最低稅負制度影響營利事業所得稅之模擬研究—以臺灣省北區國稅局為範圍

A Simulation Study of the Impact of Alternative Minimum Tax on Business Income Tax—Using Cases under the National Tax Administration of Northern Taiwan Province

曹美華(Met-Hua TSAO)

指導教授 ： 高儷華

中原大學/商學院/會計研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600323

摘要

因科學園區事業分佈於新竹縣(市)及工業區遍部北部地區，本研究以臺灣省北區國稅局民國90年至93年度所轄之營利事業為研究對象，並以營利事業所得稅申報資料作為實施最低稅負制為模擬研究基礎，而本文主要研究目的，探討實施最低稅負制能否對政府財政收入產生效果。
本文研究發現若自民國90年至93年度開始實施最低稅負制，每年將增加之稅收為76.67億元、107.64億元、186.9億元、303.23億元。就產業別而言，電子資訊與光電業被補徵稅額占全體補稅額之比例最高，其次為一般製造業，再其次為金融業及保險業；而金融業及保險業在最低稅負制下意外發現被補徵稅額因素非因享受租稅優惠，係因加回證券期貨交易所得之條件所致。就申報類別言，會計師簽證案件申報案件被補徵稅額占全體補稅額90％以上。就組織別而言，組織別屬於股份公司被補徵稅額占全體補稅額98％。
各縣市業別分析中，90年度以新竹縣增加稅負30.26億元最高、其次為臺北縣20.91億元、再其次為新竹市14.71億元；91年度以新竹縣增加稅負56.32億元最高、其次為桃園縣19.13億元、再其次為臺北縣16.77億元，而新竹市為13.3億元；92年度以新竹市增加稅負99.88億元最高、其次為新竹縣37.77億元、再其次為桃園縣25.27億元，而臺北縣為19.55億元；93年度以新竹市增加稅負191.67億元最高、其次為桃園縣50.40億元、再其次為新竹縣40.48億元。

關鍵字

財政收入 ； 租稅優惠 ； 最低稅負制

並列摘要

Abstract
As the business corporations in science parks are mostly located in Hsinchu County (City) and the industrial zones are widely distributed in the northern area of Taiwan, this study used the business entities under the administration of National Tax Administration of Northern Taiwan Province during 2001-2004 as the research subjects, and the business income statement application was the basis of the simulation study of implementing alternative minimum tax system (AMT). And the purpose of this study was to investigate whether the implementation of AMT has any effect on the financial revenue of the government.
It was discovered that had AMT been imposed from 2001 to 2004, the annual gains of the tax revenue would be 7.667, 10.764, 18.69 and 30.323 billion dollars, respectively. In terms of business types, electronics / IT and photonics industries would have the highest proportion in the total amount of tax repayment, followed by general manufacturing industry, financial and insurance industries. Under the AMT system, the financial and insurance industries would be required to repay tax, not due to taxation preference but the addition of profits from stocks and fortunes. In terms of statement application types, applications filed by certified public accountants would take up more than 90% in the total amount of tax repayment. In terms of organization types, share companies would account for 98%.

並列關鍵字

financial revenue ； alternative minimum tax (AMT) ； tax preference

參考文獻

4. 洪瑞隆，民國94年，營利事業所得稅最低稅負制之研究，國立台灣大學會計學研究所未出版碩士論文。

8. 陳明進，民國92年1月，「我國租稅優惠對營利事業租稅負擔之影響」，管理評論，第22卷第1期：第127-151頁。

2. 林世銘，民國93年，兩稅合一何去何從—我國實施最低應納稅額之研究，中華財政學會2004年會。

參考文獻

1. 朱澤民、陳津美、歐俊男，民國93年，所得稅稅式支出報告理論架構暨編算模式之研究，財政部委託計畫。