稅捐管制對購屋意願影響因素之探討

Abstract

在台灣，年輕世代面臨著高漲的房價，購屋成為一大挑戰。政府因此推出多項政策，特別是房屋合一 2.0 政策，旨在透過加強短期持有住宅的課稅來抑制投機行為，促進房市的健全發展。該政策提高了交易稅率並延長了持有期間，希望能降低不合理的房價增長。 針對青年購屋需求，政府也推出了青年首次購屋貸款利率優惠、補貼及稅收減免等措施，旨在減輕年輕族群的購屋負擔。然而，面對持續上升的房價及收入增長緩慢，這些支持措施的實效性仍然值得關注。即便政府採取了行動，房價依然高漲，部分原因是國人對於土地擁有的傳統觀念，即「有土斯有財」。這導致許多人投資房地產，造成其他人購房或租房的困難，甚至讓一些房屋空置，資源未能有效利用。 根據內政部的數據，2023 年第四季的房價所得比和房貸負擔率顯示，台北市的房價負擔特別沉重。為了實現居住正義，政府提出興建社會住宅的計畫，以協助中低收入群體及青年解決居住問題。然而，社會住宅的供應量仍然不足，需更多努力以改善居住環境。 此外，作為即將踏入社會的大學生，面對未來房價的壓力，希望能透過訪談了解更多房地產市場的情況，以便制定適合的發展方向和貢獻於社會居住的發展。 隨著全球化和都市化的推進，不動產市場與經濟發展息息相關，對於不動產的定義和課稅理論的研究也變得越來越重要。房地合一 2.0 稅制通過延長持有期間及提高短期交易稅率來遏制炒作，並擴大課稅範圍，這一政策將法人與個人一視同仁。從亞當·斯密的租稅原則到當代學者的觀點，稅制的設計需要兼顧公平性和效率性，以避免不合理的投機行為。 本研究以房地合一 2.0 稅制為例，探討其對民眾購屋意願的影響，結果顯示該政策對購屋意願的影響有限，主要因自住需求佔主導地位，且購屋決策更受房價、貸款利率及家庭收入等因素驅動。儘管政策有效抑制短期投機行為，但未能顯著降低高房價趨勢，尤其在自住需求強勁的城市如台北和新竹，房價依然穩步上漲，而在供應過剩的地區如台中和桃園，政策對市場平衡的作用則較為明顯。未來建議針對首次購屋者提供稅務優惠，並因地制宜調整稅率，以提升政策的公平性與有效性。

In Taiwan, young generations face the challenge of soaring housing prices, making homeownership increasingly difficult. In response, the government has introduced several policies, notably the Integrated Housing and Land Tax 2.0 policy, which aims to curb speculative behavior and promote a healthier real estate market by imposing higher taxes on short-term residential holdings and extending the holding period requirements.

To address the housing needs of young people, the government has also implemented measures such as preferential mortgage rates, subsidies, and tax reductions for first-time homebuyers, aiming to ease their financial burden. However, with housing prices continuing to rise and income growth stagnating, the effectiveness of these measures remains a concern. Despite government efforts, high housing prices persist, partly due to the traditional Taiwanese belief that “owning land is wealth.” This cultural mindset drives many to invest in real estate, exacerbating difficulties for others in buying or renting homes and leading to underutilized housing resources as some properties remain vacant.

According to data from the Ministry of the Interior, the housing price-to- income ratio and mortgage burden rate in the fourth quarter of 2023 highlight the particularly heavy financial pressure faced by Taipei residents. To achieve housing justice, the government has proposed building social housing to support low- and middle-income groups and young people in resolving housing challenges. However, the supply of social housing remains insufficient, requiring further efforts to improve the living environment.

As a university student about to enter the workforce, I hope to gain more insights into the real estate market through interviews, allowing me to develop appropriate career paths and contribute to the advancement of social housing. With the ongoing trends of globalization and urbanization, the real estate market is closely tied to economic development, making the study of property taxation theories increasingly significant. The Integrated Housing and Land

Tax 2.0 policy seeks to discourage speculation by extending holding periods, increasing short-term transaction tax rates, and expanding the taxable scope to treat both individuals and corporations equally. From Adam Smith’s principles of taxation to modern scholars’ perspectives, tax system design must balance fairness and efficiency to prevent unreasonable speculative behavior.

This study examines the impact of the Integrated Housing and Land Tax 2.0 policy on the willingness of individuals to purchase homes. Findings reveal that the policy has had limited influence on homebuying intentions, as self- use demand remains the primary driver. Decisions to purchase homes are more influenced by factors such as housing prices, mortgage rates, and household income. While the policy has effectively curbed short-term speculative activity, it has not significantly mitigated the trend of rising housing prices. In cities with strong self-use demand, such as Taipei and Hsinchu, housing prices continue to climb steadily. Conversely, in areas with an oversupply, such as Taichung and Taoyuan, the policy has played a more prominent role in balancing the market. Moving forward, it is recommended that the government introduce tax incentives for first-time homebuyers and adjust tax rates based on regional conditions to enhance the fairness and effectiveness of housing policies.