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Title:	歐洲國家兩稅合一之演進 Evolution of European Income Tax Integration
Authors:	陳嫈璉 Chen, Ying Lien
Contributors:	黃明聖 Huang, Ming Sheng 陳嫈璉 Chen, Ying Lien
Keywords:	兩稅合一設算扣抵制股利歧視稅率下降
Date:	2013
Issue Date:	2014-10-01 13:35:34 (UTC+8)
Abstract:	歐洲國家為解決股息在公司及個人階段的經濟性重複課稅問題，採行兩稅合一之方法，以設算扣抵法居多，但設算扣抵制僅適用於本國股東（居住者），而不適用於外國股東（非居住者），因而存在對外國股東的歧視問題，不利於本國企業境外籌資，防礙國際資金之自由流動性，而驅使改革的風潮。隨著世界公司所得稅的稅制改革風潮及國際資本流動的特點，各國將公司所得稅及個人所得稅的稅率向下調整，已使各國稅率趨同，消除投資障礙，以吸引更多國際資金，歐洲各國原為解決股息在公司及個人階段的經濟性重複課稅問題已有所變革，部份國家由原採用的傳統法朝向修正傳統法發展趨勢，主要對於股利所得在股東階段可享有相對於資本所得中（如利息所得）較為優惠的稅率，以祈減緩在公司與個人股東階段的重複課稅情形，另有國家為減緩股利所得的重複課稅，由原採行設算扣抵法朝採部分股利所得免稅法或改採其他混合法。紛紛將原採行的設算扣抵制度回歸獨立課稅，乃避免對公司股利政策及融資政策之干擾，以維持租稅政策之中立性原則。本研究藉歐洲國家兩稅合一之採行及變革演進之過程觀察，大部分國家對股息之課稅已改採部分股利所得免稅法、股利單獨課稅並給予優惠之扣繳率之傳統法或修正傳統法(如股利所得部分免稅)，將公司所得稅及個人所得稅做整合，且收到確實之成效，在直接對外投資或外來投資時逐年增加，稅收也大都提高，希望藉本研究之分析及整理，提供給租稅決策當局參考。
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Description:	碩士國立政治大學行政管理碩士學程 101921224 102
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0101921224
Data Type:	thesis
Appears in Collections:	[Master for Eminent Public Administrators] Theses

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