所得稅制優化修正與兩稅合一廢除之影響

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题名:	所得稅制優化修正與兩稅合一廢除之影響
作者:	李玲亮;liang, Lee lin
贡献者:	財務金融學系在職專班
关键词:	兩稅合一之廢除;優化所得稅制修正
日期:	2018-07-06
上传时间:	2018-08-31 14:29:01 (UTC+8)
出版者:	國立中央大學
摘要:	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。從實施兩稅合一二十年來，有些人認為鼓勵投資方面實在有限，政府的稅收也大幅減少。股利所得「全額設算扣抵制」或者後來「部分設算扣抵制」使得愈高所得者受惠更大，而有稅制公平性的問題，各方對於兩稅合一實施優劣之多所有不同意見。一些歐美國家為了增加國庫收入紛紛調整兩稅合一制度，甚至回到「獨立課稅」的老路。近年來FDI無法有效地流入，而資金反而不斷的流出。兩稅合一設算扣抵制雖然是阻礙外國投資不能享受同等國內投資者的稅負扣抵。但廢除兩稅合一制度，對於鼓勵國內股東長期投資的誘因減少了，對於外國投資者真正在乎的是投資股利的政策，兩稅合一的廢除並不對這一群外國投資者有甚麼影響。民國一百零七年一月一日開始實施的優化所得稅制以及兩稅合一的廢除，對於小股東，大股東稅負上產生甚麼樣的變化？兩稅合一的廢除對於公司企業究竟造成甚麼樣影響？值得關切。 ;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.
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