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Title:	金融業營業稅課稅之研究
Authors:	賴珮瀅
Contributors:	黃明聖賴珮瀅
Keywords:	金融業營業稅加值稅銀行特別捐
Date:	2013
Issue Date:	2014-10-01 13:34:47 (UTC+8)
Abstract:	依據營業稅法規定，我國金融業除經營非專屬本業之銷售額適用第10條規定之稅率及銀行、保險業經營本業銷售額之稅率為5% 外，其營業稅率為2%。但保險業再保費收入之營業稅率為1%。我國金融業並未納入加值稅體系，乃依銷售總額計算營業稅額，且與業務有關之進項稅額原則上不得扣抵，其名目稅率雖較一般產業為低，但實質稅負是否確實較輕，仍待進一步分析比較，才可得知。經分析發現，我國金融業營業稅採毛額型課徵，其他實施加值稅的國家則普遍將金融業納入加值體系課徵範圍，兩者作法大不同。在特定的條件假設下，我國金融營業稅負在主要與次要業務上都較國外大多數國家為輕；在與國內一般產業的營業稅負比較發現，我國金融業不論本業與非本業的稅負，似乎也皆較一般產業稅負為重。今將金融本業營業稅率回復為5%，其差異將更形擴大，可能引起更大程度的扭曲，也使金融業相較於一般行業處於不相等的對待。我國金融業營業稅款撥至特別準備金專款專用，此一作法不但破壞租稅與預算制度，亦扭曲了金融管理的正常功能。本研究建議：一、維持金融業與國內其他產業間營業稅稅負的一致。將金融業納入加值型營業稅體系，維持產業間租稅的公平及租稅中立性原則，並搭配外銷金融服務零稅率制度之施行，以強化我國金融業對外競爭能力。二、恢復金融營業稅稅收用途的統收統支性質，不應將金融營業稅稅收作為解決金融問題之政策工具，此作法不但破壞稅制完整性也扭曲了金融管理的功能。若為處理金融問題或其他政策目的，可參考其他國家對金融業另行課徵銀行特別捐。三、適當調高加值稅稅率，不但符合國際提高間接稅比重趨勢，且稅源穩定亦可緩解財政失衡狀態。
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Description:	碩士國立政治大學行政管理碩士學程 101921211 102
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0101921211
Data Type:	thesis
Appears in Collections:	[Master for Eminent Public Administrators] Theses

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