English  |  正體中文  |  简体中文  |  Items with full text/Total items : 66984/66984 (100%)
Visitors : 22916774      Online Users : 1870
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version

    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/77258

    Title: 所得稅制優化修正與兩稅合一廢除之影響
    Authors: 李玲亮;liang, Lee lin
    Contributors: 財務金融學系在職專班
    Keywords: 兩稅合一之廢除;優化所得稅制修正
    Date: 2018-07-06
    Issue Date: 2018-08-31 14:29:01 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 台灣的經濟及產業活動上,中小型企業一直扮演很重要的角色,全國幾乎佔96%的中小企業裡胼手胝足努力打拼下有著台灣錢淹腳目的稱號。然而長期以來中小企業在租稅制度上並不受到重視及公平性對待。兩稅合一實施前對於獨資、合夥、乃至公司組織企業,盈餘分配或者股利所得均面臨營業所得稅及個人綜所稅重複課稅的問題。政府同時為了顧及經濟,社會發展考量制定「產業升級條例」租稅減免獎勵方案。爰於功能別與其他總總條件的限制,能得到獎勵的企業佔不到企業的十分之一。兩稅合一的公布施行,對於中小企業而言除了消除重複課稅,並導正企業逃漏租稅的救濟方法,藉著降低稅負提高投資人的意願及活絡經濟。

    ;Small And medium-sized company have always an important pillar in Taiwan’s economy and industrial activities. Nearly 96% of the SMEs in the country work hard to make up for the title of having money in Taiwan. However, SMEs have not been taken seriously and treated fairly in the taxation system for many years.
    Before implementation of the two taxes, with respect to sole proprietorships , partnerships, and even company-organized enterprises, the distribution of earnings or dividend distribution is faced with double taxation of business income tax and individual agency taxation. The government has formulated the “Industry Upgrade Regulations” tax exemption incentive scheme for economic development and social development considerations at the same time. Due to the limitations of functionalities and other general conditions, companies can receive awards accountfor less than one-tenth of all companies. The implementation of the two taxes is not only the elimination of double taxation for small and medium-sized company, but also the remedial measures for companies to escape from taxation,and the improvement of investors′ willingness and an active economy by reducing tax burdens.
    In the 20 years since the implementation of the two taxes, some people believe that there are only a limited amount of encouraging investment. And the government’s tax revenue has also been greatly reduced. Dividend income "full set of deductions" or later "partial anti-countermeasures" makes the higher incomers more benefit, and there is the problem of fairness in the tax system. All parties have different opinions on implement the two taxes together.
    Some European and American countries have adjusted the two taxes together in order to increase their treasury revenues, and even returned to the old path of "independent taxation." In recent years, FDI has been unable to effectively inflow, but funds have been flowing out continuously. The establishment of the two-in-one tax deduction system obstructs foreign investment from enjoying the same tax deduction for domestic investors. However, the abolition of the two-in-one tax system has reduced incentives for encouraging long-term investment by domestic shareholders. Foreign investors really notice is the Investment dividend policy. The repeal of the two taxes does not have any impact on foreign investors.
    The optimize income tax and abolition of the two taxes began on January 1, 2018. What kind of changes on the tax burden for small shareholders and large shareholders? What kind of impact on company companies with the repeal of the two taxes? This is worthy of concern.
    Appears in Collections:[財務金融學系碩士在職專班] 博碩士論文

    Files in This Item:

    File Description SizeFormat

    All items in NCUIR are protected by copyright, with all rights reserved.

    社群 sharing

    ::: Copyright National Central University. | 國立中央大學圖書館版權所有 | 收藏本站 | 設為首頁 | 最佳瀏覽畫面: 1024*768 | 建站日期:8-24-2009 :::
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback  - 隱私權政策聲明