公告地價兩年調整一次對房價之影響—以台北市為例

南華大學機構典藏系統 > 管理學院 > 財務金融學系(財務管理碩士班) > 博碩士論文 > Item 987654321/28125

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題名:	公告地價兩年調整一次對房價之影響—以台北市為例
其他題名:	Influence of the Biyearly Adjusted Announced Land Values on Housing Prices--The Case of Taipei City
作者:	陳妙玫 CHEN, MIAO-MEI
貢獻者:	財務金融學系財務管理碩士班張瑞真 CHANG, JUI-CHEN
關鍵詞:	公告地價;房價;迴歸分析;特徵價格法 Announced Land Values;Housing Prices;Regression Analysis;Characteristic Price Method
日期:	2019
上傳時間:	2022-03-25 11:13:55 (UTC+8)
摘要:	依據土地稅法與平均地權條例，已規定地價之土地，應按申報地價，依法徵收地價稅，避免私人壟斷土地與操縱投機，以達平均地權之目的。過去探討公告地價調整對房價的影響的文獻並不多見，因此本研究目的，主要探討公告地價調對台北市房價的影響，作為地政機關課稅的參考點。本研究資料來源來自地政司實價登錄資料庫，研究期間為2015年第1季至~2018年第4季，研究之地理範圍為台北市十二個行政區位於市中心的行政區包含中正、大同、中山、松山、大安、萬華、信義等7區，位置較為外圍的行政區包含士林、北投、內湖、南港、文山等5區。本研究實證結果顯示，在各項變數中土地移轉總面積高，則房價高，經濟成長率高時則房價高，公告地價二年調整一次時，台北市十二個行政區之房價下降，公告地價三年調整一次時，年台北市十二個行政區之房價上升，因此公告地價二年調整一次，並不會增加納稅義務人地價稅的負擔。　　According to the Land Tax Act and the Equalization of Land Rights Act, land that has been assigned a value shall be subject to land value tax to avoid private monopolized land and manipulating speculation in order to achieve the purpose of equalization of land rights. In the past, there were very few publications analyzed the influence of the adjustment on announced land values on housing prices. Therefore, the purpose of this study is to explore the influence of the adjustment on announced land values on Taipei's housing prices to serve as a reference for taxation by Land Office. The research data were downloaded from the registering the actual selling price database of Department of Land Administration from the first quarter of 2015 to the fourth quarter of 2018. The geographic range included 7 central administrative districts: Zhongzheng, Datong, Zhongshan, Songshan, Da'an, Wanhua, Xinyi and 5 relatively peripheral administrative districts: Shilin, Beitou, Neihu, Nangang and Wenshan in Taipei. The empirical results of this study show that the higher the total area of land transfer, the higher the house price. The house prices were higher when the economic growth rate went higher. When the announced land values were adjusted biyearly, the house prices of the 12 administrative districts in Taipei got falling. However, when the announced land values were adjusted once every three years as before, the house prices of the 12 administrative districts in Taipei got raising. Therefore, biyearly adjustment on announced land values did not increase the burden of the taxpayer’s land price tax.
顯示於類別:	[財務金融學系(財務管理碩士班)] 博碩士論文

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