印花稅存廢問題之研究

印花稅實施以來對國庫收入貢獻良多，徵納雙方對此稅爭議亦不大。由於社會、經濟環境變遷，執行時發生課稅憑證辨識困難、重複課稅、不當免稅、逃漏稅嚴重及稽徵成本過高等問題，被外界詬病為不合時宜；再以75年新制營業稅實施，取消了營業發票之印花稅，使印花稅收遽降，對政府財政之貢獻已大不如前，乃有廢止印花稅之聲浪。民國88年，精簡台灣省政府組織，訂定地方制度法，實施地方自治，並修正財政收支劃分法，印花稅劃為直轄市及縣（市）稅，稅收全歸地方政府所有，在地方政府財政愈來愈困窘的現實環境中，印花稅反而占有一席之地，且益顯重要。由於中央與地方政府財源均非寬裕，且依財政收支劃分法第38條之1規定，如廢止印花稅，應同時籌妥替代財源，鑒於中央政府並無適當財源可資彌補，為免影響地方施政及基層建設之推展，印花稅是否應予廢止遂成為爭議焦點。本論文針對印花稅是否真的已經不合時宜？現行稅制是否存在哪些問題？建議廢止的主要癥結是什麼？如果真的廢止了，對地方財政的影響程度又如何？在廢止與不廢止間，是否有替代方案？財政部研擬的消費稅制改革方案是否可行？其他國家實施情形是否有可成為我國借鏡之處？逐一探討分析，並提出結論與建議。經由研究結果發現，印花稅之稽徵成本並不如外界所詬病之高，且其為地方政府重要財源，目前所研擬的替代方案，如調高營業稅率或開徵能源稅，均有刺激物價造成通貨膨脹之虞，是以，印花稅尚不宜予以廢止。

關鍵字

印花稅；地方稅；財政收支劃分；稽徵成本；網路申報

並列摘要

The implementation of stamp tax has made great contribution to the national treasure, and few controversial, if any, has been aroused between the government and the taxpayers. A host of problems, such as change of socio-economic environment, undue tax exemption, rampant incidents of tax evasion, and overly high cost of taxation, among many others, have invited criticisms of the inappropriateness or even an outdated practice of the stamp tax from the opponent group. Additionally, national revenue from stamp taxation has decreased to a great extent since implementation of the new business tax in 1986, which excluded the stamp tax from business invoices, paled in comparison to its previous contribution, and raised a heated debate over the abolishing the stamp tax once for all in the public policy field. The stamp tax was first incorporated into the national revenue of local governments in the 1999’s downsizing of Taiwan Provincial Government, through enacting of the Local Government Act, implementing of local autonomy, and amendments to the Law of Appropriation to Financial Revenue and Expense, rendering the local governments a total control of their revenues. The stamp tax has been playing an important role in releasing the local governments from their finance-stricken situation. The shortage of financial resources from both the central and local governments, plus Article 38-1 of the Law of Appropriation to Financial Revenue and Expense, which stipulates that an alternative financial resource shall be in place prior to abolishing stamp tax, have brought the issue to the focal point of controversies regarding the central government’s lack of access to any complementary financial resources, and the heavy reliance of the administration and the promotion of infrastructures of the local governments on the stamp tax revenue. Targeting the above-mentioned issues, this study aims to conduct an in-depth discussion and will present conclusion and suggestions by answering the following questions: Is the stamp taxation really an outdated practice? Are there any dilemmas existing in the current tax system? What are the cruxes that lie in the suggested abolishment of stamp tax? What will be the effects on the local governments, if the stamp tax is abolished? Are there any alternatives to the abolishment or retaining the current stamp tax? Is the consumption tax system in planning by the Ministry of Finance aiming at reforming the current tax system feasible? Finally, are there any lessons we can borrow from the current practices of other countries? Findings of this study show that the taxation cost of stamp tax, one of the major financial resources of the local governments, is not as high as that claimed or criticized by the opponent group. Comprehensions of stimulating commodity prices and an overall inflation may be expected once the current stamp tax is replaced by the planning alternatives, e.g., increasing business tax rate, or imposition of energy tax. Accordingly, the abolishment of stamp tax is inadvisable for the time being.