教育人員恢復課稅政策影響國小教師理財認知、理財行為及退休理財規劃之研究－以台中市為例

The Research in the 2012 R.O.C. Income Tax Impact on Teachers Which Affect Financial Perception, Financial Behavior and Retirement Funds Planning－Cases in Taichung City’s Elementary School Teachers

林郁劭(Yu-Shao Lin)

指導教授 ： 張阜民

朝陽科技大學/管理學院/財務金融系/碩士(2012年)

摘要

立法院院會於民國100年元月7日完成「所得稅法」的修正，新法將在民國101年實施，也就是軍教將在民國102年起繳稅。本研究主要探討教育人員恢復課稅政策實施，在教育人員申報所得稅認知、理財認知、個人理財行為及退休理財規劃的影響。
本研究採用問卷調查法，以台中市之公立國小教師為研究對象，實際發放問卷共420份，得到有效問卷337份，有效回收率達80.24%。受訪者以女性、年齡在41~50歲、服務年資在11~15年、已婚且已有子女、個人月所得在5萬-6萬、個人與配偶合計月所得在11萬以上、家中投資主導權為本人者居多。
研究結果發現，國小教師整體的申報綜合所得稅認知部分仍有待充實；理財認知觀念大多正向，在理財認知中的五個層面以「風險看法」最正向，其次為「主觀看法」、「理財規劃看法」，國小教師對於理財的興趣較不高，並且對於退休的看法亦不夠正確。
就國小教師的理財行為上，進行理財的目標前二項為「增加財富」、「為退休後的開銷做準備」；投資工具的選擇方面，檢視理財與投資計劃之時間以「六個月」最高，目前使用的投資工具主要為「定期存款」、「買保險」及「購買基金」，其理財金額佔自己收入的「1-20%」者為最多。
就國小教師的退休理財規劃上，退休理財目標前二項為「為累積資金」、「為退休做準備」；投資工具的選擇方面，理財相關知識管道，主要是依靠「理財相關資訊」及「同事朋友」；而選擇投資工具時主要的考量因素是「投資風險的高低」；退休規劃方面，最理想的退休年齡是「51-55歲」，認為自己退休後每個月需要「4萬至6萬」才足夠退休後的生活開銷，有將近七成的國小教師已經開始為自己以後的退休生活進行財務規劃。
國小教師申報綜合所得稅認知分數較高則其理財認知各層面的得分也較高，其中「理財興趣」層面受申報綜合所得稅認知分數影響最大。

關鍵字

退休理財規劃 ； 理財行為 ； 理財認知 ； 綜合所得稅 ； 國小教師

並列摘要

The Legislative Yuan finally completed "tax law" amendments on Jan 7, 2011, the new law will be implemented from 2012, that is soldiers and teachers will be paying the income tax in 2013. This research aims to understanding the present policy of teachers to resume paying income tax impacting declaration income tax perception, financial perception, financial behavior and financial planning for retirement of the teachers.
The research uses questionnaire survey method. The main participants are public elementary school teachers in Taichung City. Four hundred and twenty questionnaires are distributed with 337 valid ones recollected. The ratio of valid questionnaires reaches to 80.24%. The majority of interviewees are female, married and have children. They are at the age of 31 to 40 and have taught for 10 to 15 years. Their personal incomes are around 50,000 NTD to 60,000 NTD and the total incomes with their couples are more than 110,000 NTD. They usually own the leading right of family investment.
The result shows that, elementary school teachers’ declaration income tax perception are not enough. The overall financial perception of elementary school teachers tends to be positive. Among the five aspects of financial perception, the opinion on the risk is the most positive one, followed by the opinion on financial planning and their subjective opinions. Elementary school teachers have low interest in financial management and are less positive about their opinions on the retirement.
In the aspect of elementary school teachers’ financial behavior, the first two goals of financial management are wealth accumulation and preparation for the retirement. As for the investment tools, they usually review their own retirement planning. The mainly used investment tools are certificate deposit, insurance and fund. The investment mostly takes around 1 to 20% of personal income.
As for elementary school teachers’ financial planning for retirement, the first two goals of it are capital accumulation and retirement preparation. As for the investment tools, the information of financial management mainly comes from reading relevant financial information, or colleagues and friends. And the main factor that affects their choices of investment tools is the risk of investment. In the aspect of retirement planning, the most ideal age of retirement is at the age of 51 to 55. They think the necessary living expenses per month after retiring are around 40,000 NTD to 60,000 NTD. Nearly 70% of the elementary school teachers have already started planning their finance for retirement.
Elementary teacher''s declaration income tax perception score higher levels then its financial perception also scored higher levels, and "financial interest" aspect most affected by income declaration tax perception. The results propose some concrete suggestions for teachers.

並列關鍵字

Financial Planning for Retirement ； Income Tax ； Elementary School Teacher ； Financial Perception ； Financial Behavior

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