报告题名我国房地合一税制之SWOT分析-逢甲大学.PDF

報告題名： 我國房地合一稅制之 SWOT 分析 SWOT analysis of integrated housing and land tax system 作者：王怡靜、蘇姿云 、陳怡庭 、楊雅涵 、李育珊、鍾晴 系級：財稅學系 四甲 學號：D0171337 、D0129581 、D0171460 、D0171456 、D0171353 、D0129223 開課老師：黃瓊如 老師 課程名稱：財稅專題 開課系所：財稅學系 開課學年： 104 學年度第一學期 我國房地合一稅制之 SWOT 分析 摘 要 我國房地合一稅將於2016年1月日開始實1 施，所以本文簡單的介 紹目前有關不動產交易的稅制，也提出了目前稅制實施所產生的問 題。再來，介紹房地合一稅，然後再進行 SWOT分析。 藉由 SWOT 分析結果得知我國房地合一稅制之優勢為比較能呈 現真實的房地產交易市場然後也鼓勵民眾長期置產等；劣勢為可能會 導致變相懲罰長期持有自用住宅住戶或是可能會打壓到不動產交易 的相關業者等問題；機會為可以與國際接軌且得到大多數民眾認同； 威脅為可能會引發相關業者的抗議。 關鍵字：房地合一稅、房屋交易、優劣分析法 i 逢甲大學學生報告 ePaper(2015 年) 我國房地合一稅制之 SWOT 分析 Abstract Integrated housing and land tax will be implemented in Taiwan on January 1, 2016.Therefore, we will simply introduce about the real estate transactions of the current tax system, also raised current problems arising from the implementation of the tax system. After that is an introduction of integrated housing and land tax system, and then is SWOT analysis. By SWOT analysis, we can realize the advantages of integrated housing and land tax system is much better to convey real estate market than old tax system and also to encourage people to set long-term asset etc. On the other hand, the disadvantage is that may cause punishment on long-held occupied residential tenants or may suppress the real estate transactions and other relevant industry issues. The opportunity of the new tax system is able to get in line with international and the majority of people’s agreement. On the other side, the threats may lead to the relevant industry protests. Key Words ：Housing transaction,Integrated housing and land tax system,SWOT analysis ii 逢甲大學學生報告 ePaper(2015 年) 我國房地合一稅制之 SWOT 分析