碩士 / 銘傳大學 / 管理科學研究所碩士在職專班 / 90 / ABSTRACT
In accordance with Paragraph 1 of Article 10 of the Statute for Offshore Islands Construction, the business entities in Kinmen area shall be exempt from business tax incurred from selling and supplying goods or performing services in such area since 7 April, 2000. The intention of the above provision is to accelerate the construction of offshore islands through tax preference. Therefore, the main content of this thesis is to study and verify whether or not the said business tax exemption specified on the Statute will incur the real tax exempt effect on different producing and selling stages by using and analyzing the data on the Yearbook of Statistics of Kinmen Hsiung and collecting the information about the changing of business tax source. The result of this research is demonstrating that the said exempt provision specified on the Statute does not benefit the business entities in Kinmen Area because the provision is only exempt their output tax and their input tax shall not be creditable. Furthermore, the business tax revenue of Kinmen Hsiung has been decreasing deeply since the implementation of the Statute and the consumers have only taken little benefit from such tax loss. Therefore, the result of this study may be a reference for the government in the cases where the government is making a policy with respect to offshore islands and amending the Statute with an aim at improving tax system and realizing the benevolent administration of constructing the islands.
Keywords : offshore islands construction, business tax, tax preference, output tax,
input tax, credit
| Identifer | oai:union.ndltd.org:TW/090MCU01457005 |
| Date | January 2002 |
| Creators | Li-ching Tung, 董梨卿 |
| Contributors | Shiuh-nan Hwang, 黃 旭 男 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 68 |
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