政府持股與租稅規避—以銀行為例

本研究探討2015年與2018年我國實施之兩次所得稅制改革，對銀行業避稅行為之影響，並分析民營銀行與非民營銀行間避稅程度之差異。有鑑於以前文獻多以排除金融業之一般產業為實證樣本，故本研究僅針對銀行業為實證樣本加以分析。本研究實證結果顯示：第一，於2015年財政健全方案實施後，銀行因考量大股東稅負增加，有顯著積極避稅之行為；於2018年所得稅制優化方案實施後，大股東稅負仍高於全額扣抵制之稅負，故銀行仍持續積極避稅之行為。此外，相較於非民營銀行，民營銀行在兩次稅制改革後實施後，其避稅程度增加之幅度，皆低於非民營銀行所增加之幅度。

關鍵字

稅制改革；政府持股；銀行避稅

並列摘要

The present study explores the impact of the 2015 and 2018 income tax reforms in Taiwan on the banking industry’s tax avoidance behavior and analyzes the different extents of tax avoidance between private and non-private banks. Existing literature in this line of research has largely excluded the banking industry in favor of non-financial industries. Therefore, the present study used data from banks as empirical evidence for an in-depth analysis. Results show that the 2015 financial reform resulted in significant active tax avoidance behavior by banks in consideration of the rising tax burdens placed on their major shareholders, and that after the 2018 income tax optimization plan was implemented, banks continue to engage in active tax avoidance as major shareholders still experienced a higher tax burden as compared to that under the full-deduction system. Furthermore, it was found that privately-owned banks experienced a smaller increase in the extent of tax avoidance compared to non-private banks following the implementation of the two tax reforms.