本研究主旨在討論、分析特種貨物及勞務稅條例(以下簡稱：奢侈稅)實施前與實施後民眾之觀感，以及奢侈稅條例實施後對抑制房價的成效及影響程度，並研究實施奢侈稅條例實施後一般民眾對於購屋意願以及影響購屋之因子。首先先提供新莊副都心地區從民國89年到至民國102年地區房地產住宅區之平均售價，此數據配合政府實施之實價登錄作為一個相輔相成參考之搭配。
在統計方法部分，採用問卷方式調查，其研究方法採用統計分析法及迴歸分析法兩種進行探討，統計分析法為統計分析新莊副都心地區民國89年至民102年地區房地產住宅區之售價。迴歸分析為分析問卷調查之信度、效度以及結果，希望藉由這項報告及研究結果對產、官、學、研及一般民眾購屋時能有所幫助。
其主要研究貢獻為在學術上為提供過去以及現在不動產景氣與房價未來走勢之研究參考及建立一般民眾對於購屋時考量之因素；而在實務上可提供一般民眾在有意願購買新莊副都心地區時為其中參考之依據，同時讓相關業者更清楚一般民眾於購屋時所期望之購屋因素。
The study shall focus on the exploration of the house-purchasing influential factors after the implementation of Luxury Tax in Xin-zhuang Suburban Center area in Jun. 2012. The determinants in question shall include the influential factors of living environment, characteristics, traffic, convenience, entertainment, and sinister facilities, etc. The survey will be proceeding by the questionnaire method. The information gathered from the questionnaire shall be analyzed by the Regression Equation on the Effects of Reliability and Validity. The main contribution of the study shall resides not only in the formation of the referential structure of the house-purchasing influential factors in newly developed Suburban Center area, but also in serving as a house-purchasing reference to the purchasers and the real estate agency in Xin-zhuang Suburban Center area, after the implementation of Luxury Tax. The results will be provided as the sources of research and practice on house-purchasing behavior to the estate industry, government, research institution, and general public.
