取消促進產業升級條例相關問題之研究

A Study on the Issues Concerning Abolishing the Statute for Upgrading Industries

羅璟慧(Ching-Hui Luo)

指導教授 ： 楊建成

國立臺灣大學/社會科學院/經濟學研究所/碩士(2008年)

https://doi.org/10.6342/NTU.2008.00137

摘要

促進產業升級條例即將於民國98年年底落日，故當前財政當局租稅改革的重點之一，為在維持稅收中立之前提下，全面取消促產條例租稅獎勵措施。本文首先利用財政部財稅資料中心所提供之營利事業所得稅申報資料進行分析，發現促產條例所提供之租稅優惠，明顯集中於少數特定行業及高獲利之廠商，嚴重破壞租稅公平。其次，本研究在小型開放經濟體的假設下，建構一般均衡模型，探討取消促產條例之相關稅改方案，對國內經濟效率面及公平面之影響。實證結果發現：
(1)若政府在未搭配任何配套措施之條件下，全數取消促產條例租稅優惠，將造成國內總產出下降，但所得分配則有所改善。
(2)若政府全數取消促產條例租稅優惠，並在維持稅收中立之前提下，全面調降營所稅率，則產出之下降幅度可獲得減緩，但同時亦將降低所得分配之改善程度。
(3)若政府全數取消促產條例租稅優惠，將兩稅合一制由設算扣抵法改為股利所得半數免稅法，並在維持稅收中立之前提下，全面調降營所稅率，則可刺激國內總產出上升，但同時將造成所得分配惡化。

關鍵字

促進產業升級條例 ； 租稅減免 ； 一般均衡模型 ； 小型開放經濟體 ； 稅收中立 ； 股利所得免稅法

並列摘要

On the expiration of the Statute for Upgrading Industries at the end of 2009, the Ministry of Finance is considering various revenue-neutral tax reform acts while abolishing the code comprehensively. This study first analyzes the filing data of business income tax for 2004, and finds that the tax relief provided by the Statute for Upgrading Industries benefits mostly highly profitable businesses and certain industries. As a result, the principle of taxation equity is substantially impaired. This study constructs a general equilibrium model under the assumption of small open economy and explores the effect of various tax reform acts proposed to replace the Statute for Upgrading Industries on economic efficiency and income distribution. This paper shows that: (1) Abolishing the Statute for Upgrading Industries alone will reduce domestic output but improve income distribution. (2) Abolishing the Statute for Upgrading Industries and cutting down business income tax on condition of revenue neutral will reduce the extent of both the domestic output reduction and the improvement of income distribution. (3) Abolishing the Statute for Upgrading Industries and replacing the existing consolidated system with partial-dividend-exemption system while cutting down business income tax on condition of revenue neutral will boost domestic output but worsen income distribution.

並列關鍵字

Statute for Upgrading Industries ； tax relief ； general equilibrium model ； small open economy ； revenue neutral ； dividend-exemption system

參考文獻

孫金華、林正鴻、江福松、林國榮（2003），「入會後關稅減讓及取消漁船用油價格優惠政策對臺灣農畜漁產業之一般均衡分析」，《農業與經濟》，第31期，頁21-54。

Gravelle, J., and Smetters, K. (2006), “Does the Open Economy Assumption Really Mean That Labor Bears the Burden of a Capital Income Tax?” Advances in Economic Analysis & Policy, Vol. 6, No.1, pp.1548-1548.

Gregorio, J., Giovannini, A., and Wolf, C. (1994), “International Evidence on Tradables and Nontradables Inflation”, European Economic Review, Vol.38, No.6, pp.1225-1244.

Harberger, A. (1962), “The Incidence of the Corporation Income Tax”, Journal of Political Economy, Vol.70, No.3, pp.40-215.

Harberger, A. (1966), “Efficiency Effects of Taxes on Income from Capital”, in Effects of Corporation Income Tax, Wayne State U. Press, Detroit.