房地合一稅研議修法對贈與稅影響之研究-以財政部中區國稅局為例

The Effects of Real Estate Taxation Integration Reform Proposal on the Gift Tax Revenue - Evidence from National Taxation Bureau of the Central Area

郭淑楨(Shu-Chen Kou)

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

本研究使用財政部中區國稅局所屬19個分局稽徵所，自2011年1月起至2015年12月止共5年之贈與稅申報案件月資料，利用獨立樣本t檢定之研究方法，檢定贈與稅申報核定免稅件數、應稅件數及核定應納稅額，在2014年7月開始研議房地合一課徵所得稅制後是否高於研議前。贈與稅核定免稅件數、應稅件數及應納稅額之檢定結果，大屯稽徵所等單位為顯著，表示研議修法後平均贈與稅核定免稅、應稅件數及應納稅額高於研議修法前。
　　由此可知，房地合一課徵所得稅制研議修法後，核定免稅件數、應稅件數及核定應納稅額在大屯稽徵所等單位有顯著增加，表示房地合一課徵所得稅制開始研議修法，部分民眾為避免未來可能需繳交高額所得稅，有提前規劃贈與之現象。

關鍵字

房地合一 ； 贈與稅 ； 應納稅額

並列摘要

This research used the monthly data of declared cases in gift tax from January of 2011 to December of 2015 (a total of 5 years) in 19 Branches and Offices affiliated to National Taxation Bureau of the Central Area and applied the research method of independent sample t-Test to review whether the number of cases free of gift tax, the number of taxable cases and tax revenue payable since the reform proposal of levy on Real Estate Taxation Integration in July of 2014 are higher than those before the Reform Proposal. Datun Office and other units are significant in the review results in terms of the number of cases free of gift tax, the number of taxable cases and tax revenue payable, which shows that the average number of cases free of gift tax, the number of taxable cases and tax revenue payable after the Reform Proposal are all higher than those before Reform Proposal.
To sum up, after the reform proposal of levy on Real Estate Taxation Integration, there is significant increase in the number of cases free of tax, the number of taxable cases and tax revenue payable in Datun Office and other units. In other words, since the reform proposal of levy on Real Estate Taxation Integration, parts of people have the phenomenon of planning ahead for the avoiding of the possible payment of high income tax in the future.

並列關鍵字

Real Estate Taxation Integration ； Gift Tax ； Tax Revenue Payable

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