2015立法通過後，「房地合一稅」於2016年1月1日起開始實施，針對不動產的奢侈稅也同步停徵。此新制稅法最主要的目的是抑制房價的不當上漲及炒作行為。在規劃推動時，就對國內房產市場造成不小衝擊，且新制對買賣雙方的稅賦產生巨大的變化，也直接影響了各縣市消費者買賣房屋的動機及行為。本研究採用文獻分析方法與並以所獲取資料針對相關房產業者進行深度訪談，旨在探討政府於2015年規劃推動房地合一稅後，對宜蘭地區房地產市場的波動情形，藉由本研究了解房地合一稅正式實施後，對房地產價格與成交量產生哪些影響，以及個別相關人對此一稅制改革的認知與反應，以此分析房地合一稅法的合理適用性並對此提出相關建議。透過文獻分析及深度訪談後，本研究整理出以下結論: (1)房地合一稅制的實施對全國及六都的房價有明顯的下修，但對宜蘭地區房價無顯著影響，探討其原因建屋成本增加、獲利空間壓縮以及城鄉距離短縮等，使新稅制在宜蘭對房價的抑制力不如都會地區;(2)房地合一稅制實施後至使房市萎靡，造成全國成交量有明顯三至五成的跌幅，宜蘭地區成交量也有二至三成之下修; (3)稅賦成本增加、投資報酬率降低、物件銷售期拉長、風險提高等因素對建築相關業者經營產生一定程度的窒礙，而成交量之大幅縮減也致使全台多家房仲業者倒閉，負面衝擊明顯; (4) 房地合一稅制確實成功打擊短期投機者並遏止房價繼續飆升，但因成交量大幅減少，對於政府總體稅收應無顯著效果。

The House and Land Transactions Income Tax was implemented on January 1, 2016 after the regarding legislation in 2015. Meanwhile, the luxury tax on real estate was suspended. The main purpose of this new tax law is to constrain the unexpected surge in house prices and price manipulation. At the stage of planning and promoting the new tax law, it has caused a big impact on the domestic real estate market. Moreover, the new tax system has greatly changed the taxation of buyers and sellers, and directly affected the motives and behaviors of real-estate consumers from various counties and cities. This study uses doctrinal analysis and in-depth interviews with practitioners in real-estate-related industries, aiming to explore the fluctuations in the real estate market in Yilan after the promotionof the property and land tax in 2015 from the central and local government. Specifically, the study may concern the impact of the new tax law on real estate prices and transaction volume, as well as the perception and reaction of individual stakeholders to this tax reform. By analyzing the application of the new real estate tax law based on the doctrinal analysis and these in-depth interviews, the study provides the following findings: (1) TheHouse and Land Transactions Income Tax has significantly improved the housing prices of the most counties and the six special municipalities. However, the new tax law has no significant impact on the housing prices of Yilan county —the increase in housing costs, the compression of profit margins, and the short-term distance between urban and rural areas have made the new tax system less effective in urban areas than that in the metropolitan area. (2) After the implementation of the new tax system, the real-estate market has been sluggish in the national transaction volume. As for the average decline of 50% of the average transaction volume, the transaction volume in Yilan area is also reduced by 20% to 30%. (3) The increase of tax cost, the decrease of investment return rate, the long sales period of the object, and the increase of risk may contribute to a the decline of the construction industry. Some housing agencies may even close down. Therefore, the negative impact was obvious. (4) The new tax system did succeed in constraining short-term behaviors of flipping properties and helping moderate prices. However, due to the sharp decline in transaction volume it is hard to say that the new tax law may have significantly positive effect on the overall government tax revenue.

摘 要................................I
Abstract............................II
謝 誌...............................III
目錄................................IV
圖目錄...............................V
表目錄..............................VI
第ㄧ章 緒 論..........................1
1-1 研究背景與動機................1
1-2 研究目的..........................2
1-3 研究內容架構......................3
1-4 研究流程與方法....................3
第二章 文獻探討.......................4
2-1 影響房市因素探討..................4
2-2 房地合一實施背景..................7
2-3 房地合一稅課徵內容規定.............18
2-4 新稅制實施前後對房地產影響相關文獻..23
2-5 文獻探討小結......................27
第三章 研究方法.......................28
3-1文獻分析...........................28
3-2深度訪談法.........................28
第四章 資料分析與深度訪談..............31
4-1資料分析..........................31
4-2深度訪談..........................37
第五章 結論與建議.....................45
5-1 研究結論.........................45
5-2 研究建議.........................46
參考文獻.............................48
附錄 訪談紀錄........................50

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