本研究主要探討影響各縣市綜合所得稅退稅之因素,透過財政部財政資訊中心所發佈之綜合所得稅結算申報核定統計資料,針對2012至2014年度各縣市綜合所得稅退稅因素加以分析,建立迴歸模型,探討各自變數對每件退稅金額及退稅件數比例之影響,得到以下的結論: 一、影響每件退稅金額之因素: (1)每一申報戶平均免稅額、平均可扣抵稅額及列舉比例對每件退稅金額呈現正向影響。 (2)農林漁牧業比例、大專及以上教育程度比例、薪資所得扣繳比例對每件退稅金額呈現負向影響。 (3)利息所得扣繳比例對每件退稅金額無影響。 二、影響退稅件數比例之因素: (1)每一申報戶平均免稅額及大專及以上教育程度比例對退稅件數比例呈現正向影響。 (2)每一申報戶平均可扣抵稅額、薪資所得扣繳比例及列舉比例對退稅件數比例呈現負向影響。 (3)農林漁牧業比例及利息所得扣繳比例對退稅件數比例無影響。
The main purpose of this study is to investigate the factors affecting the Tax Refund of Individual Income Tax in various counties and cities, analyze the factors affecting tax refund of individual income tax in various counties and cities from 2012 to 2014, develop the regression model, and investigate the effect of various independent variables on the amount of tax refund per case and the proportion of number of tax refund cases. The main empirical results are as follows: 1. Factors affecting the amount of tax refund per case: (1) The average Exemption per taxpayer, average Imputation Tax Credit, and proportion of Itemized Deduction have a positive effect on the amount of tax refund per case. (2) The proportion of employment in agriculture, forestry, fishery, and animal husbandry industries, proportion of educational background of college and above, and proportion of Withholding Tax have a negative effect on the amount of tax refund per case. (3) The proportion of withholding interest tax does not have any effect on the amount of tax refund per case. 2. Factors affecting the proportion of number of tax refund cases: (1) The average exemption per taxpayer and proportion of educational background of college and above have a positive effect on the proportion of number of tax refund cases: (2) The average deductible tax per taxpayer, proportion of withholding income, and proportion of itemized deduction have a negative effect on the proportion of number of tax refund cases. (3) The proportion of employment in agriculture, forestry, fishery, and animal husbandry does not have any effect on the proportion of number of tax refund cases.