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    题名: 所得變動之課稅方法研究
    作者: 陳錦秀
    贡献者: 劉永憲
    陳錦秀
    日期: 1984
    上传时间: 2016-11-09 17:12:17 (UTC+8)
    摘要: 現行所得稅制下，由於課稅年度的訂定、會計基礎的選擇，及累進稅率的採行，使所得變動者負擔較重的租稅，而產生不公平的現象。所得變動者為逃避過重的稅負。經常將所得、費用作期間的移轉，造成經濟效率的損失。稅法為減輕所得變動者過重的稅負及防止此種逃漏，經常作片面的規定，然而此種片面的規定非但沒有解決問題，反而增加了稅制的複雜性。又所得變動的集遽效果( bunching effet )，降低了資產的流動性，而產生了緊鎖效果( locking-in effet )，擾亂了資本市場的秩序。
    財政學者針對此，乃提出所得平均法，以減輕所得變動者的稅負，計有：簡單平均法，移動平均法，指數加權平均法，累進平均法、累積平均法，其中不乏精心設計者。美國自1964年頒布平均法案以來，雖然發揮了功效，然其不具對稱性的缺點則備受批評，Martin David等針對此提出D-G-M-W模式加以擴充，而由於模型推導過程發生錯誤，致使適用水準偏高，而無法符合實際的需要。筆者乃加以修正，並以我國的稅率級距作廻歸分析，以說明D-G-M-W模式不適合我國採行。
    我國目前對所得變動的處理，既零碎又複雜，牽涉的法令既多，而其立法的精神又缺乏一致性。筆者於是提出一適合我國的所得平均法。此法非但對所得正變動加以處理，亦兼顧所得負變動的情形，使其具有對稱性。此外，基於垂直公平與重課非勤勞所得的租稅原則，筆者建議偶發性所得適用所得平均法的邊際稅率。平均法適用水準的訂定，除考慮經濟成長率與物價上漲率外，並排除小額的變動，使稅務行政上的負擔減至最輕，而希望所得平均法的採行能解決我國所得變動的問題，並使所得稅制更趨公平健全。
    謝詞
    提要
    圖表目錄
    第一章 導論1
    第二章 所得變動發生課稅問題的原由及其影響3
    第一節 所得變動的意義3
    第二節 所得變動發生課稅問題的原因5
    第三節 所得變動課稅問題之影響9
    第三章 所得變動課稅之方法--所得平均法21
    第一節 簡單平均法21
    第二節 移動平均法23
    第三節 指數加權移動平均法25
    第四節 累進平均法28
    第五節 累積平均法30
    第四章 美國所得平均法與D-G-M-W模型評介41
    第一節 所得平均法的政策目標及限制41
    第二節 美國所得平均法45
    第三節 D-G-M-W模型簡介53
    第四節 D-G-M-W模型評析58
    第五章 所得平均法之選擇及其採行問題65
    第一節 我國現行稅法對所得變動的處理方式及評述65
    第二節 全面所得平均法的實施與D-G-M-W修正模式之台灣資料模擬分析70
    第三節 我國所得平均法之芻議75
    第六章 結論與建議83
    附表89
    參考文獻91

    圖表目錄
    圖
    2 • 1 Ando - Modigliani 生命循還假說的所得流量圖3
    4 • 1 所得平均法之公平性與適時性的分析42
    4 • 2 十年平均的租稅利益46
    4 • 3 美國1964年所得平均法所節省的稅負48
    4 • 4 美國所得平均法圖示51
    4 • 5 適用平均法受益條件圖示52
    表
    2 • 1 變動所得與穩定所得稅負之比較12
    2 • 2 假設的稅率級距表13
    3 • 1 五年簡單平均法之稅負22
    3 • 2 稅率不變下採用移動平均法稅負減輕情況24
    3 • 3 不同加權係數的加權平均26
    3 • 4 A、B、C三年的稅率級距33
    3 • 5 A - B兩年平均稅率表34
    3 • 6 A - B - C三年平均稅率表35
    3 • 7 表3 • 5的化整36
    3 • 8 表3 • 6的化整37
    3 • 9 累積平均法下稅負的計算38
    4 • 1 適用平均法之課稅所得及其每年的成長率49
    4 • 2 1964 - 1974選擇所得平均法的申報書之成長率及節稅額50
    4 • 3 不同α．A值下所得平均法受益及非受益之所得數值54
    4 • 5 設定α值下的 y2水準61
    5 • 1 租稅函數估計式73
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    關聯: 國立政治大學
    財政研究所
    碩士
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    数据类型: thesis
    显示于类别:[財政學系] 學位論文

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