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政大典藏 > College of Social Science > Department of Public Finance > Periodical Articles > Item 140.119/135818

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/135818

Title:	機車貨物稅的退場 The Cessation of Commodity Taxation of Motorcycles
Authors:	陳國樑 Chen, Joe 石恩銘
Contributors:	財政系
Keywords:	租稅公平;租稅正義;特種貨物稅;稅制正當性;機車貨物稅
Date:	2020-09
Issue Date:	2021-06-16 15:23:56 (UTC+8)
Abstract:	台灣長久以來以機車為貨物稅課稅標的之一的作法，機車課徵貨物稅主要原因，源於機車在195、60年代為高價商品，因此以機車為課稅標的，具備「奢侈稅」的意味，然近日引發各界熱議。本文透過財政學理說明：一、整體貨物稅制度未必有足夠正當性；二、機車貨物稅的現況已造成有違「公義」之疑慮；三、財政部的論述尚不足以作為堅持課徵機車貨物稅的理由。
Relation:	月旦財稅實務釋評, No.9, pp.8-14
Data Type:	article
DOI link:	https://doi.org/10.3966/270692572020090009001
DOI:	10.3966/270692572020090009001
Appears in Collections:	[Department of Public Finance] Periodical Articles

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