近幾年國際糧食作物及原油價格因美元持續貶值，新興國家需求強盛，以及國際游資炒作，導致糧價及油價大幅上漲。根據「國泰房地產指數」指出，2011年第4 季北部縣市持續活絡趨勢，價量持續維持高峰，台中都會區呈現復甦結構，南高都會區則呈現短期回檔狀況。
日前國內《特種貨物及勞務稅條例》正式實施，使得預售與中古市場看屋與訂購數量即告大幅下降；而根據信義房屋統計，86％民眾認為房價即將下跌，奢侈稅減低購買意願。綜合上述觀點，本研究將以中南部地區之消費者與建商為研究對象，透過問卷分析和產業專家訪談，探討政策認知、知覺服務品質、知覺產品品質及知覺價格是否會影響知覺價值對消費者造成正向或負向的影響，進而影響消費者購屋意圖。
研究過程亦加入人口統計變數如性別、年齡、教育程度、年收入和居住地等，採用計量經濟學的多元迴歸模型研究方法，透過E-view軟體的分析，實證影響消費者購屋意願與否之因素，最後再搭配訪談結果整理出結論。
研究結論為奢侈稅前後中南部消費者購買意願有小幅度的下降；而根據迴歸模型指出政策認知、知覺服務品質、知覺產品品質及知覺價格確實和知覺價值有正面的影響，進一步影響消費者購買意圖。而奢侈稅短期而言確實有達到降低房價的作用，唯中長期來看卻造成量縮價漲，反而使政府稅收減少，欲買自用住宅的人更困難；另外中南部建商指出奢侈稅的影響則因地而異，尤其中南部消費者對於奢侈稅的認知不足，造成議價時間和交屋時間拉長；同時建商針對奢侈稅則多以自用住宅為產品導向而減少投機性產品。

In recent years, the price of global food and crude oil has been drastically rising due to the continuous devaluation of US dollars, the large demand from developing countries, and the hot money effect as well. According to the Cathay Real Estate Index, the market in north Taiwan is booming up and its trading volume remains high. In addition, the metropolitan area in Taichung and south Taiwan are in the reviving situation as well in the fourth quarter of 2010.
Since the Specifically Selected Goods and Services Tax practiced a few days ago, the numbers of ordering, booking, or looking for estates has dropped a lot. According to Sinyi’s calculation, eighty-six percent of people think the house prices will drop due to the luxury tax. With the overall points of view stated above, this research will target on consumers and builders in the middle south Taiwan as the objectives, discussing whether the policy cognition, perceived service quality, perceived product quality, and perceived price will affect consumers’ perceived value, which may influence their purchase intention based on the analysis of questionnaire and interviews with industrial experts.
The research also includes demographic statistics variables such as gender, age, education level, annual income and residence. For the research method, linear regression model and E-views are used to analyze and prove the factors interfering with consumers’ house purchase intention. The conclusion is drawn with integrated bases of analysis and interviews.
The conclusion indicates theluxury tax will slightly diminish consumers’ purchase intention. Moreover, the regression model reveals that the policy cognition, perceived service quality, perceived product quality, and perceived price certainly affect the perceived value, and further impact on consumers’ purchase intention. Perceived price is considered affect most. The luxury tax indeed reaches the goal of cutting the house price in the short term; however, in the long term, it will cause the smaller trading volume, higher price, less tax revenue, which makes it more difficult for people to buy the dwelling house. In addition, the builders from middle south Taiwan point out that the influence of luxury tax varies from different places. For the consumers in the middle south, the lack of knowledge about the luxury tax results in the longer trading process. With the effect on luxury tax, the leading products of builders are mainly the dwelling-oriented instead of the speculative ones.

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