台灣房地產稅制分析：與加拿大、香港、韓國、美 國之比較

Abstract

此研究的目的是分析台灣的稅務結構以及房地產的改革，特別是針對閉鎖效果以及 持有稅的探討。一般來說，房地產稅可以課稅目的被劃分為持有和移轉稅。目前台灣房地產的問題主要是因為持有稅稅基與市場價格之偏差所造成。 這項研究收集了台灣房地產歷史數據看鎖定效應是否存在。而且由於稅制結構各國家間皆有所不同。因此，本研究採用有效稅率來比較國家間的實質負擔程度。結果證明台灣的房產持有稅相較於其他國家明顯的低，這將是台灣政府進行稅制改革可以考量的方向。

This study analyzes the tax structure and the reform of real estate in Taiwan, which appears to cause lock-in effect – high housing price but low transaction volume. The historical data show that Taiwan’s real estate market indeed shows the lock-in effect. As a possible cause, the current study analyzes the tax structure of real estate, divided into holding and transfer tax. Compared to transfer tax which the recent reform has dealt with, the holding tax in Taiwan appears low based on very low tax base (i.e. housing price used for calculating tax payment), which makes a holding tax negligible in the end. Thus, the current study compares effective holding tax rate between Taiwan and other countries including Canada, Hong Kong, Korea, and the U.S. to compare the amount of tax payment. The results show that the holding tax in Taiwan is much lower than that of the countries chosen, which may cause house owners to keep the property, resulting both high housing price and low transaction volume in Taiwan