房地產稅制改革的預期目標與實務落差：以臺中市南屯區不動產從業人員觀點為例

The Gap between Intended Goals and Practical Outcomes of Real Estate Tax Reform:A Case Study of Real Estate Practitioners in Nantun District, Taichung City

臺灣房價長期居高不下，政府雖陸續實施特種貨物及勞務稅（奢侈稅）與房地合一稅等政策以抑制投機，然其對在地市場之實質成效與局限，仍缺乏來自第一線實務工作者的現身說法與現象觀察。本研究旨在探討房地產稅制改革對市場行為、價格穩定與社會公平之影響，以臺中市南屯區為場域，採質性研究之半結構性訪問，深度訪談六位南屯區不動產從業人員，並使用內容分析法解析訪談資料，以瞭解第一線從業人員對稅制改革之觀點與看法。
研究結果發現：（1）在市場行為面，稅制改革之重稅閉鎖期有效遏止短期投機，促使投資策略由短進短出轉向長期置產，惟此舉亦導致中古屋市場供給萎縮，產生流動性降低之閉鎖效應。（2）在價格穩定面，受全球資金潮與營建成本高漲等外部因素主導，單一稅制僅發揮「煞車」而非「限速」功能，難以逆轉房價上行趨勢。（3）在社會公平面，賣方市場下存在顯著的「成本轉嫁行為」，賣方傾向將稅負成本疊加於售價，最終轉嫁予剛性需求買方，導致居住負擔未減反增，偏離政策之公平性目標。
本研究據此建議政府應正視稅負轉嫁效應，逐步調整持有成本與交易成本之平衡，並建立透明的房地產評估體系與加速社會住宅供給，以解決供需失衡問題；同時，建議不動產業者應從短期銷售轉型為資產配置顧問，協助買賣雙方釐清稅負結構，以降低市場資訊不對稱與交易摩擦。

Housing prices in Taiwan have remained persistently high. Although the government has successively implemented measures such as the Specific Goods and Services Tax (Luxury Tax) and the Consolidated Income Tax on House and Land to curb speculation, the substantive effectiveness and limitations of these policies on local markets lack in-depth verification from the perspectives of frontline practitioners. This study aims to explore the impact of real estate tax reform on market behavior, price stability, and social equity. Using Nantun District in Taichung City as the research setting, this study adopted a qualitative research approach with semi-structured in-depth interviews of six real estate practitioners. Content analysis was applied to interpret the interview texts and understand the practitioners' viewpoints on tax reform.
The results indicate the following: (1) Regarding market behavior, the heavy tax lockin period effectively curbed short-term speculation, prompting a shift in investment strategies from ''short-term flipping'' to ''long-term holding.'' However, this also led to a contraction in the supply of existing homes, creating a liquidity deadlock. (2) Regarding price stability, dominated by external factors such as global capital flows and rising construction costs, the single tax system acted merely as a ''brake'' rather than a ''speed limiter,'' failing to reverse the upward trend in housing prices. (3) Regarding social equity, significant ''cost shifting behavior'' exists in the seller's market. Tax burdens are ultimately passed on to buyers with rigid demand through higher prices, thereby increasing rather than alleviating the housing burden and deviating from the policy's equity goals.
Based on these findings, this study suggests that the government should address the tax shifting effect by balancing holding costs and transaction costs, while establishing a transparent real estate valuation system and accelerating the supply of social housing to resolve supply-demand imbalances. Furthermore, it is recommended that real estate practitioners transform from short-term sales roles into asset allocation consultants, assisting both buyers and sellers in clarifying tax structures to reduce market information asymmetry and transaction friction.