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    題名: 不動產交易實價登錄制度之研究
    其他題名: The implementation of registering the actual selling price of real estate
    作者: 王聰仁;Wang, Tsung-Jen
    貢獻者: 淡江大學公共行政學系公共政策碩士在職專班
    黃一峯;陳志瑋
    關鍵詞: 不動產;實價登錄;奢侈稅;Real estate;real price registration;Luxury Tax
    日期: 2014
    上傳時間: 2015-05-04 09:53:46 (UTC+8)
    摘要: 政府為促進不動產交易資訊透明化,降低目前不動產資訊不對稱情形,避免不當哄抬房價,在保障民眾隱私權前提下,實施「實價登錄」制度,該政策是居住正義的政策,期符合社會期待及改善現行不動產成交案件資訊不對稱的情形。因此,本研究目的係探討實價登錄是否符合居住正義抑制地價上漲政策、買賣價格合理化及抑制地價之成效。採「文獻分析法」,以法律條文為基準,將相關之條文內容與解釋相互對照,並歸納出一結論,同時蒐集各領域專家發表之相關文章、專刊,以檢視目前實價登錄制度面臨之問題,進一步論述問題,以提出相關配套措施。
    本研究主要發現包括:
    一、 房地產交易之實價登錄是指立法院針對不動產經紀業管理條例、地政士法,以及平均地權條例三讀通過之修正條文中,對不動產交易雙方要求實價申報登錄。
    二、 在「居住正義五法」中,限縮未來實價登錄資訊的公開與使用,僅能被以區段化、去識別化方式提供查詢;且已登錄的不動產交易價格資訊,在相關配套措施未完全建立並立法前,不得做為課稅依據。
    三、 政府實施不動產實價登錄制度,對國內房地產市場的供需變化與價格改變,確實發生重大影響;如房地產委租案大幅減少,以及房市交易呈現下降,但房價仍持續調漲。



    本研究並提出下列建議:
    一、政府方面:
    (一) 定期進行價格查核及資料檢核。
    (二) 加速揭露頻率,增加揭露資訊內容完整性。
    二、政策方面:
    (一)揭露網頁宜增加查詢選項。
    (二)增加揭露資訊內容並提升資訊品質。
    (三)以真實交易價格作為課徵資本利得稅基礎。
    (四)修法擴大預售屋及租屋皆需全面申報實價。
    三、罰則執行面:
    應積極教育社會大眾實價登錄目的與正面意義,並告知申報不實價格恐涉及刑責以降低民眾有登錄不實誘因。
    四、結合課稅機制:
    健全房市要先健全稅制,健全稅制要先落實資本利得『實價課稅』,而實價課稅要能降低民間抗性且能徹底執行,只有政府啟動稅制改革,並且在擴大稅基的基礎原則降低稅率,讓民眾在沒有增稅疑慮下放心的實價申報,這樣才能建構實價登錄的基礎建設。
    Abstract:
    In order to promote greater transparency of transaction data in the real estate market and lessen the current problem of information asymmetry in the market, thereby preventing the harmful bidding up of real estate prices, while at the same time ensuring that citizens’ right to privacy is protected, the government in Taiwan has begun implementation of a “real price registration” system. The real price registration system policy constitutes a “housing justice” policy, aimed at meeting society’s demands and improving the current problem of information asymmetry in the real estate market. The aim of the present study is to explore whether the real price registration system does in fact conform to the housing justice goal of preventing house prices from rising too fast, and whether it can be effective in rationalizing real estate transaction prices and holding prices down. The study makes use of a documentary analysis approach, taking legal texts as the basic object of analysis. The content and interpretations of relevant laws and regulations are compared against one another, and conclusions are then reached on the basis of this comparison. In addition, articles and monographs by experts in relevant fields are collected and studied, to examine the problems currently being faced in the implementation of the real price registration system, and to put forward proposals for suitable ancillary measures.
    The main research findings obtained in the study are as follows:
    1.Real estate transaction real price registration is a requirement that both parties in real estate transactions report and have registered the actual

    2.price in each transaction; this requirement has been included by the Legislative Yuan (Taiwan’s legislature) in the revised texts of the Real Estate Broking Management Act, Land Administration Agent Act and Equalization of Land Rights Act, which have passed their third reading in the Legislative Yuan.
    3.The “Five Housing Justice Laws” place restrictions on the future disclosure and use of real price registration data; search data may only be made available for searching in an anonymized form, at the level of the District or Section. In addition, until such time as the relevant ancillary measures have been drawn up and enacted, already-registered real estate transaction price data may not be used as a basis for taxation.
    4.The government’s implementation of the real estate transaction real price system has had a pronounced impact on the state of supply and demand and prices in Taiwan’s real estate market. For example, there has been a marked decrease in the number of cases of properties being rented out via a third party, and the intensity of trading in the real estate market has fallen; however, real estate prices have continued to rise.
    The following recommendations proposed:
    1.Suggestions for the government.
    2.Policy-related suggestions.
    3.Penalty- and implementation-related suggestions.
    4.Suggestions regarding integration with the tax system.
    顯示於類別:[公共行政學系暨研究所] 學位論文

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