Source: United News Network
Author: Wang Jianan
The three readings of the Taipi Academy went through the average land rights regulations yesterday.The media's five major points on the amendment of the law (restricting pre -sale houses or newly built houses to be replaced, heavy punishment speculation behaviors, regulating private legal person purchases, pre -sale house termination need to be declared login, establishing a reporting bonus system);Among them, "controlling private legal persons to buy a house" has been repeatedly questioned that there is doubts that hinder the freedom of people's property punishment, and compare with the principle of violation of equality in violation of the principle of "natural people buying houses without permission".In this regard, the author believes that it is necessary to explain and give the basis for the discussion of relevant regulations.
The "licensing system for private legal persons" is actually related to the differential treatment attitude of the previous government and the legislative house in hoarding (tax), and the new tax rate of new taxation taxes.The brief background is: in recent years, Taiwanese businessmen have returned, but they are often not invested in factories. Instead, they are used for real estate investment such as luxury homes.Furthermore, the rich people adopt three different ways: "natural person, domestic legal person company organization, and set up (on paper) investment companies abroad". Due to the gap between the applicable tax ratelogic.The implementation of the legislation implementation in 2016 and the adjustment of the amendment of the law in 2021 are one of the focus is to prevent these arbitrage behaviors born due to the gap between tax rates.
If the legal person company is indeed self -use, the controversy may not be very large, and the number should not be too much, but the statistics of the Ministry of the Interior in March of the previous year show that the natural person who holds more houses holds an average of five -penty houses, and the number of housesMulti -room legal persons hold an average of as high as twenty -fourth.Among them, the number of houses owned by the "non -real estate and construction industry" is three times that of the real estate construction industry, and more than 50 % of houses are sold in less than one year. The phenomenon of "speculation" is obvious.Should the court's court be legislative from (especially for legal persons with economic advantages) hoarding taxes?This is the aforementioned and two -year -old tax 2.0 version of the amendment of the aimed at the aim of the aim of the aim of the Available Available. Through the definition of the short -term short -term (from the two years to five years), the tax rate applied to the legal person with the natural person is tried to trade with the natural person.The tax slowing (even instead of a large political pressure hoarding at the time) held taxation legislation.
At that time, there was the call of the above two taxes that should be simultaneously reform. Due to the low holding cost of housing, although the tax limit of the real estate was shortened, the housing holes could be idle until it was survived until the overlap over over until the overlap over over until the overlap over until the overlap.The statutory period can be avoided afterwards.From now on, the reasons for "the housing tax for the time being too large due to the excessive strike surface" still exist, but the strike surface is reduced in this revision method, and the legal person's house purchase system is used to control the possibility of the house hoarding.
Furthermore, in the contents of the central bank several times, the content of the relevant real estate selective credit control is tightened and sometimes relaxed.Luxury loan restriction order "), which is expected to have a house permit for this legal person, which will have a certain impact on the luxury market with demonstration and price effects.
Although the amendment is not perfect, we still generally support the direction of this adjustment, but we also remind the policy makers again: theoretically, at high house prices, there are fewer people who can buy on the one handThe rate of self -rate is not too high); on the other hand, the cost of buying a house is high (such as reducing other expenses due to the pressure of mortgages), so the ratio of the vacuum home rate should not be high.However, the Taiwanese housing market has the contradiction between the global "three highs (high housing prices, high residences, high -altitude houses) coexistence", and one of the keys to solve this visionThe cost of cost, and the limitation of the number of legal person's house permits and the number of loans of luxury homes is just a facilities.
The author is an associate professor at the Department of Finance and Finance of Jinan University
