軍人恢復課稅後的公平認知、留營意願與理財認知之研究

A Study of Military Personnel’s Perception of Equity, Willingness to Retain in Army, and Financial Literacy about Resuming Military Income Tax

陳明宏(Chen-Ming Hong)

指導教授 ： 張阜民 ； 鄒建中

朝陽科技大學/管理學院/財務金融系/碩士(2012年)

摘要

立法院三讀通過所得稅稅法修正案，刪除「軍、教人員」薪資免納所得稅規定，從「稅賦公平」的角度來說，這是我國賦稅史上重要的里程碑，並且表示所得稅制逐步地邁向公平與合理。
然而軍人工作性質特殊，平時戮力執行戰備任務，工作時間長、較無個人自由，工作與生活不安定，無法兼顧家庭與親人，取消薪資所得免稅將造成軍人實質所得減少，在行政院的政策指導下，在不影響軍人本俸及專業加給的前提下，以調整「志願役勤務加給」的方式為主，軍、士官及上等兵各調增2千元，一、二等兵各調增1千元，顯與實際應納稅額明顯不足，予人變相減薪之慮。
本研究採分層抽樣，針對後備動員管理學校所屬單位（含受訓班隊學員）志願役人員當中不同性別、階級、服務年資、服務單位、工作性質、專長、年齡、婚姻狀況等個人背景變項進行抽樣，發放問卷250份，實際回收有效問卷225份，以獨立樣本t檢定、單因子變異數分析、卡方檢定等方法進行資料分析，得到結論如下：
一、在公平認知構面，部分以「恢復課稅之後，單位的薪資待遇足以吸引優秀的同仁」、「恢復課稅之後，單位的福利措施較優於其他機關」、「恢復課稅之後，相對於我的工作量，獲得的報酬是合理的」、「恢復課稅之後，工作上所負擔的責任是合理的」等4個題項，顯示較低的公平認知。
二、在留營意願構面，部分以「若民間企業有好的就業機會，我會考慮退伍轉行」、「恢復課稅後因薪資所得變相減少，會影響我留營意願」、「工作分配及工作壓力會影響我留營意願」、「尋找其他工作的念頭曾在我腦中打轉過」等4個題項，顯示較低的留營意願。
三、在理財認知構面，部分以「我覺得薪資調整應考量物價波動情形」、「理財規劃是面對生活一個很重要的行為」、「平時有計劃的理財，退休後才能有穩定的生活」、「我平常有固定的儲蓄習慣」、「我會在投資前先思考有無風險」等5個題項，顯示較高的理財認知。
四、恢復課稅後的公平認知與留營意願間有負相關。
五、恢復課稅後的志願役軍人對「外部公平」及「內部公平」等公平認知程度，將影響其「尋找其他工作傾向」及「工作安全感」。

關鍵字

公平認知 ； 留營意願 ； 理財認知

並列摘要

The Legislative Yuan has recently ratified the Income Tax Act Amendment in which tax exemption policies for military personnel and teachers were canceled. From the perspective of “tax fairness”, this cancellation can be viewed as a milestone in our country’s history of tax system and indicates that income tax system is moving toward equity and justice.
However, military personnel’s special profession requires them to work long hours and spare no effort to carry out duty-related activities. They tend to have less personal free time and higher insecurity in job and life, and thus are not able to look after both job and family. To cancel income tax exemption will cause military personnel’s real income to reduce. The Executive Yuan’s relevant policies aim to adjust extra wages for duty-related activities of voluntary military personnel without affecting their basic salary and profession additional pay. Therefore, salaries of commissioned officers, non-commissioned officers, and those with the rank of private first class E-3 of enlisted personnel would have been increased by NT$2,000, while salaries of private E-1 and E-2 soldiers have been increased by NT$1,000. The adjusted amount was obviously insufficient if compared with tax amount payable, and because of this fact, the Executive Yuan’s measure is considered as salary cut in a disguised form.
This study adopts stratified sampling, with survey respondents being voluntary military personnel at various units of the Reserve Mobilization and Management School (members of training classes are included). The sampling is conducted with variables of personnel’s background under consideration, such as gender, ranking, seniority, service unit, expertise, age, and marital status. With a total of 250 questionnaires given out and 225 valid ones withdrawn, this study conducted its survey analysis with methods of Independent Sample T Test, One Way ANOVA, and Chi-square Test. Analysis results are as following:
1. Regarding perception of equity, some respondents showed poorer perception on four questions: “After the tax is resumed, my service unit’s salary level would attract excellent people.” “After the tax is resumed, my rewards would be reasonable concerning my workload.” “After the tax is resumed, all responsibilities relating to my job would be reasonable.”
2. Regarding willingness to retain in army, some respondents showed lower willingness on four questions: “I would consider retiring from service or changing jobs if the private sector has better job opportunities.” “Resuming income tax means to cut my salary in a disguised form, so my willingness to retain is affected.” “Job allocation and stress affect my willingness to retain” “I ever thought about looking for other jobs.”
3. About financial literacy, some respondents showed higher ability on five questions: “Salary adjustment should take fluctuation of prices into consideration.” “Financial plan is an important part in life.” “Good financial plan ensures a stable retirement life.” “I keep the habit of saving money.” “I would think about risk problem before I invest.”
4. The equity perception and willingness to retain after income tax being resumed have negative correlation.
5. Voluntary military personnel’s equity perception on both “external equity” and “internal equity” after the income tax is resumed will influence their “tendency to look for other jobs” and “sense of job security.”

並列關鍵字

Financial Literacy ； Willingness to Retain ； Perception of Equity

參考文獻

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