開徵，不僅成交量有增無減，房價更是居高不下。就供給面而言，特種貨物及勞務稅的開徵，會使房屋供給減少，造成閉鎖效果；加上國內長期低利率與貨幣寬鬆，稅制未臻完善，房價高漲問題似乎短時間內難以獲得改善。另桃園縣本身地理環境已成為大台北都會生活圈範圍，及受到雙北房市價格飆漲、中央銀行限制性貸款及金融信用管制措施，造成投資客紛紛轉移投資目標至桃園，又加上桃園地區近幾年政府積極推動多項交通建設及大型建設活動，如五楊高架、桃園航空城、青埔高鐵特區、「3環5快3鐵、7捷、1航空」及發展觀光產業等，諸多交通及建設陸續即將興建完成，且機場捷運即將通車，政府大力推銷桃園航空城，高鐵桃園站帶來外溢性等題材，使桃園成為北台灣最具發展潛力的城市，即使特種貨物及勞務稅開徵，在本研究之三個區域桃園市、中壢市及平鎮市，房市價格似乎在短期內無法有效抑制，仍持續大幅攀升。 ;This paper aims to analyze the effects of the specifically selected goods and services tax levy with regards to regional house prices. Using the housing market transaction prices of; Taoyuan, Zhongli, Pingzhen in 2008 – 2013 for test analysis with empirical model. This article first analyzes the environment, geography, economic conditions, prices and other information of the area, then setting up dummy variable for the specifically goods and services tax levy. While comparing the variables between residential area and price in order to observe its effects and to explore the differences between the three regions. After the introduction of this regulation as indicated by the findings; housing prices are still trending towards positive growth, increased turnover, and high prices. Based on the law of supply and demand theory; implementation of this regulation will lower the supply of housing resulting in the blocking effect. Moreover, the long-term low interest rates, domestic monetary easing and tax laws may not be perfect causing difficulty to obtain short-term improvement. Considering that Taoyuan is one of the areas close by the Taipei metropolitan it is in an optimal position to reap the benefits from an influx of investments. Given soaring prices of both Taipei and New Taipei areas as well as the central banks loans and related financial restrictive credit measures, investors have been redirecting their focus towards Taoyuan. In recent years, Taoyuan has also been committed to their efforts in promoting the city by pushing their transportation and tourism industries making them the most promising city in the north of Taiwan. Even with the specifically selected goods and services tax levy, housing prices in Taoyuan, Zhongli, and Pingzhen area can not be effectively suppressed, and will con-tinue to rise.
顯示於類別:	[產業經濟研究所碩士在職專班 ] 博碩士論文

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