台灣實施最低稅負制對總體經濟與 所得分配之影響評估

The Effect of the Alternative Minimum Tax on Taiwan’s Macroeconomic Variables and Income Distribution

陳淑綺(Shu-Gi Chen)

指導教授 ： 蘇漢邦

中原大學/商學院/國際貿易研究所/碩士(2008年)

https://doi.org/10.6840/CYCU.2008.00357

摘要

摘　　要
我國近幾年來，由於長期過度的濫用租稅減免規定，造成租稅減免的範圍不斷地擴大，反而使富人或企業家等高所得者繳納較低之稅負，甚至不用繳稅，造成國內的稅負分配不公，無法符合量能課稅的原則，並造成國人對我國的租稅公平性失去信心，以致於我國貧富差距日益擴大。
前財政部長林全於民國2005年6月公布我國高所得者納稅情形，民國2003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.為了我國租稅體制的公平以及國家財政收入之考量，我國立法院於2005年12月9日三讀通過「所得基本稅額條例」，亦稱為最低稅負制（Alternative Minimum Tax），完成立法程序，此為一項重大的稅制改革，為台灣的稅制邁向了公平正義之路，希望藉此能讓我國所得稅稅制更具公平性。
本研究的模擬結果可以發現，對台灣經濟體系有負面的衝擊，實質GDP、民間消費、投資、出口、進口都有減少的情況發生;總家計單位的可支配所得減少，消費效用下跌，高所得階層者的福利水準下降，而低所得階層者的福利效用增加，而總社會福利將因政策的施行而有所提升。吉尼係數在本研究為負值，表示政策實行後對社會的所得分配有獲得改善，對整個社會之家庭所得結構的有累進效果。我國的總貨物稅及關稅之賦稅收入也因政府稅制改革而減少，但觀察政府的整個總稅收變化發現仍有正面的效果，反而可以增加政府的稅收。對於實施「個人與營利事業最低稅負制」的效果比「個人最低稅負制」的效果彰顯很多。

關鍵字

最低稅負制 ； 一般均衡分析模型 ； 所得基本稅額條例 ； 租稅改革

並列摘要

ABSTRACT
For the recent years,it has been serious in Taiwan that high-income class and some engineering corporations had tax deductions because of the tax-deduction rules. This situation violates Project benefiting charge principle and people are losing their faith in the tax system.
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. In order to prevent tax basis from being corroded and tax system from becoming deteriorated, the Legislative Yuan of the Republic of China has promulgated 「The Income Basic Tax Act」on December 9, 2005.,and hope to make the income tax system of our country to be more fairness.
In this thesis, we mainly explore the effectiveness of the AMT system and the impact on the overall social welfare after the execution of the AMT. Simulation results show that AMT has negative impacts on economy in the short run and the long run. It causes real GDP, consumption, investment, export and import to decrease; Households’ disposable income shrinks, the utility of the high income stratum falls. It can improve the low income stratum and the social welfare utility in the long and short term. The GINI coefficient decrease in the short run and the long run. The result finds that the policy can helps to re-allocate the property. The policy also make the tariff and commodity tax decrease, but can make the aggregate tax grain growth. So it can still increase the government taxes after the implement of the AMT.

並列關鍵字

Tax reform ； Alternative minimum tax ； Computable General Equilibrium(CGE) ； The Income Basic Tax Act

參考文獻

7. 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。

13.洪瑞隆，2005，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碩士論文。

26.楊子菡、徐世勳、蘇漢邦，2005，台灣實施兩稅合一制度對經濟發展與所得分配之事後影響評估。

28.詹益群，2006，我國個人綜合所得稅最低稅負制之研究，私立中原大學會計學研究所碩士論文。

1. Burman L.E., William G..Gale, Jeffrey Rohaly and Benjamin H. Harris, 2002,” The Individual AMT:Problems and Potential Solutions”,National Tax Journal p555-596.