政府為促進產業發展，採行各項租稅減免措施，導致租稅減免範圍擴增、稅基流失，且減免利益集中少數納稅義務人之租稅負擔不公平情形。自2006年1月1日起施行「所得基本稅額條例」，通稱「最低稅負制」，對於過度享有租稅減免優惠者，課徵一定比率最低稅負，以制衡現行課稅制度所存在的缺失。
本研究利用財政部臺灣省北區國稅局所轄之營利事業2004年至2007年所得稅結算申報資料進行相關分析：最低稅負制之稅收主要係來自享有較多租稅減免優惠之電子資訊業、半導體光電業，及具有較多證期交易所得之金融保險業，且多為大型企業及採會計師簽證申報案件者；實際受最低稅負制影響之營利事業僅約占總申報件數0.18％以下，產業間租稅負擔不公平情形稍獲得改善。最低稅負制實施之第一年，繳納最低稅負稅額主要係加回證期交易所得，且其適用投資抵減稅額之比例亦相當高；在第二年度，營利事業可能較具學習效果，而減少其出售證期交易之所得，並調整免稅所得及投資抵減稅額之適用。另透過實證模型，可知研發費用、出售土地所得及屬會計師簽證申報案件者與有效稅率為負向影響；總資產報酬率與有效稅率為正向影響，最低稅負制會隨著實施時間之久遠，有漸進提高有效稅率之顯著效果。此外，若最低稅負制之稅基納入出售土地所得後，估計2006年及2007年分別可增加稅收約0.41億元及1.08億元，有助提高財稅收入及符合租稅公平原則。 / For improving industrial development, R.O.C. government took various tax concession measures, which resulted in an increasing taxation relief category, a fading taxation basis, as well as the unfair tax burden which results in the tax concession was concentrated on a few specific taxpayers. The Income Basic Tax Act, effective on January 1st of 2006, is generally known as “the Alternative Minimum Tax ” (the AMT), which imposing a fixed-rated minimum tax on those who excessively apply preferential tax concessions, in order to rectify the current inadequacy of taxation system within.
This study utilized the corporation income tax return forms data processed by the National Tax Administration of Northern Taiwan Province, Ministry of Finance, R.O.C., from year 2004 to 2007, in order to engage in relevant analysis content as following: The revenue from the AMT is mainly from those who applied more preferential tax concessions firms in, such as, electronics information industry, semiconductor and optoelectronics industry, as well as those firms of finance and insurance industry that high proportion of whose earning is composed from securities and futures capital gains, and most of these are large corporations and verified by CPAs. The percentage of firms actually impacted by the AMT is around 0.18% weak of all income tax return forms, so that the tax burden unfairness is slightly being improved. In the first effective year of the AMT, the minimum obligation tax amount mainly was by adding back the capital gains of securities and futures transactions, in which a high percentage to apply for investment tax credit category. In the second effective year, corporations might have higher learning efficiency, and they reduced their securities and futures capital gains as well as adjusted amounts on income tax concession and investment tax credit categories. Furthermore, by the demonstrated model, we knew that there is a negative correlation between Effective Tax Rate and—R&D expenses, gains on land transactions, and the income tax return forms verified by CPAs; there is a positive correlation between Effective Tax Rate and Totaled Assets Rate of Return. We also learned that the AMT would gradually increase the conspicuous impact on Effective Tax Rate as time goes by. In addition, it is assumed that the AMT subsumed gains on land transactions under the income tax basis, the tax revenue estimated may increase approximately 0.41 hundred million and 1.08 hundred million dollars in year 2006 and 2007 respectively, and this tax assumption may be beneficial for increasing tax revenue and on the fair taxation principle.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0096921044 |
| Creators | 邱美萍, Chiu, Mei Ping |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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