我國個人綜合所得稅最低稅負制之研究

A Study on the Alternative Minimum Tax of Individual Income Tax

詹益群(Yi-Chun Chan)

指導教授 ： 高儷華

中原大學/商學院/會計學系/碩士(2006年)

https://doi.org/10.6840/CYCU.2006.00383

摘要

前財政部長林全於民國94年6月公布我國高所得者納稅情形，民國92年所得總額前40名中，年所得超過三億元者（約1,000萬美金），未繳稅者有8人，繳稅額占所得總額1%以下者7人，正常納稅者只有4人，此消息引起強大輿論，因此「所得基本稅額條例」（最低稅負制）得以順利通過。最低稅負制為一般所得淨額加上特定保險給付、未上市（櫃）股票等交易、非現金捐贈、員工分紅配股時價超出面額部份及境外所得，減去600萬元，再乘上20%得出最低稅額，與一般稅額做比較，納稅人需支付兩者其中較高之金額。

研究者認為，除上述已加入的五個項目外，可再加入現金捐贈、上市（櫃）證券交易所得稅，故針對以下四種身份設計問卷：在大學教授稅法相關課程之學者、稅務機關中經辦所得稅業務之稅務人員、證券人員及四大會計師事務所的會計師。問卷有效樣本為210份，樣本回收率為38.67%。

本研究結果顯示，超過75%的人對最低稅負制已加入的特定保險給付、非上市（櫃）股票等交易、非現金捐贈、員工分紅配股時價超過面額部份及境外所得，表示贊同，代表財政部的考量為社會大眾接受，但仍有不足之處。研究者根據第四章實證結果，對最低稅負制短期與長期提出未來目標，期望當作施政者立法依據之參考。

關鍵字

最低稅負制 ； 現金捐贈 ； 證券交易所得稅 ； 上市（櫃）證券交易所得稅

並列摘要

In June 2005, Former Minister of Finance, Lin Chuan, publicized the data of tax collection from high-income citizens. According to the 2003 data, among the top 40 high-income earners with an annual income of over 300 million NT dollars (approximately 10 million US dollars), 8 of them did not pay tax, 7 paid less than 1% of total income for tax, and only 4 of them paid tax properly as required. The news aroused a wide spectrum of opinions. Thus, the Basic Income Tax Code (Alternative Minimum Tax) was successfully passed. In the alternative minimum tax (AMT) system, the total income includes a general net income, specific insurance payment, transactions of TSE (OTC) listed securities in custody, non-cash donations, bonus earning (present value minus face value), and offshore incomes. The minimum tax is derived by deducting 6 million dollars from the total income and multiplying it by 20%. The minimum tax will be compared with the regular tax, and taxpayers have to pay the highest one.

The researcher proposed that in addition to the 5 items listed above, cash donation and the income tax for transactions of TSE (OTC) listed securities should also be included. Thus, a questionnaire was designed for the scholars offering tax related courses in universities, staffs in charge of income tax in tax administrations, staffs in securities and stocks companies, and accountants in the top 4 accounting offices to collect the primary data of the alternative minimum tax. A total of 210 copies of valid samples were collected, and the valid response rate was 38.67%.

The research result showed that over 75% of the interviewed agreed on the AMT's inclusion of specific insurance payment, transactions of TSE (OTC) listed securities in custody, non-cash donations, bonus earning and offshore income, indicating the consideration of the Ministry of Finance is generally accepted by the public, and there is still room for improvement. Based on the empirical results presented in Chapter 4, the researcher proposed short-term and long-term goals of the alternative minimum tax system as a reference of law enactment for the administrators (Ministry of Finance, Department of Economic Affairs, Financial Supervisory Commission, and other financial institutions).

並列關鍵字

cash donation ； income from transactions of TSE (OTC) listed securities ； Alternative minimum tax ； sceurity trading income tax

參考文獻

6.林世銘，2005，建立我國所得稅最低稅負制度之研究，財政部賦稅署

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