| 摘要: | 房地合一稅自2016年1月1日正式實施，同時停徵不動產奢侈稅(特種貨物及勞務稅)，目的為健全房市及強化租稅公平，符合社會公益，讓民眾以合理價錢購置房產，捍衛全民的居住正義。
在升學競爭激烈的臺灣，為了讓子女不落人後，挑選品質優質的明星學校就讀，連帶明星學區周邊的需求高於其他學區，同時也使房價高漲不跌，形成保值性較高的物件。本研究藉由迴歸模型
探討房地合一稅制對內湖區麗山、明湖國中房價之影響，從實價登錄選取房屋個體相關變數置入SPSS觀察整理內湖區明星學區房價之變化。另外又使用excel折線圖觀察公寓、套房、住宅大樓與華廈四種住宅類型每年的單坪價格變化，能更精確了解稅制對不同型態的住宅產生影響。
本研究實證結果，房地合一稅在實施初期，確實造成內湖區麗山、明湖國中周邊的房價下修，短期內效果顯著而長期則無明顯下跌，稅制的影響對熱門地區的房價並不大，推測主要為購買者所選定的交易物件，通常會選定坪數較小、總價較低的物件，故會偏向公寓及套房為投資標的，若是以投資為目的則較容易被稅制的影響去影響房價。
The Housing and Land Transactions Tax is one of the tax systems put into force on January 1st,2016,and Luxury Tax stop at the same time. In order that improving the housing market and strengthening the fairness of rent and tax are in line with social welfare, allowing people to purchase real estate at a reasonable price, and defending the justice of housing.
In Taiwan, where the competition for higher education is fierce, in order to keep their children from falling behind, choose high-quality star schools to study. The demand in the surrounding star school districts is higher than other school districts, and at the same time, the housing prices will not fall, forming a high-value-preserving property.
Use Regression model explore the impact of the real estate and land tax system on the housing prices of Lishan and Minghu Junior High Schools in Neihu District, and select individual housing related variables from the real price registration and put them into SPSS to observe and sort out the changes in housing prices in the Star School District of Neihu District. In addition, using the excel line chart to observe the annual per-square-meter price changes of the four types of residences: apartments, suites, residential buildings and mansions, you can more accurately understand the impact of the tax system on different types of residences.
The results of this study show that in the early implementation of the unified real estate and land tax, housing prices in Neihu District, Lishan and Minghu National Middle School were indeed reduced. The effect is significant in the short term but there is no significant drop in the long term. The impact of the tax system does not affect housing prices in popular areas Large, it is presumed that it is mainly the transaction object selected by the purchaser. Usually, the object with a smaller number of squares and a lower total price is selected. Therefore, apartments and suites are favored as investment targets. If it is for investment purposes, it is easier to be affected by the tax system. To affect housing prices. |
