| 摘要: | 近年來政府為了抑制房價上漲，各地方政府陸續調整不動產持有稅，以遏止房地產價格惡性上漲，打擊炒作投機者，促使房屋價格回歸正常，尤其以台北市不動產持有稅制調整幅度最大，此稅制改革，不僅影響自用住宅的持有成本、購買地上權住宅居民，甚至連帶影響既有旅館產業投資者。又隨著台灣社會經濟發展，整體產業結構已經轉型為服務型社會，「觀光產業」已成為二十一世紀最具社會經濟指標的產業，在觀光事業中，「會議型國際觀光旅館」是關鍵性的一環，是由多項關聯產業結合，共同經營而產生經濟效益，所帶來的效益大於一般旅館，對於國家或地方有直接與間接之財政與經濟影響，為地方重要產業之一，若因不可預期及暴增性的不動產持有稅賦負擔，將影響地方產業營運、地方經濟發展、整體都市經濟循環等問題。
因此本研究透過相關理論及文獻回顧，歸納分析不動產持有稅之內涵，過去產業租稅優惠減免措施，並檢視現行台北市不動產持有稅制調整規定，並進一步探討不動產稅制調整後對於產業發展之影響，並經由深度訪談，瞭解學界與業界對於台北市不動產持有稅變革之看法、變革後對與產業所造成的影響以及對於未來產業發展之關聯性，探討不動產稅與產業發展之關係，檢視現行不動產稅之課題，並探討有助地方經濟發展、創造就業機會，產生外溢效用的產業，可藉由租稅優惠或減免，達到吸引產業進駐之目標，以利地方經濟發展，供後續研擬改善作法之參考依據。
In recent years, the government in order to curb rising prices, the local government has to adjust the real estate holding tax to curb real estate prices rose against speculators speculation, vicious, promote the housing prices return to normal, especially in the city of Taipei real estate holding tax adjustment, the tax reform, not only affects the holding cost, occupied housing purchase right housing residents, and even affect both the hotel industry investors. And with the social and economic development of Taiwan, the overall industrial structure has been transformed into a service-oriented society, "tourism industry" has become twenty-first Century's most social economic index of the industry, in the tourism industry, "the meeting of international tourist hotel" is a key part of, is a combination of a number of related industries, and economic management benefit, the benefit is greater than the average hotel, have a direct impact on the economy and finance and indirect national or local, is one of the most important industrial areas, due to unpredictable and surge of real estate holding tax burden, will affect the operation and development of local economy, the overall urban economic cycle problems of local industry.
Therefore, this research through the related theory and literature review, analysis of real estate holding tax connotation, and examine the current Taipei City real estate holding tax adjustment provisions, and to further explore the real estate tax adjustment for industrial development, and through in-depth interviews, understanding of academia and industry for Taipei City real estate hold the view, change after the reform of tax and the effect caused by the industry and future development of related industries, to explore the relationship between the real estate tax and industry development, the current real estate tax inspection task, and to serve local economic development and create employment opportunities, the industry can produce spillover effect. By tax concessions or relief, to attract industry in the target, in order to facilitate the development of local economy, for the follow-up research to improve reference approach. |
