- 學位論文
最低稅負制實施前後之研究 —以新竹科學工業園區廠商為例—
The impact of the Alternative Minimum Tax -Case study on Hsinchu Science Industrial Park firms-
摘要
由於我國長期仰賴租稅減免作為協助部分產業發展之方式，不僅造成不同產業間 稅負不公平，且因租稅減免引發營利事業租稅減免過鉅，而對國家稅收沒有基本貢 獻。因此財政部參酌美國、加拿大、南韓及印度實施最低稅負制之經驗，訂定「所得 基本稅額條例」。經總統令民國94年12月28日華總一義字第09400212601號公布，明 定自民國95年1月1日正式實行。 本研究鑒於最低稅負制實施後營利事業已完成民國95年、96年度所得稅結算申報 （含基本稅額），又新竹科學工業園區營利事業集五年免稅、投資抵減之各項租稅優 惠於一身，預估最低稅負制之實施對其衝擊最大。因此以該園區內營利事業民國93、 94、95、96年度結算申報課稅資料為基礎，探討其在最低稅負制實施前後的影響。 本研究結果發現： 一、營利事業在因應最低稅負制的實施，將規劃一般所得稅額≧基本所得稅額，然 而為了繳稅極小化，營利事業有調整投資抵減稅額的趨勢，以促使達到一般所 得稅額≧基本所得稅額的情形。然而其投資抵減稅額上限為﹝課稅所得*15％- （停徵證券、期貨交易所得或損失+計入基本稅額之免稅所得+國際金融分行免 稅所得*10％+190,000）。然而所得稅法第五條有關減免額與稅率之規定業經修 正，並經總統令民國98 年5 月27 日華總一義字第09800129131 號公布並自民 國99 年起實行。有關營利事業所得稅全年課稅所得額超過12 萬元者，就其全 部課稅所得額課徵20％。。因此本研究上述投資抵減上限方程式將調整為﹝課 稅所得*10％-停徵證券、期貨交易所得或損失+計入基本稅額之免稅所得+國際 金融分行免稅所得*10％+200,000﹞ 二、最低稅負制之實施，顯示營利事業非單純因最低稅負之實施而影響其投資行為， 而營利事業將優先扣除前五年虧損數，以避免原本享受免稅待遇之免稅所得在最 低稅負制實施後又加回基本稅額之稅額計算，導致優先選擇免稅所得是無效益 的。因此營利事業將不會因免稅所得應計入最低稅負制之稅基，而影響其自全年 所得額中減除之行為。 三、樣本資料營利事業在民國93、94、95、96年度營利事業所得稅之名目稅率均為25%。 然而當營利事業以促進產業升級條例及其他法令所規定之投資抵減實際抵減營 利事業所得稅，其實質稅率在民國93年度、94年度、95年度、96年度為2.14﹪、 7.23﹪、10.83﹪、18﹪。最低稅負制之實施已使營利事業對國家社會達到基本 貢獻。然而以營利事業的角度來看，以總稅負除以總所得來計算有效稅率，在民 國93年度、94年度、95年度、96年度之有效稅率分別為1.11﹪、3.42﹪、5.44 ﹪、10.89％。以營利事業的角度所計算有效稅率均遠低於名目稅率及實質稅率。
並列摘要
Taiwan had long relied on tax exemption to support the development of some industries, which resulted in unfair taxation among different industries. Moreover, businesses that were granted tax exemption or deduction also lacked basic contribution to the country＇s tax revenue. Therefore, the Ministry of Finance learned from the minimum tax systems of the USA, Canada, South Korea and India, and enacted the “Basic Income Tax Act,＂ which was announced on December 28, 2005 (Hua-Zong-Yi-Yi-Zih No. 09400212601) and effective from January 1, 2006. Since the minimum tax system was initiated, two years (2006 and 2007) of business income tax returns (including basic tax) have been filed. Before this, companies in Hsinchu Science Park had enjoyed 5-year tax exemption and investment tax credit; therefore, it was estimated that the minimum tax system would have the greatest impact on these companies. This study, based on the business income tax return data from 2004 to 2007, intends to find out the influence of the minimum tax system on the businesses in Hsinchu Science Park before and after it was implemented. The results are as follows: 1. In response to the Alternative Minimum Tax, business will attempt to make its general income tax ≧ basic income tax. In order to minimize its tax payable, business tends to adjust its investment tax credit to make general income tax ≧ basic income tax. The maximum investment tax credit is [taxed income*15％-(securities trading tax exemption, futures trading gain or loss + income exemption included in basic tax + exemption on international financing branch income) *10％+190,000]. 2. The implementation of the Alternative Minimum Tax has revealed the fact that business will not change its investment simply due to the system. Business will deduct the previous five years＇ amount of loss to avoid a vain action of choosing income exemption first, for the income exemption it is supposed to have will be added back to basic income in the minimum tax system. Therefore, income exemption will still be deducted from its full-year income regardless of the fact that income exemption will be included in the tax base in the minimum tax system. 3. It is found from the sample data that from 2004 to 2007 the companies＇ nominal tax rate of business income tax was 25%, but their actual tax rates were 2.14%, 7.23%, 10.83%, and 18.15%, respectively, after investment tax credit was deducted from business income tax according to Industry Promotion Act and other laws. The minimum tax system has prompted businesses in Hsinchu Science Park to make their basic contribution to the country＇s tax revenue. However, from the angle of business, where effective tax rate is acquired by dividing the total amount of tax by the total amount of income, these companies＇ effective tax rates from 2004 to 2007 were 1.11%, 3.42%, 5.44%, and 10.89%, respectively, which were far lower than their nominal and actual tax rates.