兩稅合一對現行租稅獎勵措施減免效果之研究

The Study of The Integrated Income Tax ‘s effect on the Tax Incentives and Tax Exemption

黎玉麟(Li-Yu Lin)

指導教授 ： 賴振昌 ； 簡俱揚

中原大學/商學院/會計研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100311

摘要

本文研究兩稅合一稅制之實施對於現行租稅獎勵措施減免效果之影響，兩稅合一制度下，公司所得稅已形同個人所得稅課徵過程之導管，故稅負高低應以股東最終稅負為考量，租稅規劃應以股東最終所得稅之負擔為中心，著重於個人而非公司，本文研究結果顯示，在兩稅合一制度下，公司階段之租稅減免，包括出售土地所得免稅、加速折舊、功能性投資抵減及五年免稅等，對居住者而言租稅獎勵的效果被稀釋，幾無實減免效果可言，但對非居住者而言仍具實質減免效果，至對個人股東階段的投資抵減則不受影響仍具實質減免效果，因此，在建築投資方面，建設公司傳統上重視的租稅規劃項目，諸如房地款之劃分，營業費用之分攤等，對股東最終所得稅負擔影響之重要性，較舊制時大為降低。對經營方式之選擇，資金取得方式之規劃等將較舊制更加重視，在租稅獎勵方面，新制度下，公司階段之租稅減免在個人股東階段會被追補課稅僅具緩繳租稅效果，相較於舊制其重要性大為降低。
有關公司對五年免稅與股東投資抵減的選擇方面，以採股東投資抵減較為有利，但實務上目前仍不乏棄股東投資抵減就五年免稅案件，顯示稅負之高低並非公司對五年免稅或股東投資抵減選擇之唯一考慮因素，至公司捨棄股東投資抵減而選擇五年免稅之原因與考慮因素則與公司資金週轉緩慢、資金需求大、欲提高每股稅後盈餘（EPS）、獲配股票股利以獲取大額股票交易利得、公司面臨上市上櫃壓力、公司獎酬紅利計劃及外資所佔股分比例高等情況有關，也因此其選擇有可能存有代理問題，另外，兩稅合一實施後稅捐稽徵機關傳統上營利事業所得稅之查核重點及方式宜為適當之調整，應著重遏止逃漏而非免稅所得及投資抵減之查核，最後就租稅政策觀點言，兩稅合一之政策目的「租稅中立」在租稅減免優惠措施上尚不能完全達成，租稅獎勵措施仍存有待檢討、調整、改進之空間。

關鍵字

投資抵減 ； 租稅規劃 ； 兩稅合一

並列摘要

This study probes on the effects of the integrated income tax over the tax incentives and tax exemption under the integrated income tax system. The corporate income tax has become the tube of collecting individual income tax. Thus, the final tax burden is determined by the stockholder itself. So the tax planning should focus on the individual stockholder, not the corporate. This study concludes that under the integrated income tax system, the effect of the tax exemption in the corporate stage over the tax incentives for the residents is diluted. The tax exemption in the corporate stage includes tax exemption on the income of selling the land、accelerated depreciation、functional investment credit and tax holiday in five year. But for the nonresident, it is still tax-exempted or affected. The investment credit in the individual stockholder stage is still tax-exempted. For the investment in architecture company, traditionally the essential tax planning of architecture companies such as the classification of loans and the allocation of operating expenses is less important on the effect of determining stockholders’ final tax burden then the former taxation system. But the choice of core business and the planning of capital sources are more important then those in the former taxation system. For the tax incentives, the tax exemption in the corporate stage will be traced back in the individual stockholder stage and only has the deferred tax effect under the integrated income tax system. The tax exemption is less important then those in the former taxation system.
On the choice of tax holidays in five years and investment credit, it is beneficial to choose investment credit for the individual stockholder. But in practice, there are still cases of choosing tax holidays in five years instead of investment credit. It shows that the tax burden is not the only determent. And the reason might be as follows：the slow turnover in company’s working capital、the strong demand of fund、the eager to rise the EPS、distributing stock dividends to gain from the market、the pressure of being public listed、compensation plan and the large percentage of foreign investors. And hence there might be an agent problem. On the other hand, the tax auditors should adjust their focus and techniques on corporate income tax under the integrated income tax system. The tax auditors should devoted more efforts auditing on the tax evasion other then the exempted income and investment credit. Finally in a matter of the tax policy, the tax neutrality is not procured in tax incentives under the integrated income tax system and there is a lot more to be reviewed、modified、and improved in the tax incentives.

並列關鍵字

Tax Planning ； Tax Credit ； Integrated Income Tax

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