<p class="MsoNormal"><a name="OLE_LINK1"></a><span style="font-family: 微軟正黑體, sans-serif;">蘋果日報【黃阡阡】</span></p> <p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">房地合一稅澆不熄外國人置產台灣的熱情!根據內政部最新統計,</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2017</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年外國人取得台灣不動產建物達</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1200</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">棟,相較</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2016</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年表現成長</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">21.8%</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">,重回</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2015</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年水準的千棟大關;值得一提的是,外資土地取得達</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">3779</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">筆,是</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2016</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年的</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">倍,以桃園市為最多。</span></p> <p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">近</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">5</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年外資置產出現</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">V</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">型反彈趨勢,內政部資料顯示,自</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2013</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年房市走高全年建物移轉</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1339</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">棟、</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2015</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年逾</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1700</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">棟後,</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2016</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年因房地合一稅上路,直線衰退至</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">985</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">棟,但</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2017</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年回升至</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1200</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">棟水準。</span></p> <p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><strong><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #002060;">置產呈</span></strong><strong><span style="font-size: 13pt; font-family: Arial, sans-serif; color: #002060;" lang="EN-US">V</span></strong><strong><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #002060;">型反彈</span></strong></p> <p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">土地部分從</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">5</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年前成交的</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2664</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">筆連年增長,到</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2015</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年衝破</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">3000</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">筆大關,雖然</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2016</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年也曾跌破</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2000</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">件,但</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2017</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年土地移轉暴增至</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">3779</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">件,是近</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">5</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年來交易最亮眼的紀錄。值得一提的是,</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2017</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年桃園市土地移轉量高達</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1081</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">筆,不僅佔全台交易近</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">3</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">成,且是</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2016</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">同期的</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">5</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">倍。</span></p> <p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">檢視</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2017</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年外國人交易狀況,取得不動產部分仍以台北市為大宗。台灣房屋智庫資深分析師陳炳辰分析,</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2017</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年交易案例包括境外公司以</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2.05</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">億元,買下欣翰士林官邸,日商法人也用</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">2.9</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">億元購置「富邦</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">777</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">」等,顯見外資對台灣房地產熱情不減,加上肥咖條款排除房地產申報,都有利於資金流入。</span></p> <p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">至於桃園市土地備受歡迎的主因,陳炳辰指出,桃園市因機場與機捷兩大交通要素,吸引國內外廠商注意,除了原本的桃園工業區不斷擴展,是大型物流倉儲業首選,好市多就選在近西濱快速道路的觀音區,航空城所在的大園區同樣受到矚目,多能以地坪單價</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">10~20</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">萬元、比雙北便宜的價格取得。</span></p> <p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><strong><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif; color: #002060;">因應新制節稅</span></strong></p> <p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">針對整體買氣回暖,大家房屋企劃研究室主任郎美囡表示,房地合一稅針對外國人轉手需課徵獲利</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">35</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">至</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">45%</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">重稅後,仍有外資願意積極進場,一方面是不少個案價格已經下跌,具有長期投資價值,另一個原因應該是台商回流後,企業對持有不動產興趣增加,以境外法人名義購置下的結果。</span></p> <p class="MsoNormal"><a name="OLE_LINK3"></a></p> <p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: justify;"><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">「房地合一上路</span><span style="font-size: 13pt; font-family: Arial, sans-serif;" lang="EN-US">1</span><span style="font-size: 13pt; font-family: 微軟正黑體, sans-serif;">年,買家對於法律熟悉後,並不那麼恐懼,甚至已經規劃出合法節稅方式!」住商不動產企劃研究室經理徐佳馨表示,外國人置產在因應新制之餘,整體房價下修也是買氣上揚的主因,此外,地方政府若針對外人投資的鼓勵,例如桃園市政府積極推動亞洲矽谷等招商,也將增加外國人取得不動產的意願。</span></p> <p class="MsoNormal" style="line-height: 23pt; margin-top: 9pt; text-align: center;"><img src="http://img.appledaily.com.tw//images/twapple/640pix/20180206/LB10/LB10_001.jpg" alt="" /></p>