基于收入分配视阈的居住正义国际比较

发布时间：2018-04-02 10:43

本文选题：居住正义　切入点：房地产市场　出处：《福建师范大学》2015年博士论文

【摘要】：长期以来,在世界各国（地区）,房地产业已成为经济发展的支柱产业。而这一特点在台湾和大陆表现得尤其突出。“居住”亦是国民生活的必需品,因此房地产价格的走势与人民的生活息息相关。近几年来,大都市地区房价屡创新高,房价问题高居十大民怨之首,不仅年轻人买不起房子,一般受薪者更是苦不堪言,省吃俭用二三十年只为还房贷,也造成年轻人不敢结婚、台湾小孩出生率成为全球最低,这些都是对高房价的无力、与被剥削感日益强烈有很密切的关系。虽然台湾于2011年6月正式施行了《特种货物及劳务税条例》,藉以抑制不当的大量房地产投机,杜绝大财团、投机客的炒作与囤积,据台湾统计资料显示,近年来台湾房地产成交量已下滑约10%。虽然短期内移转趋缓,已收打击投机、抑制炒作的显著成效及影响,却不见得是长久之计。其原因在于当前与不动产相关的地价税、土地增值税、房屋税等税制,都是按公告地价、现值或房屋核定价值做为课税标准,然而土地与房屋的公告价格,常常受到政治因素及特定利益团体的干扰,早已与市场价格严重脱节,偏低的公告价格,使得不动产租税负担过低、持有成本太轻,再加上房地产市场存在信息不透明、不对称的漏洞,市场因此出现假性需求、投机现象,进而成为投资工具,助长了炒房的风气,也是房价飞涨的主要原因。因此台湾现行的不动产税制是“奖励投机”,而非“奖励投资”。长期以来,由于个人收入分配不公,造成社会贫富差距扩大,这显然有违经济公道与社会正义。近几年来,台湾大台北地区房价屡创新高,居高不下的房价问题广受民众诟病,虽然台湾积极推动了《特种货物及劳务税条例》,并已于2011年6月正式施行,抑制房地产短期内转手交易,打击投机客炒房行为。然而新北市三环三线大型建设陆续动工,以及大陆同胞自由行来台购置房产等题材的炒作,永庆房屋集团7月中公布的购屋趋势调查显示,民众认为房价未来一年看涨的比例反而较奢侈税开征前高,不仅指出仍有不少人看好房市前景,更暗示健全的房市不能只靠奢侈税。而房产价格的走势与人民的生活息息相关,不论征收奢侈税的成效如何,政府仍需针对房市当前面临的问题,研拟合宜的政策,以落实居住正义,并健全房市发展。
[Abstract]:For a long time, the real estate industry has become a pillar industry of economic development in various countries (regions) of the world. This characteristic is particularly prominent in Taiwan and the mainland. "residence" is also a necessity for people's life. Therefore, the trend of real estate prices is closely related to the lives of the people. In recent years, housing prices in metropolitan areas have repeatedly reached new highs, and the housing prices are among the top ten grievances of the people. Not only can young people not only afford to buy houses, but the general salaried are even more miserable. Saving money for 20 to 30 years to pay off the mortgage also causes young people to dare not marry. Taiwan's child birth rate is the lowest in the world. These are all powerless for high house prices. Although Taiwan formally implemented the "Special goods and Services tax regulations" in June 2011 in order to curb excessive speculation in real estate and put an end to speculation and hoarding by large consortia and speculators, According to statistics in Taiwan, in recent years, the volume of real estate transactions in Taiwan has dropped by about 10 percent. Although the transfer has slowed in the short term, it has already taken a crackdown on speculation and suppressed the remarkable effect and impact of speculation. But it is not necessarily a long-term solution. The reason is that the current tax systems such as land price tax, land value-added tax, housing tax, and so on, are based on the declared land price, present value or the approved value of the house. However, the announced prices of land and houses are often interfered with by political factors and specific interest groups, and have long been seriously disconnected from market prices. The low announcement prices have made the real estate tax burden too low and the holding costs too light. Coupled with the existence of opaque information and asymmetrical loopholes in the real estate market, there is a false demand and speculation in the market, which in turn becomes an investment vehicle, fuelling the atmosphere of real estate speculation. Therefore, Taiwan's current real estate tax system is to "reward speculation" rather than "reward investment." for a long time, due to the unfair distribution of personal income, the gap between the rich and the poor in society has widened. This is obviously contrary to economic and social justice. In recent years, Taiwan's greater Taipei region has repeatedly set new records in house prices, and the problem of high housing prices has been widely criticized by the public. Although Taiwan has actively promoted the "regulations on Special goods and Services tax," which came into effect in June 2011, to curb the short-term transfer of real estate transactions and to crack down on speculators' property speculation, however, large-scale construction of the third Ring Road and the third Line of Xinbei City has started one after another. As well as the hype of mainland compatriots travelling freely to Taiwan to buy property, the survey on the trend of house purchase released by Yongqing Housing Group in mid-July shows that people believe that the proportion of house prices rising in the coming year is higher than that before the introduction of luxury taxes. Not only does it point out that there are still many people who are optimistic about the future of the housing market, but also imply that a sound housing market cannot rely solely on luxury taxes. And the trend of property prices is closely related to people's lives, regardless of the effectiveness of levying luxury taxes. The government still needs to work out appropriate policies to implement housing justice and improve housing market development in view of the current problems facing the housing market.
【学位授予单位】：福建师范大学
【学位级别】：博士
【学位授予年份】：2015
【分类号】：F299.23;F124.7

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