對農業課徵所得稅之分析：以畜牧業為例

1955年，所得稅法和營業稅法分別針對農業修訂條文，自此開啟農業免稅規定的濫觴，至今已逾60年。而我國農業產值較高的畜牧業，過去10年間走在集中化、增加規模和單位產值的道路上，龍頭大場甚至已成長至可採用自動化、標準化流程生產，具有層級管理和企業管理規模，能和量販店以及便利商店等連鎖業者通路接洽。是以農業經營者努力提升經營規模、強化生產體質的同時，我國對農業的租稅政策已亟需檢討，否則不僅傷害租稅公平正義，引起受薪階級和一般營利事業不滿，對農業經營者本身其實也是一種歧視，似乎從農者永遠只能陷在「低所得」、「需要救助」、「無法企業化」的刻板印象裡。為提供高產值畜牧業課徵所得稅的參考標準，本研究使用敘述性統計分析我國畜牧業經營狀況，再以敏感度分析，帶入不同國家的所得稅起徵標準，檢測各標準下稅捐稽徵機關預估需輔導的家數、查得收入與預計稅額，另以迴歸方程式分析我國畜牧業主要飼養項目豬、牛、雞，影響初級農產品銷售收入的變數，建立收入預測模型，供稽徵機關作為輔導對象收入的參考值。

關鍵字

畜牧業；租稅公平；免稅；所得稅

並列摘要

In 1955, the Income Tax Law and the Business Tax Law respectively amended the provisions on agriculture, and since then the agricultural tax exemption regulations have been opened more than 60 years. The animal industry with high agricultural output value in Taiwan has been on the road of centralization, increasing scale and unit output value in the past 10 years. The leading field has even grown to adopt automated and standardized process production, with hierarchical management and enterprise management scale, engage with chain stores such as mass merchandisers and convenience stores. When agricultural operators strive to improve their scale of operations and strengthen their management, Taiwan’s taxation policy on agriculture has urgent need to be reviewed. Otherwise, it will not only harm the fairness and justice of taxation, but also cause dissatisfaction with the salary earners and general businesses. In fact, it is also a kind of discrimination. It seems that farmers can only be trapped in the stereotypes of "low income," "need for help," and "unable to be enterprise." In order to provide reference standards of income tax for high-yield animal industry, this study used narrative statistical analysis of Taiwan's animal industry management status, and then introduced the income tax thresholds of different countries, and calculated the estimated income tax under various standards with sensitivity analyzes for agency to estimate the number of households to be counseled, the income and estimated tax amount. After all, we used regression equations to analyze the main breeding projects of Taiwan's animal industry, such as pigs, cattle, and chickens, and the variables affecting the sales income of primary agricultural products, and establish a revenue prediction model for the collection authority as a reference value for tutoring income.