本論文旨在驗證南港高鐵的設置與兩稅合一政策實施對南港區周邊住宅房價是否會造成影響。2016年係為高鐵南港站通車以及兩稅合一政策實施年度，故本文以2016年前後合計共八年（2012 年至 2019 年）為研究期間，樣本觀察值採用「內政部不動產交易實價查詢服務網」，擷取住宅樣本，包括公寓、華廈、住宅大樓，並依樣本不同特性對房價影響的變化做比較，並探討其他可能影響房價因素，像是樣本標的物距離高鐵南港站，來分析距離高鐵站遠近對房價漲幅的影響，另考量距離高鐵南港站約1.2公里處，有設置捷運南港展覽館站，本研究加入觀察比較並進行分析。 本文採特徵價格法，實證結果顯示於高鐵南港站通車與兩稅合一政策實施後對於台北市南港區房屋成交單價的影響呈現負向顯著，實證研究發現於2016年以後房屋單價下跌且交易量減少，雖2017年平均房屋成交平均總價是呈現微幅上升，2018、2019年仍呈現下滑走勢，可知2016年台北市南港區房屋成交價格，在面臨高鐵南港站的通車與兩稅合一政策實施，綜合影響下終究使台北市南港區房價走跌。;The purpose of this paper is to verify whether the housing prices in the surrounding residential areas of Nangang District is affected by the establishment of the THSR Nangang Station and the implementation of the integrated income tax system. 2016 is the year when the THSR Nangang Station is opened to the public as well as the pactice of the integrated income tax system. Therefore the research period of this article takes a total of eight years (2012-2019) since the opening of the THSR Nangang Station in July 1, 2016., and the sample observations use the "The Ministry of the Interior Real Estate Transaction Real Price Enquiry Service Network " to extract samples, including to compare the changes in the impact of house prices on apartments, buildings, residential buildings according to the characteristics of the sample, and explore other factors that may affect house prices, such as the distance from the samples to the THSR Nangang Station to analyze the impact of distance on the housing price growth ; The study has also included observation, comparison and analysis under the consideration of the location of the MRT Nangang Exhibition Hall Station, which is 1.2 kilometers away from the THSR Nangang Station. This paper adopts the hedonic price method, and the empirical results show that after the opening of the THSR Nangang Station and the practice of the integrated income tax system, the impact on the transaction price of housing in the Nangang District, Taipei City is negatively significant. The research has found that after 2016, the unit price of housing fell, as well as the transaction volume. Although the average total house transaction price in 2017 showed a slight increase, it still showed a downward trend in 2018 and 2019.
