營利事業所得稅最低稅負制之研究

A Study on Corporate Alternative Minimum Tax

洪瑞隆(Jui-Lung Hung)

指導教授 ： 林世銘

國立臺灣大學/管理學院/會計學研究所/碩士(2005年)

https://doi.org/10.6342/NTU.2005.03006

摘要

我國自八十七年起採行兩稅合一制度，並引進未分配盈餘稅防止營利事業盈餘之不當保留，多年實施下來爭議不斷，另外，過於浮濫的免稅所得與投資抵減，更導致稅收的嚴重流失。針對上述二大租稅議題，各界提出可能的改革方案，其中以最低稅負制最受矚目。本研究以美國最低稅負制為研究對象，針對其稅基組成、最低稅負的計算與投資抵減的限制等主要議題逐一介紹，並引用美國學者的分析，說明美國最低稅負制的實施成果，以及其引起討論的各項租稅議題。

本研究進一步探討，類似美國最低稅負制的制度是否值得在我國推行、在我國具體可行的作法，以及相關的配套措施，以做為立法者之參考。本研究認為最低稅負制對於控制我國租稅優惠的浮濫現象確有幫助，並且在設定適當稅基、稅率的前提下，可直接取代現行的未分配盈餘稅。

本研究利用財稅資料中心所提供之所提供之87年度與88年度各營利事業所得稅申報資料中之「損益檔」與「未分配盈餘申報檔」，模擬出取消未分配盈餘稅後，使兩年度稅收平衡的最低稅負制稅率約為14%。以14%的模擬稅率作進一步分析，發現最低稅負制下稅負增加的總營利事業家數約為原被加徵未分配盈餘稅家數的三分之一；各產業的比較上，金融保險業是以最低稅負制取代未分配盈餘稅政策下，最大的受益者，而原本投資抵減使用最多的電子資訊與光學業以及一般製造業，則是制度改變後稅負增加最多者。

關鍵字

最低稅負制 ； 兩稅合一 ； 未分配盈餘稅 ； 租稅優惠 ； 投資抵減

並列摘要

In January 1998, Taiwan adopted the imputation tax credit system to eliminate double taxation on business income, and a 10% surtax on corporate undistributed earnings was also introduced to compensate possible tax loss from the tax system transition. However, the surtax has been widely criticized for its laborious calculation process, inconsistency with financial accounting and disturbance on corporate dividend policy ever since. Meanwhile, excessive amount of exempt income and investment tax credit has put Taiwan’s public finance in trouble. Many tax reform plans are proposed, and alternative minimum tax system (AMT) has emerged as the most promising one. The thesis makes a thorough study on American corporate AMT to see if a similar tax system like AMT is worth introducing in Taiwan to address the tax issues mentioned above.

The thesis concludes that a similar tax system like AMT can overcome several drawbacks in the current tax system. By including exempt income in the AMT tax base and controlling total amount of investment tax credit, inequity in income tax burden among different industries decreases. And with proper tax rate set, AMT seems to be a competent substitute for the 10% surtax on corporate undistributed earnings.

Based on tax return data of 1998 and 1999, the thesis goes on to conduct an AMT simulation. A roughly 14% AMT tax rate is found to compensate tax loss from the supposed abolition of the 10% surtax on corporate undistributed earnings. Further analysis reveals that the financial industry may be the biggest winner from the possible tax reform, while the high-tech and manufacturing industry may suffer most.

並列關鍵字

corporate alternative minimum tax ； imputation tax credit system ； surtax on undistributed earnings ； tax preferences

參考文獻

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