A1-2 劉琦富、白仁德 住宅租賃市場發展及管理條例施行後雙北市出租人選擇包租代管租賃方式之研究

摘要
住宅租賃市場發展及管理條例施行立法意旨在於法制化租賃住宅之「代管」及「包租」專業服務制度,建立從業人員專業證照制度,落實企業經營者業務責任,以協助處理龐雜之租賃住宅相關管理事務,提升租賃服務當事人之信賴度,有效協助租賃雙方釐清權利義務關係及解決租賃住宅糾紛,確保租賃雙方權益。而如何全面推廣包租代管制度,首要即需考量出租人之採行包租代管模式意願,本研究選取了住宅租賃市場發展及管理條例施行下重要的締約因素,如租金、得否讓房客申報租金所得、履約管理、自用房屋稅、地價稅之適用等等影響因素研究出租人選擇包租代管模式的選擇特性,提出改善策略,使包租代管制度的推行可更加順利,以達住宅租賃市場發展及管理條例之立法意旨。
本研究以計畫行為理論為基礎設計問卷,調查現有出租人,針對在臺北市及新北市的出租人以問卷調查,藉主成分分析法(PCA)將問卷資料縮減與重組後,再以二元羅吉特模型調查現有出租人選擇包租代管模式之意願。經研究結果顯示,在社經背景部分,臺北市及新北市的出租人教育程度具有顯著性。包租模式中租金屬性之認知以及履約屬性感受方面具有顯著性之認知,代表愈重視租金屬性以及實際上愈滿意包租履約屬性帶來履約上的便利者,愈會選擇包租的方案。而代管模式部分則是在履約屬性的認知及感受均有顯著性,可見出租人較重視履約後的管理、修繕、租金的催繳與代收等特性及實際採行代管模式後,更願意採行代管模式。已讓房客申報租金支出的出租人較願意支持包租模式,推估可能是因為其先前已依法申報稅賦,租金收入透明,而得順利享受政府對於包租代管政策所提供的房屋稅、地價稅以及所得稅之優惠。而在主觀規範的構面中,出租人親朋好友的支持、專家學者的意見、有信譽的業者、篩選過後有一定素質的房客以及政府的租稅補貼對於出租人採行包租代管模式仍有相當之影響力。研究成果未來可供政府相關部會、業者等參酌,以預測出租人的選擇模式與相關部門進行制度改良及整合。
關鍵字:住宅租賃市場發展及管理條例、包租代管、計畫行為理論、二元羅吉特、主成分分析

Abstract
The legislative purpose of the regulations on the Rental Housing Market Development and Regulation Act is to legalize the professional service system of " Rental housing management business" (hereinafter referred to as RHMB) and " Rental housing subleasing business " (hereinafter referred to as RHSB), establish the professional license system for the employees, and implement the business responsibilities of the business operators, so as to help deal with the complicated management affairs related to the rental housing, enhance the trust of the leasing service parties, and effectively assist the leasing parties to clarify their rights and obligations. This study extracts the important contracting factors under the Rental Housing Market Development and Regulation Act and the implementation of the regulations, such as rent, whether the tenant can declare the rental income, performance management, self -use house tax and Primary Residential land value tax. In order to achieve the development of the housing rental market and the legislative intention of the management regulations, this paper studies the choice characteristics of the leaseholder's choice of the mode of rent agency, and puts forward some improvement strategies.
Based on the theory of planned behavior, this study designed a questionnaire to survey the existing lessors. The questionnaire was conducted among the lessors in Taipei City and New Taipei city. Principal component analysis (PCA) was used to reduce and reorganize the questionnaire data, and then binary logit model was used to investigate the willingness of the existing lessors to choose RHMB and RHSB. The results show that in the social and economic background, the urban and rural Lessors in Taipei City and New Taipei city are more willing to choose the rent agency mode. The education level of the lessors in New Taipei city is significant. In the RHSB mode, the cognition of the metallic nature of the lease and the feeling of the performance attribute are significant, which means that the more attention is paid to the rent attribute and the more satisfied with the convenience brought by the performance attribute, the more they will choose the RHSB scheme. In the RHMB mode, the cognition and feeling of the performance attribute are significant. It can be seen that the lessors pay more attention to the management, repair, rent collection and collection after the performance of the contract, and they are more willing to adopt the RHMB mode after the actual adoption of the RHMB mode. The lessors who have let the tenants declare the rent expenditure are more willing to support the RHSB mode, which may be because they have previously applied for tax according to the law, the rent income is transparent, and they can smoothly enjoy the government's suggestions on the RHSB and RHMB policy. From the perspective of subjective norms, we can see that the support of the family and friends of the lessor, the opinions of experts and scholars, the reputable operators, the selected tenants with certain quality and the government's tax subsidies still have considerable influence on the leaseholder's adoption of the rent agency model. The research results can be used for reference by relevant government departments and industry in the future in order to predict the choice mode of lessors and improve and integrate the system with relevant departments.
Key Words:Rental Housing Market Development and Regulation Act, Rental housing management business, Rental housing subleasing business, planned behavior, binary logit, principal component analysis