臺灣2012年復徵證券交易所得稅之研究與建議

The Re-levy of Securities Exchange Capital Gains Tax in Taiwan

董紀宏(Chi-Hong Dong)

《國立金門大學學報》 3期 (2013/03) Pp. 105-130

摘要

藉由探討證券交易所得稅相關理論及部分歐美先進國家、亞洲其他新興國家實施證所稅制度之經驗，以分析臺灣歷次復徵證所稅失敗之原因為基礎，論述在2012年臺灣復徵證所稅之現況，再推論實施後對證券市場可能引發之影響，並提出因應之道。由於臺灣「立法院」三讀通過之現有版本並非完美，故文中再回溯分析比較該法案三讀前，朝野整合協商最終5版本之優點以截長補短，並提出本研究之建議及結論，以為臺灣證所稅制度後續修法改革之參考。

關鍵字

資本利得 ； 證券交易所得稅 ； 租稅公平

並列摘要

This study discussed the pros and cons of re-levying the securities exchange capital gains tax in Taiwan, 2012. The discussion were based on the tax-related theories, the status of securities exchange capital gains tax executing in the developed areas of Asia, Europe and the United States, as well as the inspection of Taiwan’s previous failures on the levy of securities exchange capital gains tax. We also inferred the possible impacts on the securities market after the execution of securities exchange capital gains tax levy. Due to the faultiness of the available version of the securities exchange capital gains tax levy policy which Legislative Yuan passed after Third Reading, we looked back to analyze and compare the advantage and disadvantage of these five versions of securities exchange capital gains tax levy bill, which the government and the public consulted about before the Third Reading. Finally, suggestions and conclusions were proposed for the follow-up amendment of securities exchange capital gains tax system.

並列關鍵字

Capital gains ； Securities exchange capital gains tax ； Equity of tax

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