課徵證所稅效果之分析

A Study on the Effects of Security Transaction Income Tax

林明佐(Ming-Tsuo Lin)

指導教授 ： 謝德宗

國立臺灣大學/社會科學院/經濟學研究所/碩士(2012年)

https://doi.org/10.6342/NTU.2012.10948

摘要

台灣早期經濟起飛時的租稅制度大多蘊含刺激經濟發展的政策目的，偏重GDP的成長及提高國民所得，各項租稅優惠大多肩負時代使命與功能目的。然而，隨著台灣經濟發展程度逐漸達已開發國家之列，租稅正義與健全稅制的呼聲，成為多數人的共識與政府施政重點。
本文將從相關文獻綜合探討，分析台灣現行資本市場制度，以及比較證所稅分離課稅制與合併課稅制的優劣，並歸納當前課徵證所稅的爭點所在，並應用補償原則強化課徵證所稅的理論基礎，並探討對公平與效率的影響。此外，本文將介紹我國證所稅制度的演進，並比較與我國經貿關係密切國家的相關制度，以資借鏡，並分析課徵證所稅對個體面及總體面可能產生的效果。文末研擬課徵證所稅進程，分為短期與長期兩階段實施，循序漸進，以避免重蹈歷年復徵證所稅的覆轍，並提供可行的構想建議，裨供政府相關當局決策參考。

關鍵字

租稅正義 ； 分離課稅制 ； 合併課稅制 ； 補償原則 ； 證所稅

並列摘要

Early Taiwan economy was taking off most of the tax system contains policies that stimulate economic development purposes focus on GDP growth and increasing per capita income, the tax concessions are mostly shoulder the historical mission and functional purposes. However, as Taiwan gradually up to levels of economic development of the developed countries, calls for tax justice and sound taxation system, become the consensus majority and government policy priorities.
This study employs comprehensive discussion of relevant literature, introduces current Taiwan capital market, and also compares permits between separate and combined class tax system. To strengthen permits the theoretical basis of the tax levied, and to explore the impact on equity and efficiency, it also summarizes the current tax certificate, tax issues, and applies compensation principle to tax reforms. In addition, this article describes evolution of permit the tax system in our country, and compares selected countries closely related to Taiwan in economic and trade sides in order to learn from others. Also we try to analyses some possible effects in micro and macro economics due to security transaction tax. The last, to avoid a repeat of mistakes occurred in past years, this study recommends possible programs and ideas for capital gains tax system divided into short term and long term phases awarding for reference by relevant authorities of the government decision.

並列關鍵字

economic development ； capital gains ； compensation principle ； capital market ； taxation

參考文獻

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