綜觀臺灣現存的房地產交易，通常是經由第三者(仲介者)撮合使其成交，或是買賣雙方以當面議價方式完成，買賣雙方之成交價格對外均不公開，造成房地產市場之交易資訊不流通。此外，公部門缺乏一套有效合理推估土地市值之方法，因此，政府公告的土地現值與一般的土地市值相差甚距，其中的價差部分因無正式登記而無法課稅，相對地減少國家財經歲收，據此；本研究乃針對住宅用地市值的問題，探討影響土地特徵之因子，引用特徵價值法，建立住宅用地市值推估模式，以提供公私部門於市場交易上之住宅用地市值快速估算。

In general, the business of real estate is made through brokers or directly negotiated by owners and buyers. The deal prices are not opened to the public. As a result, the exchange information of real estate market is so closed. In additions, there is short of an effective and reasonable land value estimation method using by the government. It leads to make a big difference between the land value announced by the government and the market price. The different part is not officially registered for the taxation Consequently, it decreases the government annual revenues from the property taxation and causes a lot of disputable issues for both government and real estate industry. In order to solve these problems, this study first examined the land characteristics that influence the land value. Then we set up several objective and reasonable residential land value estimation models based on Hodonic Price Theory. The relationship between land value and land characteristics is obtained by using regression analysis. These models will be very practical and helpful resources for the government, real estate industry, and even the general public.