預售屋紅單及預售屋買賣契約轉售的問題──在民國一一二年平均地權條例修正後

Issues Regarding the Resale of Pre-sale House Red Sheets and Pre-sale House Sales Contracts: After the Amendment of the Equal Land Title Act

立法院在民國一○○年通過並施行「特種貨物及勞務稅條例」第2條，對短期炒作不動產的交易，課以高稅率（即俗稱的「奢侈稅」）。為進一步解決不動產炒作，因此行政院在民國一一一年四月七日第3797次院會決議中，通過平均地權條例部分條文修正草案，進而在民國一一二年一月十日經立法院通過，並於民國一一二年七月一日開始施行。修法的重點，主要是聚焦於針對預售屋「紅單買賣」的禁止，及預售屋買賣契約須受核准轉讓，明顯違反自由經濟市場及制度，因此衍生不少反彈之聲。對此，本文將提出看法。

In the 100th year of the Republic of China (Taiwan), the Legislative Yuan passed and implemented Article 2 of the“Special Goods and Services Tax Ordinance”, which imposed a high tax rate (commonly known as“luxury tax”) on short-term speculation in real estate transactions. In order to further address real estate speculation, the Executive Yuan passed the draft amendment to some provisions of the Equal Land Rights Ordinance in the resolution of the 3797th Council Meeting on April 7, 2011, which was then passed by the Legislative Yuan on January 10, 2012. It came into effect on July 1, 112, the Republic of China. The focus of the revised law is mainly on the prohibition of“red ticket sales”of pre-sale houses, and the requirement that the sale and purchase contract of pre-sale houses be subject to approval and transfer. This is a clear violation of the free economic market and system, which has caused a lot of backlash. In this regard, this article will provide opinions.