- 學位論文
兩稅合一稅制下分配、加徵與租稅效果之研究
The Study of Distribution, Additional 10﹪Surtax, and Tax Effect under the Integration of Income Tax System
摘要
兩稅合一稅制自民國87年實施以來，實務界與學界專家學者及社會大眾批評其為複雜難懂之稅制，其中又以股東可扣抵稅額之分配與未分配盈餘加徵10﹪營利事業所得稅二大部分最為複雜，對營利事業之會計作業與稅務申報造成極大之衝擊，為使上開稅額扣抵比率之計算與未分配盈餘加徵10﹪營利事業所得稅之分配與加徵兩大主軸在實務作業上有較為簡單明確及依循之方向，本研究前段就實務面提出盈餘與股東可扣抵稅額分配實務篇與未分配盈餘加徵10﹪營利事業所得稅之加徵實務篇，前者以變形盈餘分配表討論稅額扣抵比率之計算，並提出稅額扣抵比率之調整與在租稅規劃上之運用，後者結合營利事業所得稅結算申報書、盈餘分配表，核定通知書與未分配盈餘申報書作勾稽與結合，其目的為供投資人及相關作業人員參考，除可充分享受到兩稅合一稅制減稅效果而支持政府租稅與財政政策外，尚可消除外界批評兩稅合一稅制複雜難懂之弊並減少作業錯誤之比率。 本研究後段就兩稅合一稅制實施後投資人是否參與除息及除權會隨著稅額扣抵比率及隱含稅率之不同而異，因此在理論上投資人在考慮是否參與除權除息，除考慮股利之實質所得外，就考慮被投資公司之稅額扣抵比率及投資人之隱含稅率之高低而定，本研究建構投資人包括居住者與非居住者並考慮時間貨幣價值隱含稅率之分析模式供投資人參考，再者，本研究對兩稅合一稅制實施前後進行靜態比較分析，以瞭解我國現行所得稅法及促進產業升級條例中所設計公司階段享受投資抵減、五年免稅及建設公司土地交易所得免徵營利事業所得稅等租稅獎勵具租稅減免效果，在標榜消除重複課稅之兩稅合一新稅制實施後是否受到衝擊，是否仍具實質獎勵與租稅減免之效果；研究結果顯示在兩稅合一稅制實施後，公司階段享有投資抵減與五年免稅等租稅獎勵，對居住者而言已不具實質減稅效果及租稅獎勵效果；對非居住者而言則仍具有實質減免及租稅獎勵效果。在建築投資等方面，土地交易所得是否免稅，不影響公司階段與股東階段之總稅負，則土地交易所得免稅因兩稅合一稅制實施產生租稅減免競合效果而無實質減免或免稅之效果，進而影響到建築投資業之租稅規劃方向與不同之經濟後果。
並列摘要
The Integration of Income Tax System has been carried out since 1998. Meanwhile , many professional accountants , scholars and investors criticize it has become very complex and hard pressed to fully comprehend ; especially in distribution of Imputation Credit Account and Retained earnings additional 10% surtax that have deeply changed in Accounting work and tax declare on enterprises. In order to create a good taxation environment for both tax personnel and the tax payers, to make computation of tax creditable ratio and Retained earnings additional 10% surtax simpler and more clear, the former discuss of research covers distribution practice chapter in distribution of earnings and Imputation Credit Account and additional practice chapter in Retained Earnings additional 10% surtax . It has discussed the computation of tax creditable ratio from change shape statement of Retained earnings. The adjustment of tax creditable ratio and practice in planning in distribution practice chapter. It combined profit-seeking Enterprise Income tax return , earnings distribution statement, ratify notice letter and earnings retention return for double check , In order to have reference for investors and relative operators, experts can enjoy the tax –deduction effect from Integration of Income Tax System to support for the governments taxation and financial policies, also can eliminate the criticism of Integration of Income Tax System and reduce error ratio in operation .The latter topic in this research discuss whether the investors participate ex-dividend depend on the difference of Tax Creditable ratio and implicit tax rate .Therefore , the investors consider whether participate ex-dividend depend on the real income of the dividend and think about the Tax Creditable ratio and implicit tax rate , the research established the analysis model of implicit tax rate include resident , non-resident, and consider the time value of money after carried out the Integration of Income Tax System . Furthermore, the research makes a static comparative analysis between classical tax system and Integration of Income Tax System , try to comprehend the tax exemption effect about Investment credit , Tax –exemption treatment under the Income Tax Laws and the statute for Statement for Upgrading Industries ,whether real tax incentives and tax exemption effect under Integration of Income Tax System that brag about eliminate double taxation of dividend income . The conclusions of their topic were indicate if profit seeking enterprises have tax incentives include investment credit and tax –free in five years …ect , the final tax burden on shareholders, it haven’t any real tax exemption and incentives effect in resident, but non-resident is still have , in architectural industry , either land tax exemption or not are not any effect in final tax burden included profit seeking enterprise income tax and personal income tax , so land tax exemption haven’t any real tax –exemption effort by tax neutralization effect by tax , further indicate that change in the direction of tax planning and have different economic results.