酒品稅捐逃漏及查緝之研究—以米酒為重點

A Study of Alcohol Tax Evasion and Seizure of the Tax Evasion – Taking Rice Wine as an Example

許忠智(Chung-Chih Hsu)

指導教授 ： 黃振豊 ； 趙揚清

淡江大學/管理學院/會計學系碩士在職專班/碩士(2009年)

https://doi.org/10.6846/TKU.2009.00642

摘要

我國菸酒專賣制度於民國90年底廢止，旋於91年元月1日正式加入WTO，全面開放菸酒進口。民間爭相投入酒品市場，因米酒歸屬蒸餾酒，逐年遞增至每公升課以185元重稅，使私劣米酒充斥，嚴重逃漏稅捐，甚至損及國民健康。本文從四大面向探究現行酒品問題，進而提出改進建議。
一、米酒稅負偏高
菸酒加入WTO實施新制後，米酒稅負遽增，價格調高為每瓶180元，致使私劣米酒充斥。茲建議(一)短期作法：1.首賴政府大力宣導酒品業者不得產製販售私劣米酒，並扭轉消費者飲用習性；2.米酒應依其特性及酒精度重新歸類，並與蒸餾酒類區隔。(二)中長期目標：應加強變性酒精管理，減少酒精不當使用。
二、管理規範寬鬆
菸酒專賣改制之初，基於財政稅收考量，對菸酒業者採許可制，但與菸酒管理法之精神不符。茲建議(一)短期作法：1.應加強菸酒主管機關之管理與查緝；2.建立政府與民間良性互動，協同強化酒品管理；3.制訂完善的市場競爭規範。(二)中長期目標：1.歸併酒品管理與稅捐徵課的一條鞭制度；2.酒品販賣業者採行登記制；3.引進證照制度。
三、查緝執行不力
因菸酒管理之查緝人力、專業能力及經費等嚴重不足。茲建議(一)短期作法：1.現場稽核；2.數量勾稽分析；3.銀行存款查核；4.進貨發票查核；5.逆查；6.料理米酒含鹽量(0.5%)是否足夠之查核；7.聯合稽查。(二)中長期目標：1.查緝人員完善之法治教育與定期實務訓練；2.設置酒品檢驗及研究機構，控管酒品之品質。
四、處罰不夠嚴格
我國酒品業者違規，處罰不夠嚴格，因而造成稅捐嚴重逃漏。茲建議(一)短期作法：應加強取締酒品業者之產製或販售私劣米酒等違法情事。(二)中長期目標：除落實行政罰與刑事罰之執法外，另研議修訂相關罰則。
如此多管齊下，期能解決並強化當前酒品稅捐逃漏之問題，以供政府相關單位參考。另台灣菸酒公司販售的紅標米酒雖於98年6月1日起，已由原每瓶180元調降為50元，價格仍偏高，難與市面1瓶20元的私酒競爭，本次修法實益不大，且產生按酒精度課稅的不對稱現象，即釀造酒每度稅額大於蒸餾酒稅額，異於各先進國家的酒品稅率結構，造成另一不公平性，不符維護國民健康原則，實應依米酒特性重新檢討其歸類，與蒸餾酒有所區隔，回歸酒品課稅之社會意義，此問題仍有待後續檢討。

