兩岸所得稅制比較之研究

The Comparing Income Tax Systems Implemented Across Taiwan Strait

張正忠(CHENG-CHUNG CHANG)

指導教授 ： 王敏茹

中原大學/商學院/會計研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100268

摘要

在已開發國家中所得稅係租稅制度中極為重要的財政收入，因此本論文研究兩岸所得稅制度的差異，針對兩岸稅賦課徵的理論，影響租稅法的重要法律原則，分析兩岸稅制制定的過程，機構、立法的差異, 研究過程蒐集兩岸政府、主管機關發布之相關法律條文，針對兩岸所得稅相關的規定做比較。在研究過程中發現中國大陸中央對推進經濟改革的努力不遺餘力，但由於中央與地方之間對租稅法分權不明確，造成中央與地方因事權認知的不同而產生差異，再加上內、外資的規定不同，以致於推動稅制時造成困擾，因此在未來，建議中國大陸針對個人所得稅應採漸進的方式朝向累進稅率及綜合所得稅制的方向修正，營利所得的部分在修訂法令時，應平衡內，外資的優惠條件，以利於加入世貿組織；就整體而言，除應加強國民的租稅法治教育外，更應釐清納稅人之權利與義務，並推動簡化行政層級及作業流程控管，以完善租稅法治主義的精神，保持租稅的中立性及公平性。
　　另一方面，本文以先進國家之作法為例，建議應考慮修正台灣綜合所得稅的申報方式；合併免稅額、扣除額；及課稅權；就合併免稅額及扣除額，以簡化稅制為考量，符合依實際生活情況來課稅的精神；營利所得的部分應加強修正藍色申報制度及帳戶往來情形。就長期而言，兩岸應盡早建立租稅協定或交換的管道，以維護稅制的公平性，使兩岸的投資者可經由透明的資訊來評估所得稅法所訂的權利與義務，以創造兩岸優良的租稅環境，來達到發展經濟的目的，並藉著公平的所得稅制度，建立均富的中國社會。

關鍵字

兩岸租稅 ； 所得稅 ； 兩岸稅制 ； 兩岸所得稅

並列摘要

In view of income tax plays a critical role in taxation systems practiced in most of the developed countries, the present study tries to research and explore the differences found across the Taiwan Strait. First the study analyzes the differences in the taxation system formulating processes, organizations and legislating practices on the basis of the taxation theories applied respectively and the essential jurisprudential principles influencing taxation laws. Next, all provisions of the related laws and regulations enacted by the taxation authorities and/or agencies across the strait are collected, compiled in the course of this study and are compared, especially those involving the income tax found across the strait. In the process of the present study it is found that tremendous efforts of the central governmental agencies have been put on promoting the economy restoration and improvement; while it is also found that controversies are not rare between the operations of the central and local taxation agencies owning to the different recognition and view of them respectively as a result of the vagueness in boundary of taxation authority between the central and local taxation agencies. All these have resulted in confusion and difficulties during implementing the taxation systems. Therefore in seeking for better implementation in the coming future, it is strongly suggested that more effort by the authorities in China be put to modification of personal income tax towards accumulative taxation rate and general income tax system gradually; while in the respect of business income tax effort put to the revision and updating of the related laws and regulations should be directed to balancing the preferential and encouraging requirements applicable to domestic and foreign capitals and capitalization, so as to facilitate the admission to WTO. Furthermore from an overall view, more efforts should be put onto explicitly defining the taxpayers’ rights and obligations, promoting administrative matrix simplification and the monitoring over taxation process flow, in addition to the nationals, so as to maintain and hold the neutrality and equality in taxation under the spirit of the optimal taxation to the rules of order.

On the other hand, the present study, taking the implementations found in some advanced countries as example, strongly suggests that the general incoming tax declaration procedures in Taiwan be modified by combining the exemption amount and deduction amount, thus to seek for simplifying the taxation rights and making the spirit of conforming to the practical living situation become reality. Besides, effort should be put to modifying the blue form declaration system and account operations. For a long range view, the present study recommends that a tariff and taxation treaty or a channel for exchanging the information of tariff and taxation should be established across the strait in order to maintain the equality in taxation system and allow the investors across the strait to evaluate the rights and obligations required by the income tax laws/regulations through the explicit and open information. It is believed that only in this fashion, excellent taxation environments across the strait can be created to achieve the goal of economy development and an evenly prosperous Chinese society can be established soon.

並列關鍵字

the taxation systems across the strait ； Income tax ； the income tax across the strait ； the tariff and taxation across the strait.

參考文獻

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