淡江大學機構典藏:Item 987654321/87299
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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/87299


    Title: 奢侈稅政策, 房地產市場景氣, 銀行房貸業務之影響 : 以A銀行為例
    Other Titles: Impacts of the luxury tax policy to business cycles of the real estate and the banking mortgage loan business : an example from bank A
    Authors: 陳薏如;Chen, Yi-Ju
    Contributors: 淡江大學國際商學碩士在職專班
    蔡政言;張勝雄;Tsai, Jeng-Yan;Chang, Sheng-Hsiung
    Keywords: 奢侈稅;景氣循環;銀行業;Luxury Tax;Business cycle;Banking Industry
    Date: 2012
    Issue Date: 2013-04-13 10:56:24 (UTC+8)
    Abstract: 行政院研考會2010年網路票選「房價過高」已成為10大民怨之首。2011年政府研擬課徵奢侈稅，其主要原因在於抑制飆高的房價，扼止投機客，免除房市泡沫破滅的危機，讓這波大漲的房市向下修正，更期望能達到縮小貧富差距、課稅公平與社會正義的目的。總體而言，奢侈稅對台灣房地產市場有兩個重要的意義：
    一、讓投機者不再短線炒作，讓市場訂價機制回歸自住與投資的正常需求。
    二、透過這個新稅制，讓政府可以取得真正的房屋交易價格，使房地產市場運作更趨健全透明。
    奢侈稅政策施實對台灣房地產市場造成巨大的衝擊和震撼。因該政策實施至今未滿一年，且目前國內學界對於相關研究還不是很多，故很難就實施後取得一定規模之樣本數對房地產市場之影響做分析統計。除此之外奢侈稅的施行也會對銀行房貸業務之產生影響，因此本研究以A銀行於「奢侈稅」2011年2月公告及同年6月施實前後期間，依據A銀行內部之徵信與估價案量、新承做案件量、各地區新案件量、新撥貸金額數據來分析，針對影響房地產市場變化關係進行資料研究，其主要探討目的如下：
    一、探討奢侈稅政策實施將如何影響國內房地產市場景氣。
    二、探討奢侈稅政策實施對銀行房貸業務量可能之影響。
    三、探討奢侈稅政策實施對A該行房貸業務量及撥貸量之可能衝擊。
    In the internet voting survey held by the Research, Development and Evaluation Commission of Executive Yuan of Republic of China(Taiwan) in year 2010, “Overvalued Real Estate” is selected as the most popular among top 10grievance complaint of the people. Since year 2011, Taiwan government started to researchthe possibility of practicing Luxury Tax Policy for the purpose of reducing real estate prices, stopping speculators short-term transactions, avoiding speculative bubble crashing risks, reducing house price from existing high level, minimizing social poverty gap, realizing taxation fairness and social justice. In summary, there are two important meanings of imposing Luxury Tax to Taiwan real estate market:

    1. To stop short-term transactions made by speculators so that the market pricing mechanics will come back to be motivated based on rational residential demand and commercial investment needs.

    2. The government can obtain real transaction prices through such taxation so that the transactions became more transparent and the real estate market activities will become healthier.

    The practice of Luxury Tax Policy has shocked and generated huge impacts to Taiwan real estate market and the industry. Because it is practiced for less than 1 year, there are no much related studies, nor researches done in academy field until now, and it is very difficult to collect sufficient statistic database for discovering the practical effectiveness of the Luxury Tax Policy to real estate market. Besides mentioned influences, the practice of Luxury Tax Policy will also impact to the housing loan market run by banks. The study is targeting to make comparison with the data analyzing on internal work of the credit investigation case quantity, house value evaluation enquiry quantity, total and local new housing loan applications receiving quantity, and new loan made by back A before and after the practice of Luxury Tax Policy in June of year 2011, which is announced already in February of the same year. With the foundation of such data comparison and the analyze, the study tried to understand the relations between the practice of Luxury Tax Policy and the real estate market, and the variations of real estate market due to the practice of Luxury Tax Policy. The main purposes of this study are summarized as below:

    1. The study is to understand how the Luxury Tax Policy has impacted Taiwan real estate market.

    2. The study is to know how the Luxury Tax Policy influent a bank’s sales performance regarding housing loan product.

    3. The study is to discover the potential impacts of Luxury Tax Policy to bank A regarding the sales revenue and the quantity of approved lending came from housing loan market.
    Appears in Collections:[Graduate Institute & Department of International Business] Thesis

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