遺產及贈與稅調降對稅收影響之研究-以中區國稅局為例

The Effects of the Estate and Gift Tax Reduction on Tax Revenue - Evidence from National Taxation Bureau of the Central Area

郭巧玲(Chiao-Ling Kuo)

指導教授 ： 陳建宏 ； 林鳴琴

朝陽科技大學/管理學院/財務金融系/碩士(2016年)

摘要

本研究採獨立樣本t檢定之研究方法，利用財政部中區國稅局所屬19個分局稽徵所，以2002年至2015年之資料，探討2009年1月23日遺產及贈與稅法，將10級課稅級距及最高稅率50%調降，簡化為10%單一比例稅率及提高免稅額後，遺產稅及贈與稅之核定徵免件數、核定遺產及贈與淨額、核定稅額等是否高於調降前。
研究結果發現，調降遺產及贈與稅率後，贈與稅方面，核定有稅案件之件數並未顯著增加，但有稅案件平均每件核定贈與淨額及稅額皆高於調降前，表示稅率降低使稅負減輕，導致部分民眾利用租稅規劃提早贈與財產予下一代之意願。
遺產稅方面，有稅案件已核定遺產淨額及平均每件遺產淨額有部分單位有顯著增加，但有稅案件已核定遺產稅額及平均每件遺產稅額皆無顯著增加，表示因稅率降低，部分納稅人願意誠實報稅，亦有可能有部分海外資金回流的現象，導致遺產淨額有所增加，但因稅率調降及免稅額提高以致遺產稅額無顯著增加。

關鍵字

贈與税 ； 遺產稅

並列摘要

With the adoption of independent sample t-Test, this research applied the data from 2002 to 2015 of 19 Branches and Offices affiliated to National Taxation Bureau of the Central Area to discuss whether the number of cases of estate tax and gift tax, net amount (tax base) of estate tax and gift tax, tax revenue, etc are higher than those before the regulation in the Law of Estate and Gift Tax amended on Jan. 23, 2009, where the maximum tax rate is adjusted from 50% down to 10%.
According to the research results, it is found that in terms of gift tax, there is no significant increase in the number of taxable cases after the down regulation of estate tax and gift tax, but the average net amount and revenue of gift tax of taxable cases are both higher than those before the regulation, and it indicates that the reduction of tax rate reduces the tax burden, so that parts of people use tax planning to give the property to the next generation in advance.
In terms of estate tax, there is significant increase for parts of units in net amount of estate tax of taxable cases and average net amount of each case, but there is no significant increase in the revenue of estate tax of taxable cases and the average revenue of estate tax of each case, indicating that parts of people are willing to declare the tax honestly due to low tax rate, and there may be also the phenomenon of recycling of partial fund, causing the increase in net amount of estate tax. However, there is no significant increase in estate tax due to the down regulation of tax rate.

並列關鍵字

Gift Tax ； Estate Tax

參考文獻

吳嘉勳(2015)，租稅法(36版)，華泰文化事業股份有限公司。

侯旭娟(2013)，遺產及贈與稅調降後之政策效果探討，國立成功大學經營管理碩士學位學程，碩士論文。

楊陳旺(2009)，遺產稅廢除與調降對於海外資金回流之探討，國立成功大學會計學研究所，碩士論文。

Astrachan, J. H. and R. Tutterow (1996), “The Effect of Estate Taxes on Family Business: Survey Results,” Family Business Review, 9(3), 303-314.

Bemheim, B. Douglas, Robert J. Lelnke, and John Karl Scholz (2004), “ Do Estate and Gift Taxes Affect the Timing of Private Transfers ? ”Journal of Public Economics, 88, 2617-2634.