我國現行綜合所得稅制之探討 -以中部地區居民為例

The Study of the Taiwan’s Individual Income Tax System －A Case Study of Residents in the Central Region of Taiwan

林慕嵐(Mu-Lan Lin)

指導教授 ： 邱國欽

朝陽科技大學/管理學院/財務金融系/碩士(2014年)

摘要

現今政府施政講求「簡政便民」之改革理念，我國現行綜合所得稅的課徵在稅制和稅政上雖也具有穩定的基礎和效率，惟觀其在實務上所顯現的租稅負擔公平、減免扣除項目的適當性，稽徵作業手續繁雜以及經濟社會發展趨勢等問題，再者，依司法院釋字第696號解釋，宣告有關夫妻非薪資所得強制合併計算，較之單獨計算稅額，增加其稅負部分，形成對有無婚姻關係而為稅捐負擔的差別待遇，違憲。前述問題，皆與綜合所得稅的課徵制度有所牽動。綜此，本研究從綜合所得稅制度之現況情形，及租稅公平及稽徵效率等角度加以整理分析，發現現行家戶所得合併申報制度所產生的稅制繁複等諸多問題，建議應以單獨申報制度，更為理想，畢竟一套公平合理的租稅制度，還是要有健全而有效率之稅務行政，才能使公平稅制徹底執行。

關鍵字

簡政便民 ； 所得稅制 ； 個人所得稅 ； 租稅效率

並列摘要

Modern government policy emphasize in the innovational concept of〝policy for the people〞, Taiwan’s individual income tax policy no matter in levy procedure or tax policy also provide a relatively stable tax bases and efficiency ,however from the practical viewpoint ,we found out that the adequacy of fair tax burden ,tax deduction items , the complicateness of tax levy procedure and the trends of social economy’s development issues reveal cerntain critics , moreover The Justice Yuan #696 explanation announce that the couple’s non-wages income have to be compulsory combined calculation which may increase the couple’s tax burden in comparison with individual separate calculation , obviously it caused the punishment of the marriage and against our country’s constitution . All of the above mentioned are involved with the individual income tax system. In conclusion , our research is based on the current individual income system , The viewpoints of the tax fairness and levy procedure efficiency ,we found out that the current household income reporting system create the complicateness of tax system, therefore we suggest individual income tax reporting system by individual would be more practical , after all a fair and reasonable tax system must also coordinate with healthy and efficiency tax levy procedure , then a fair tax policy can be executed completely.

並列關鍵字

policy for the people ； income tax system ； individual income tax ； tax efficiency

參考文獻

12.曾巨威(2005)，我國租稅環境與國際之比較，國改研究報告，財團法人國家政策研究基金會。

8.周明萱(2012)，所得稅法婚姻家庭之保護，國立中正大學法律學研究所碩士論文。

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一、中文部分

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