特種貨物及勞務稅實施對不動產交易課稅問題之研究

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Title:	特種貨物及勞務稅實施對不動產交易課稅問題之研究
Authors:	裴文 Pei, Wen
Contributors:	企業管理學系 Business Administration
Keywords:	特種貨物稅及勞務稅;不動產交易課稅;奢侈稅;特種銷售稅 Specifically Selected Goods and Services Tax;ActLuxury Tax;Capital Gains
Date:	2012
Issue Date:	2014-06-26 23:34:26 (UTC+8)
Abstract:	由於近年來都會地區房地產售價節節攀升，現行稅制對不動產交易課稅明顯偏低，政府為了促進租稅公平，健全房屋市場，對不動產短期交易、高額消費貨物及勞務加徵稅賦，於100 年6 月1 日實施特種貨物及勞務稅條例（俗稱奢侈稅），究竟特種貨物及勞務稅的實施，能否達到其政策目的，實為可探討之議題。本研究從以下幾個方向著手：一、特種貨物及勞務稅條例介紹。二、運用文獻分析與個案探討等質化的研究方法，探討特種貨物及勞務稅對不動產短期交易課稅，能否達到其政策目的。三、探討各主要國家實施抑制房價措施與不動產交易課稅制 In recent years, since the selling prices of real state in metropolitan area have continuously rose, and the taxation for real estate trading has seemed to be significant lower in the current tax system; therefore, in order to promote the fair taxation, i
Appears in Collections:	[Department of Business Administration] Seminar Papers

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