政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30317
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113318/144297 (79%)
Visitors : 51080575      Online Users : 928
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30317


    Title: 稅式支出預算編列模式之研究-以我國所得稅為例
    Authors: 陳柏森
    Contributors: 朱澤民
    陳柏森
    Keywords: 稅式支出
    租稅優惠
    所得稅
    Tax Expenditure
    Tax Preference
    Income Tax
    Date: 2004
    Issue Date: 2009-09-11 17:39:17 (UTC+8)
    Abstract: 本研究依據美國P. R. McDaniel與Stanley. S. Surrey所提出之所得稅稅式支出規範準則重新評估檢討；其次，分析國際上稅式支出編製的經驗；再者，將稅式支出項目分類編製；最後，進行稅式支出政策評估。
    主要研究發現如下：
    一、所得稅稅式支出準則的判斷可以區分為：經濟理論觀點、個別國家觀點、個別稅式支出項目點加以判斷。
    二、澳洲、加拿大、美國稅式支出報告比較：1、估計方法：主要均採稅收損失估計法，但美國兼採用收入效果、等量支出與現值的觀念。2、涵蓋範圍：（1）澳洲：所得稅及貨物稅；（2）加拿大：所得稅及財貨勞務稅；（3）美國：聯邦所得稅。3、分類方式：三個國家均就租稅類別進行分類，並以不同的經濟功能項目進行細項目的區分。
    三、稅式支出報告及與中央政府總預算關係編製結果：
    1、按稅式支出型態區分：
    （1）個人綜合所得稅：92年度稅收損失估計為：扣除額：68,424百萬元；免稅所得：61,350百萬元；70歲以上的年長者免稅額增加50﹪部分：4,499百萬元，投資抵減：4,144百萬元。
    （2）營利事業所得稅：92年度稅收損失估計為：投資抵減：38,791百萬元；五年免稅：29,924百萬元；免稅所得：17,543百萬元。
    2、按機關別區分：
    （1）個人綜合所得稅：92年度稅收損失估計為：財政部主管：132,249百萬元；經濟部工業局主管：3,886百萬元；交通部主管：2,560百萬元。
    （2）營利事業所得稅：92年度稅收損失估計為：財政部主管：18,725百萬元；經濟部工業局主管：54,239百萬元；交通部主管：5,525.3百萬元；金融監理委員會主管：3,144百萬元。
    3、按政事別區分：92年度稅式支出金額調整前的決算數總計為1,618,130百萬元，而所得稅稅式支出調整數為221,234.6百萬元，約為92年度調整前決算數的13.67﹪，故調整後之總計金額為1,839,364.6百萬元。
    四、稅式支出政策評估及改進方向：
    （1）個人綜合所得稅：我國各項扣除額稅式支出，使得高所得者的租稅利益遠高於低所得者，而加深了不公平的現象。因此，建議採行線性所得稅的概念，以減少其不公平性。並增進效率面的效果。
    （2）營利事業所得稅：政府的稅式支出政策或獎勵措施，應僅就具有「外部性利益」的現象給予獎勵，使其內在利益透過此些措施，而增加其供給量，並使社會生產量達到最適。
    An income tax system is composed of two different elements. One is the normative tax structure necessary to implement a normal tax and the other is the special preferences that departure from the normative tax structure.
    The term “tax expenditure” refers to departures from the normal tax structure designed to provide benefits to specific industry, group or activity by relieving their tax obligations.
    Tax expenditures are always excluded form traditional budget and not known in advance by the public, so these tax concessions should be considered as an “off budget” expenditure or indirect spending. In contrast, the standard government budget process is open and completed by monitoring and controlling in the government’s comprehensive annual budget report.
    Under the former, the purpose of tax expenditure report is to provide a useful tool in managing and controlling the governmental budget as direct spending to the administrative and legislative department.
    Reference: 行政院，2002，中華民國九十二年度中央政府總預算案。
    行政院，2004，中華民國九十四年度中央政府總預算案。
    行政院，2004，中華民國九十四年度中央及地方政府預算籌編原則。
    朱澤民等，2004，所得稅稅式支出報告理論架構暨編算模式之研究，財政部委託研究報告。
    李合龍，1986，論稅式支出的經濟效果及其影響，財稅研究，第18卷，第5期：70-88。
    林華德，2002，當代財政學，台北：大中國圖書公司。
    林華德、李顯峰，1995，稅式支出與國際規範性租稅準則之研究(上)，財稅研究，第27期：33-47。
    林華德、李顯峰，1995，稅式支出與國際規範性租稅準則之研究(下)，財稅研究，第28期：72-96。
    財政部財稅資料中心，2004，90年度綜合所得稅申報核定統計專冊。
    徐偉初、歐俊男、謝文盛，2005，財政學，初版，台北：華泰文化。
