摘要 國內房地產業一直以來被視為國家經濟發展的火車頭產業，自2003 年SARS風暴之後，由於國內外經濟快速成長、國際金融交流頻繁及游資充裕的情況下，經歷了十幾年的房市多頭行情榮景，國內房價一直處於居高不下，導致民怨四起，要求居住正義、公平合理之聲浪不斷湧起，政府自2010 年起採取一連串的抑制房價之政策與措施，使得近年國內的房地產市場處於低迷不景氣之狀態，除了因政府一連串的抑制房價的政策實施有關以外，其最主要的因素是2016 年「房地合一」新制稅改政策的實施，「房地合一」政策等同宣告不動產房市交易正式「實價課稅」的時代來臨。 本研究之目的，主要探討國內不動產房地合一稅制之實施後，建設公司應該如何調整經營策略，找出較佳之經營模式。本研究依據相關文獻彙整資料之探討，透過與相關產業之專家訪談方式及實際個案之成本評估，其研析出之結果如下：1.土地適用舊制的稅制 ：土地採用個人的稅率為最佳方案。2.土地適用新制的稅制 ：地主採用法人之稅率會相較有彈性空間，訂定房屋售價與土地售價(簡稱：房地比)之比率需評估兩個方向，包含(1).營建成本與土地成本的比率(成本比)(2).當年度之房屋評定現值與土地公告現值比率。 ;Abstract Since 2016, the Taiwan government has modified the regulations for house and landtransaction income tax and has implemented the change, significantly impacting the profitability for real estate companies. This indicates that the taxable income is truly based onactually selling price of any real estate. To maintain profit for real estate companies, thestudy objective is to determine an operational model among some existing selling scenarios. The methodologyis to explore the previous study related to corporate operationalapproaches, profit pattern, and house and land transactions income tax. Next, a preliminary summary guides the follow-up expert interviews that establish 4 operation combinations to face the new impact by the change in 2016. The findings conclude that (1) it is preferred to adopt personal tax regulations before 2016; (2) house-to-land price ratio needs to be considered using actual registered information after 2016.
