政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/97088
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113318/144297 (79%)
造訪人次 : 51009876      線上人數 : 944
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/97088


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/97088


    題名: 我國實施所得稅單一稅率制度之研究
    其他題名: A Flat Tax for Taiwan: Simulations and Proposal
    作者: 林世銘;陳國泰;王全三;趙念祁
    Lin, Su-Ming;Chen, Kuo-Tay;Wang, Chuan-San;Chao, Nien-Chyi
    關鍵詞: 單一稅率;所得稅制;租稅模擬;租稅改革
    Flat tax;Iincome tax system;Tax simulation;Tax reform.
    日期: 2008-07
    上傳時間: 2016-05-31 16:54:28 (UTC+8)
    摘要: 單一稅率制度係對各類所得課以相同稅率的稅，具有簡化、效率與公平的特色。傳統的累進稅率制度，雖源起於量能課稅原則，但由於租稅減免與優惠政策的擴大，反而侵蝕稅基，破壞租稅的公平性並使稅制變得複雜。在維持91年度所得稅收不變的前提下，本研究的模擬分析發現營利事業及綜合所得稅之單一稅率可降為15%，約有43.5%的企業因低稅率而減少稅負，僅7%的企業由於租稅減免項目的減少而增加稅負。另當個人基本免稅額提高到220,000元時(身心障礙者另給予74,000元)，35%的綜合所得稅申報戶，因免稅額的增加而減少稅負；36%的綜合所得稅申報戶則因捐贈扣除等項目的限制而增加稅負。且單一稅率每增加1%，政府稅收即增加約240億元，可用於長期最適單一稅率的模擬。本文建議於促進產業升級條例的租稅優惠項目將於民國98年停止適用之際，政府應研議實施單一稅率制度，以大幅減化現行稅制並促進租稅 公平。
    The flat tax system taxes all types of income with the same tax rate to achieve simplicity, efficiency, and fairness. Although the traditional progressive tax system is based on the ability-to-pay principle, the ever-expanding tax preferences, however, have eroded the tax base, compromised tax equity, and complicated the tax system. Under the assumption of preserving 2002 tax revenue, this study develops a tax simulation model to determine the impact of adopting a flat tax system in Taiwan. We find when a 15% flat rate is applied to both business and individual income, 43.5% of business income taxpayers will pay less tax, while only 7% will have more tax burden. As to individual income taxpayers, 35% are better off with less tax payments provided that personal exemption was increased to NT$220,000 and an additional special deduction of NT$74,000 for those who are disabled or handicapped. On the other hand, 36% of the individual income taxpayers are worse off with more tax exposure due to the elimination of deductions. Moreover, every 1% increase of the flat tax rate will increase total income tax revenue by NT$24 billion. This facilitates simulations of a long-term optimal flat rate. Our results suggest the government should evaluate the adoption of a flat tax system to simplify the tax system and to promote tax equity, before the tax incentives provided in the Statute for Upgrading Industries expire at the end of 2009.
    關聯: 會計評論, 47,1-28頁
    International Journal of Accounting Studies
    資料類型: article
    顯示於類別:[會計評論] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    47-1(p1-28).pdf261KbAdobe PDF2402檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    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 ©   - 回饋