    曾巨威，2003，期待經濟學家對減稅問題有更充分的切磋，國政評論，財團法人國家政策研究基金會。
    曾巨威，2004，九十四年度中央政府總預算評析，國政評論，財團法人國家政策研究基金會。
    張鴻春，2002，政府會計與非營利會計，增訂四版，台北：三民書局。
    樓繼佛、解學智主編，2003年，稅式支出理論創新與制度探索，第一版，北京：中國財政經濟出版社。
    Aaron, H. J., and M. J. Boskin. 1980. The Economics of Taxation. Washington, D.C.: Brookings Institution.
    Burman, L. E. 2003. Is the tax expenditure concept still relevant? National Tax Journal 56: 613-627.
    Department of Finance. Canada. 2004. Tax Expenditures and Evaluations. Ottawa.
    Department of Treasury. Australia. 2003. Tax Expenditures Statements. Government Printing Office, Canberra.
    Hildred, W. M., and J. V. Pinto. 1993. Approaches to tax expenditure estimation: The case of passive tax expenditure. Public Budgeting & Fin. 5: 443-475.
    Joint Committee of Taxation, United States Congress. 2003. Estimates of Federal Tax Expenditures for Fiscal Year 2004-2008. Government Printing Office. Washington, D.C.
    McDaniel, P. R., and S. S. Surrey. 1985. International Aspects of Tax Expenditures: A Comparative Study. Netherlands: Kluwer Law and Taxation Publisher.
    McDaniel, P. R. 1989. Tax expenditures as tools of government action. In Beyond Privatization: The Tools of Government Action, edited by L. M. Salamon. Washington. D. C.: Urban Institute Press: 167-196.
    Office of Management and Budget, United States. 2004. Analytical Perspectives for Fiscal Year 2004, Budget of the United States Government. Government Printing Office. Washington, D.C.
    Organization for Economic Co-operation and Development. 1985. Tax Expenditures: A Review of the Issues and Country Practices. Paris: OECD.
    . 1996. Tax Expenditures: Recent Experiences, Paris: OECD.
    . 2004. Best Practice Guidelines – Off Budget and Tax Expenditures. Working party of senior budget officials. Spain: OECD.
    Owens, J. P.1983. Tax expenditures and direct expenditures as instruments of social policy. In Comparative Tax Studies, edited by Sijbren Cnossen. New York: North-Holland Publishing: 171-197.
    Regan, V. E., M. F. Helen., J. D. Hadley, and M. M. Roland. 1993. Economic development tax expenditure accountability and control: The problem and some proposed solutions. Public Budgeting & Fin. 5: 355-386.
    Schaafsma, P. W. and J. D. Vasche. 1993. Tax expenditure reporting and fiscal crises: the case of California. Public Budgeting & Fin. 5: 225-241.
    Surrey, S. S. 1973. Pathways to Tax Reform: The Concept of Tax Expenditures. Cambridge. Massachusetts: Harvard University Press.
    Willis, J. R. M., and P. J. W. Hardwick. 1978. Tax Expenditures in the United Kingdom. London: Heinemann.
    Description: 碩士
    國立政治大學
    會計研究所
    92353045
    93
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0923530451
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

    Files in This Item:

    File SizeFormat
    index.html0KbHTML2176View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback