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| Title: | 香港所得稅制之研究
A Study of Income Tax System in Hong Kong |
| Authors: | 林音茵
Lin, Yin Yin |
| Contributors: | 黃明聖
林音茵
Lin, Yin Yin |
| Keywords: | 分類所得稅制
所得稅
直接稅
經濟成長
the schedular income tax
income tax
direct tax
economic growth |
| Date: | 2013 |
| Issue Date: | 2014-08-25 15:28:55 (UTC+8) |
| Abstract: | 近年臺灣經濟表現不佳，租稅收入入不敷出，故吾人興起藉瞭解其他國家之租稅制度，以求能有新的公共服務思維來開拓稅務新視野，此乃研究動機。
本研究的目的為：
一、探討香港為何在世界各國大多採行綜合所得稅制之情形下，仍然採行「分類所得稅」制？
二、探討在世界各國多為因應人口結構轉變及避免影響工作意願，而調整直接稅與間接稅比重的同時，為何香港政府未與世界潮流接軌，仍然維持高比例之直接稅？其與經濟成長率之關係為何？有無調整之必要？
本研究藉由瞭解香港所得稅背景、演進及歷年租稅收入結構變化，探討其採行分類所得的原因及直接稅稅收比重與經濟成長率的關係，獲得結論如下：
一、歷史地理因素－承襲英國所得稅制度，發展成國際貿易航運中心。香港稅務條例係以英國為殖民地制定的稅制為基礎而訂定，且香港位於歐亞大陸與太平洋交匯處，便於通往世界各地，又鄰近中國，爲中國的轉口貿易港，為吸引外資及促進經濟發展，稅制應求簡單。
二、簡單與效率原則－低稅率與簡單稅制。香港屬小型經濟體，為維持競爭優勢，堅持低稅率與屬地主義的課稅政策，並取消利息稅，不課徵資本利得稅與股息稅，對資金流動及對外投資障礙低、金融與銀行業限制少，使得國際金融中心的地位提高，無改革稅制之必要。
三、經濟及財政預算政策－自由放任主義、量入為出原則。以市場經濟為導向，且採取自由放任主義，加上預算財政政策採取審慎理財方式，以量入為出為原則，多為結算盈餘，經濟繁榮，故無租稅之改革動力。
四、實證結果－直接稅占稅收的比重與經濟成長率成負相關。直接稅占稅收的比重提高1%時，經濟成長率將降低0.1767%；即欲維持一定的經濟成長，必降低直接稅的比重。
Taiwan’s Economic Performance is not satisfactory for the past few years; meanwhile, government’s total expenditures exceed the tax revenue that it generates. Consequently, it is the research motive to explore the brand-new thinking of public service to develop new scope of taxation by comprehending different taxation systems of other countries in the world. The research purpose is to explore:
1. why most of the countries put the global income tax into practice in the world, Hong Kong is still adopting the schedular income tax.
2. why most of the countries regulate the ratio of direct tax to indirect tax for responding to the change of population structure and avoiding the influence of incentives to work in the world, Hong Kong is still adopting higher percentage of direct tax, and whether which is related to economic growth and which is required to regulate.
The research mainly explore the reasons of adopting the schedular income tax and the relations between the ratio of direct tax to total tax revenue and economic growth by comprehending the background and evolution of income tax, and the change of taxation structures over the years in Hong Kong. Its conclusions are as follows:
1.Geographic and historical variation—Based on inheriting British’s income tax system, Hong Kong has become the important center for international trade and shipping. Hong Kong Inland Revenue Ordinance is based on the taxation system established in the period of British Colony. Besides, Hong Kong is situated at the crossroads of Eurasia and the Pacific, its physical location is convenient to go everywhere in the world; moreover, it is China’s transit trade port because of adjoining Mainland China. As a result, taxation system is as simple as possible to attract foreign capital and promote economic development.
2.Simple and efficient principle—Simple and low-rate tax system.
Hong Kong is a small-sized economic entity. For maintaining competitive advantages, Hong Kong has to persist in the taxation policy of low-rate tax and territoriality principle, and has repealed interest tax, and does not impose capital gains tax and dividend tax. Besides, there are few barriers to capital movement and investment outward and few restrictions on financial and banking industry for Hong Kong to attain a higher position in the international financial center, so it is not necessary to carry out the taxation reform.
3.Economic and fiscal budget policy—Laissez-faire and the principle of keeping the expenditure within the limits of revenues.
As a result of market-oriented, laissez-faire economy, adoption of the fiscal budget policy of prudent financial management and the principle of keeping the expenditure within the limits of revenues, Hong Kong government budget is surplus frequently and its economy is prosperous, and therefore does not have the motive to carry out the taxation reform.
4.Empirical results—The correlation between the ratio of direct tax to total tax revenue and the rate of economic growth is a negative number.
If the ratio of direct tax to total tax revenue increases by 1%, the rate of economic growth decreases by 0.1767%, i.e., the first requisite for sustaining a certain rate of economic growth is decreasing the ratio of direct tax to total tax revenue. |
| Reference: | 一、中文部分
王肇蘭、徐偉初 (2004)，「經濟成長極大化之租稅負擔及租稅結構—臺灣實證分析」，《經社法制論叢》，第34期，頁77-102。
中央政府總預決算查詢及統計資料庫。網址：http://nplbudget.ly.gov.tw/。最後瀏覽日期：2014年4月1日。
北京財政部稅收制度國際比較課題組 (2000)，《從國稅收制度叢書-英國稅制》，北京：中國財政經濟出版社。
汐見三郎 (1936)，《各國所得稅制度論(再版)》，上海：上海及各埠商務印書館。
李文輝 (1997)，「香港稅務縱覽⑩」，《涉外稅務》，第10期，頁1。
李林木、湯群群 (2010)，「1994年稅制改革以來我國直接稅的收入分配效應」，《稅務研究》，第3期，頁32-37。
香港特別行政區政府稅務局 (2013)，《稅務局所課徵的稅項指南2013-2014》，香港：香港特別行政區政府稅務局。
徐偉初、歐俊男、謝文盛 (2012)，《財政學》，臺北：華泰文化事業股份有限公司。
陳麗 (2002)，「香港與內地個人所得稅的比較」，《福建稅務》，第4期，頁33-35。
財政部稅制委員會 (2012)，《2012主要國家稅制概要》，臺北：財政部稅制委員會。
張偉、張科 (1999)，「簡介香港稅制」，《稅收廣角》，第8期，頁36-37。
張樂育 (2009)，「經濟地理學與區域經濟硏究」，香港：中國評論學術出版社，2013年11月13日取自網址：http://hk.crntt.com/crn-webapp/cbspub/secDetail.jsp?bookid=33661&secid=33701。
梁東豪、王鴻飛 (2011)，「香港稅制簡介」，中央財經大學報告，取自2013年12月15日網址：http://wenku.baidu.com/view/49c4b4115f0e7cd1842536d9.html。
黃明聖、黃淑惠、李瑞生 (2013)，《租稅法規：理論與實務》。臺北：五南圖書出版股份有限公司。
黃明聖 (2014)，「香港稅制 知多少」，《財稅園地》，第14期，頁4。臺北：財政部財政人員訓練所。
劉麥嘉軒、黎嘉德 (2012)，《香港稅務：法例與實施說明2011－2012》，香港：中文文學出版社。
劉群 (1994)，「香港政府對稅收的管理」，《財稅與會計》，第5期，頁49。
謝孝衍 (譯) (1990)，《簡明香港稅務》(David Flux原著)，香港：中文文學出版社。
鄧樹雄 (2003)，《香港公共財政史：1949/50－1979/80》，香港：香港浸會大學。
魏潤水 (2003)，「直接稅與間接稅的關係研究」，《福建稅務》，第12期，頁23-25。
羅時萬 (2000)，「財政收支與所得分配對臺灣經濟成長影響的探討」，國立政治大學經濟學系博士論文。
鐘惠坡 (2000)，「香港的稅收管理」，《中國稅務》，第11期，頁63。
二、英文部分
Branson, J. and C. K. Lovell (2001) , “A Growth Maximising Tax Structure for New Zealand”, International Tax and Public Finance, 8(2), 129-146.
Granger, C. W. and P. Newbold (1974), “Spurious Regressions in Econometrics”, Journal of Econometrics, 2(2), 111-120.
Littlewood, M. (2010), Taxation Without Representation: The History of Hong Kong`s Troublingly Successful Tax System (Vol. 1), Hong Kong: Hong Kong University Press.
OECD (2010), “Tax Policy Reform and Economic Growth”, OECD Tax Policy Studies, No. 20, OECD Publishing.
OECD (2013), “Tax Revenue Trends, 1965-2012”, in OECD, Revenue Statistics 2013, OECD Publishing. |
| Description: | 碩士
國立政治大學
行政管理碩士學程
101921223
102 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0101921223 |
| Data Type: | thesis |
| Appears in Collections: | [行政管理碩士學程(MEPA)] 學位論文
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