| Abstract: | 當房價不斷的攀升，房仲營業員只要努力，業績就會蒸蒸日上，不論是營業員或是不動產店家，都如雨後春筍般冒出，數量甚至不斷創造新高；在房地合一稅實施上路之後，房市進入盤整期，交易量大減，投資客大多數選擇退場，資本雄厚的則選擇觀望，民眾買房投資的風向轉往銀行的金融商品或是海外的房地產。
有鑑於計量方式，所呈現的結果過於片面、單一，特別是在這個不動產產業的表現數據大多不夠透明而且有所保留，故採用深度訪談法的方式，利用觀察、訪談、搜集資料，以及和資深、經歷較完整的房仲業營業員做深度訪談紀錄，來了解在這個房地合一稅下的環境氛圍，如何去詮釋房仲業營業員的績效表現，還有如何利用合作的夥伴關係，公司組織型態的改變，去渡過這樣一個房市的盤整期。
本研究發現，受稅務改革政策影響，房仲業紛紛關店，從業人員紛紛轉業或兼職維持生活基本開銷，藉由對資深房仲營業員、店家經理，與房仲業營業員店東的訪談資料分析發現，房地合一稅實施後，消費者對於看屋考慮期拉長，在挑選房子的選擇變多，出價時也皆出背離行情的離譜的價格，造成房仲業店家營業員業績量下降，進而影響房仲業營業員的薪資收入，造成人員的異動，店家除了實施夥伴制度，也更改了底薪的方式，安定員工的生活基本保障，兩者結合後所創造的效益，為本研究的方向。
When realty prices are soaring, realtors only need to put in the hours in order to achieve high sales performance. During this period of time, individual realtors and real estate business are very active, sometimes even hitting record highs. After the implementation of the integrated housing and land tax system, the real estate market underwent a significant consolidation with transaction volumes drastically dropping. The majority of investors opt to exit the market; the well-capitalized ones decide to stay on the sidelines and observe changes. The general public then turns their heads to invest in financial products or overseas real estate instead.
In view of the unbalanced, one-sided results of the quantitative research method and the opaqueness and retention of the real estate big data, in-depth interviews are adopted instead as a method to interpret the performances of the real estate agents who are subject to integrated housing and land tax system by means of observation, data collection, and interviews with senior, well-experienced real estate agents. Furthermore, making use of cooperative partnership and the organization reconstruction of companies may help the real estate industry survive and thrive in the consolidation phase.
One of the findings of this study is that after the implementation of the tax reform policy, many real estate agencies have no choice but to close up; many people are beginning to make a career change or undertake part-time jobs to earn their bread and butter. The data analysis of the interviews with the senior real estate agents, store managers, and the landlords of the real estate agency indicate that in the wake of the implementation of the integrated housing and land tax system, the consumers tend to prolong the consideration phase and are given lot more options to choose from. As consequence, the offered prices for the target house are lower than current the market price, which has in turn led to a drop in the real estate agents’ income and a fast turnover of personnel. Hence, in addition to employing the partnership system, modifications are made to the basic salary system to ensure that the basic living needs of the employees’ are taken care of. Therefore, this study aims to investigate the benefits that can come from the combination of the two modifications. |
