我國房地合一稅制之SWOT分析

Abstract

我國房地合一稅將於2016年1月1日開始實施，所以本文簡單的介紹目前有關不動產交易的稅制，也提出了目前稅制實施所產生的問題。再來，介紹房地合一稅，然後再進行SWOT分析。 藉由SWOT分析結果得知我國房地合一稅制之優勢為比較能呈現真實的房地產交易市場然後也鼓勵民眾長期置產等；劣勢為可能會導致變相懲罰長期持有自用住宅住戶或是可能會打壓到不動產交易的相關業者等問題；機會為可以與國際接軌且得到大多數民眾認同；威脅為可能會引發相關業者的抗議。

Integrated housing and land tax will be implemented in Taiwan on January 1, 2016.Therefore, we will simply introduce about the real estate transactions of the current tax system, also raised current problems arising from the implementation of the tax system. After that is an introduction of integrated housing and land tax system, and then is SWOT analysis. By SWOT analysis, we can realize the advantages of integrated housing and land tax system is much better to convey real estate market than old tax system and also to encourage people to set long-term asset etc. On the other hand, the disadvantage is that may cause punishment on long-held occupied residential tenants or may suppress the real estate transactions and other relevant industry issues. The opportunity of the new tax system is able to get in line with international and the majority of people’s agreement. On the other side, the threats may lead to the relevant industry protests.