台灣實施所得稅單一稅率制度之探討

A Study on the Implementation of a Flat Rate Income Tax Reform in Taiwan

孫克難(Keh-Nan Sun) ； 羅時萬(Shi-Wan Lou)

《經濟論文叢刊》 40卷3期 (2012/09) Pp. 325-367

https://doi.org/10.6277/ter.2012.403.2

摘要

所得稅單一稅率制（The Flat Tax）主張取消累進課徵改採單一比例稅率，刪減租稅優惠改行單一個人免稅額，有助於稅制簡化、公平與效率，故而受到全球關注。台灣自2010年起，營所稅已調整為17%單一稅率；但綜所稅仍採累進課徵並給予多種減免，顯得複雜且不公平。本文旨在從稅負分配公平觀點，藉由我國2004年所得稅申報核定資料，分析綜所稅改採單一稅率制的可行性。實證主要發現：（1）給予較高單一免稅額，有助於稅負公平分配；採比例稅率課徵，會產生稅負累退性。（2）就整體單一稅率制言，具有相對較高之免稅額與稅率的制度，比相對較低免稅額與稅率者具租稅公平性。（3）在一定的條件下，台灣若將綜所稅改為20%單一稅率與每人單一免稅額34萬元，應能有助於所得公平分配並簡化稅政。

關鍵字

稅負分配 ； 單一稅率制 ； 單一免稅額 ； 兩稅獨立 ； Gini係數

並列摘要

A flat tax system is a system with a single proportional tax rate, instead of a system of progressive tax rates. It is a tax system with a simple personal allowance, instead of a system with various tax preferences. In Taiwan, corporate income tax is based on the adoption of a 17% single tax rate, but individual income tax has remained progressive and is characterized by various types of tax relief, which have made the current system appear both complicated and unfair. We thus analyze the feasibility of adopting a flat tax system in Taiwan to replace the current system in order to create a fairer and more simple tax system. This paper derives several results. Firstly, the higher the allowance in a flat tax system, the fairer is the tax system. In addition, a proportional tax system results in regressive taxes. Secondly, as for the introduction of a flat tax system, a system with a relatively high tax rate and a higher allowance will be fairer than a system with a relatively low tax rate and a lower allowance. Thirdly, if Taiwan adopts the flat tax system with a single tax rate of 20% and a single allowance of NT$340,000, it can promote tax equity and simplify the tax administration.

並列關鍵字

tax-burden distribution ； flat tax ； single allowance ； separate system ； Gini coefficient

參考文獻

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