關鍵字

酒品稅率 ； 菸酒稅逃漏 ； 菸酒專賣 ； 酒品查緝 ； 行政罰與刑事罰

並列摘要

Taiwan’s tobacco and alcohol monopoly was terminated in 2001 right before its formal entry into the World Trade Organization (WTO) on January 1, 2002. Following the fully opening up for tobacco and alcohol imports, a host of Taiwan’s private firms had plunged into the alcohol market. However, given the fact that rice wine is a kind of distilled alcohol, its tax had increased year by year to NT$185 per liter in the end. Due to the heavy tax on rice wine, the market has been overwhelmed by bootleg and inferior rice wine, which results in serious tax evasion and even does harm to people’s health. Based on the following four dimensions, this paper explores current alcohol product problems and further put forth recommendations for improvement.
1.Tax on rice wine is comparatively high
Following the enforcement of the new system on tobacco and alcohol after Taiwan’s entry into the WTO, the tax of Taiwan’s rice wine has been boosted up, making the price of rice wine soar to NT$180 a bottle. As a result, the market has been congested with bootleg and inferior rice wine. Thus, the recommendations are 1. short-term actions: (1) the government shall widely promote no production and selling of bootleg and inferior rice wine to the alcohol trade and change consumers’ alcohol drinking habits; (2) rice wine shall be reclassified according to its characteristics and alcohol percentages, and segmented from distilled alcohol, 2. mid-term and long-term goal: to reinforce the management of denatured alcohol, so as to reduce alcohol misuse.

2.Lax management rules
By taking tax revenue into consideration, the government applied the “permit” system to the alcohol trade in the beginning after the tobacco and alcohol monopoly was terminated. However, it is not in compliance with the spirit of the tobacco and alcohol management law. Thus, the recommendations are: 1. short-term actions: (1) the tobacco and alcohol competent authorities shall reinforce its management and seizure enforcement; (2) to establish a benign interaction between government and private sector, so as to work hand in hand to strengthen alcohol management; (3) to institute well-rounded market competition regulations, 2. mid-term and long-term goals: (1) to consolidate alcohol management and tax imposition into a one-leash system; (2) to apply the registration system to the alcohol trade; (3) introduction of the accreditation system.

3.Insufficient seizure enforcement
Due to severe shortage of seizure manpower, professional proficiency and budget in tobacco and alcohol management, it is recommended that 1. short-term actions: (1) on-site auditing; (2) double-check analysis on quantity; (3) bank deposit checks; (4) checks on purchase invoices; (5) retroactive checks; (6) to check if the salt content in cooking rice wine reaches 0.5%; (7) alliance auditing, 2. mid-term and long-term goals: (1) to give inspection personnel well-rounded legality education and regular practical training, (2) to set up alcohol inspection and research institutes, so as to control the quality of alcohol products.

4.No effective punishment
Given that the punishment on the alcohol trade for their violation behavior is not rigid enough, serious tax evasion become popular. Thus, it is recommended that 1. short-term action: to reinforce the eradication of the violation from the alcohol trade for producing or selling bootleg and inferior rice wine, 2. mid-term and long-term goal: In addition to fulfillment of the enforcement of administrative and criminal punishments, the competent authorities shall manage to modify relevant penal provisions.

The above recommendations are the reference for related government agencies. It is hoped that, with every effort as recommended, there will be less alcohol tax evasion. Furthermore, even though the price of the red label rice wine sold by Taiwan Tobacco and Liquor Corporation has been reduced to NT$50/bottle from NT$180/bottle, it is still hard to compete with bootleg alcohol which is sold at NT$20/bottle on the market. As a matter of fact, the law amendment this time does not yield much significant effect. It results in asymmetry by imposing a tax according to alcohol percentages, in which the tax of each degree of brewed wine is higher than that of distilled wine. The tax structure is different from that of advanced countries. As a result, it leads to another kind of unfairness and does not protect citizens’ health. Thus, rice wine shall be reviewed and reclassified according to its characteristics, and segmented from distilled wine, so alcohol taxation will be fairer and meet the social meaning. Nevertheless, this issue still requires follow-up reviews and studies.

並列關鍵字

Alcohol Tax Rate ； Evasion of Tobacco and Alcohol Tax ； Monopoly of Tobacco and Alcohol ； Seizure of Alcohol Tax Evasion ； Administrative Punishment and Criminal Punishment

參考文獻

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1、”Alcolol ＆ Tobacco Tax ＆ Trade Bureau, U.S. Department of the Treasury” website ,http://www.ttb.gov.