證券交易所得稅的課徵與廢除（2012－2015）：論述制度主義的觀點

證券交易所得稅在臺灣的賦稅史上共歷經了四次課徵與停徵的經驗，而上一次證所稅創建與廢除則是發生在前總統馬英九執政之2012至2015年間。對此，本文運用Vivien Schmidt論述制度主義的理論觀點進行分析，藉以探討最近一次證券交易所得稅制度變遷當中行動者、理念、論述三者之間互動的關係以及制度變遷的結果。透過檔案分析法與追蹤證所稅制度變遷過程中，不同政治行動者理念與論述的策略性運用。本文研究發現，證所稅在2012至2015年間從制度創設到廢除共經歷了三個階段的論述與制度變遷時期，分別為:（一）2012年「證所稅之理念、論述與制度建構期」、（二）2013－2014年底「證所稅之論述與制度修正期」與（三）2015年的「證所稅之制度廢止期」。在這三個論述與制度變遷時期當中，不同的政治行動者試圖運用不一樣的理念與論述策略試圖影響並引導制度的發展方向。而證所稅制度變遷的結果就如同Streeck & Thelen所言是一個制度耗盡（exhaustion）的過程，立法委員透過修法的一塊塊地將原本證所稅的制度內涵加以消耗和解構，使得原本的制度逐漸地失去功能，最終導致該制度被廢除與耗盡結果。而這樣的制度改革結果也使得部分民眾對於馬前政府追求稅制改革和社會正義以及證所稅所能帶來之量能課稅政策目標的期待也一併耗盡。然而，證所稅制度改革的結果亦在社會上產生了兩種不一樣的看法，對此研究者也將會在本文中進一步地針對兩種不同的觀點進行梳理，藉以一方面呈現不同觀點對於證所稅制度的看法、另一方面，也藉此展現制度改革過程與意義的多元性和複雜性。

關鍵字

證券交易所得稅；論述制度主義；漸進式制度變遷；理念論述與制度； Vivien Schmidt

並列摘要

In Taiwan's tax institution history, Securities Transactions Income Tax is one of the unique cases that which had been created and demolished four times. In 2012 the ex-president Ying-Chiu Ma announced to establish the Securities Transactions Income Tax institution again, however, in two years later, the parliament decided to demolish the tax institution again. In this regard, the author is curious about what are the processes of this institutional change, and what are the different political actors play the role and use the different ideas, political discursive strategies in the institutional construction and demolish procedures? In order to the research questions, the author applies the theory of Discursive Institutionalism from Vivien Schmidt to conduct the analysis. The study finds that the Securities Transactions Income Tax reformed undergone three phases: First, the construction phases of the institution in 2012. Second, the modified phases of the institution in 2013-2014, and third, the demolishment and exhaustion phases of the institution in 2015. Moreover, in each phase, the different political actors had tried to utilize the various political ideas and discourse strategies to influence the development of institution. Furthermore, this study argues that the consequence of the institutional changes of Securities Transactions Income Tax in Taiwan, which is echoed with the idea proposed by Streeck & Thelen as the incremental change as the type of ＂exhaustion＂. In these procedures, the legislators in the parliament incrementally modified the law piece by piece, which made the original institution tardily loosed its' initial functions of the institution, and eventually made the institution exhausted and demolished.