貨物稅條例所規範之應稅項目,自民國75年新制營業稅實施以來,多年來未曾檢討,部分課稅項目之課徵已與當初之立法精神無法相互呼應,為配合環境所需,應重新予以檢討修正;國內經濟景氣接連受921全臺大地震、美伊戰爭、嚴重急性呼吸道症候群(Severe Acute Respiratory Syndrome,縮寫為SARS)疫情風暴等多重因素影響而持續疲軟不振,導致政府稅收短徵,而廠商逃漏稅情形嚴重,更令財政困境雪上加霜。另一方面,我國將實施多年之菸酒專賣制度廢除,並將菸酒產品之徵課回歸稅制,採單獨立法方式,從貨物稅應稅項目中抽離,開徵菸酒稅,然而,菸酒新制實施一年多以來,由於地下非法酒品猖獗,致發生假米酒喝死人之嚴重社會問題,不但危及民眾生命安全,連帶也使國庫稅收大失血。本文針對上述貨物稅與菸酒稅在制度上之缺失及其稽徵所衍生之問題,進行評估及分析後,得出下列結論: 一、隨著社會環境的改變,貨物稅與菸酒稅已被重新定位為追求「環境保護」、「節約能源」、「寓禁於徵」等社會政策目標之特種消費稅。未來特種消費稅之課徵,可傾向對於污染環境、耗用能源及危害人體健康之消費、生產行為課徵,以矯正資源使用之無效率及負的外部性。 二、造成逃漏稅的原因在於稅法規定不夠週延及查緝逃漏稅之執行過於鬆散。改善執行查緝過於鬆散的問題,首應全面改革稅務機關內部管理組織功能,方能讓整個查緝作業全面動起來。 三、假米酒喝死人之問題,不能與稅負過高畫上等號,事實上,菸酒安全管理制度設計不夠週延、主管機關職掌不甚明確也是幕後原因之一。因此,政府應採取修法諮商與查緝私酒兩項政策雙管齊下,才能徹底解決假米酒喝死人的問題。
Since the implementation of the new business tax system in 1986, the taxable items prescribed in the merchandise tax law have not been reviewed for years. Taxation of some of the taxable items has deviated from the purpose underlying the enactment. Changes in circumstances have made it necessary to review and make adjustment to the provisions of the law. On the other hand, under the impact of the massive 921 Earthquake, the US-Iraq War and the vicious epidemic called Severe Acute Respiratory Syndrome (SARS), domestic economy has stayed bearish and the government’s revenue from taxation dwindled. More and more business entities are trying to evade their tax obligations, and the trend has worsened the government’s financial shape. The government abolished the monopolized sales system for tobacco and liquor and returned both to the taxation system. Through special enactment, both tobacco and liquor were removed from the list of items subject to merchandise tax to form a new category entitled tobacco/liquor tax. Since the implementation of the new taxation system for tobacco and liquor more than a year ago, however, moonshiners have filled the market with unauthorized liquors. Deadly fake rice wine has threatened the lives of many and caused the treasury to sustain severe loss in taxation revenue. This paper reviews and analyzes systemic shortcomings of the merchandise tax and the tobacco/alcohol tax systems mentioned above, as well as issues pertinent to the taxation. Findings are concluded as follows: 1.With social and environmental changes, special consumption taxes have been redefined as social-policy-oriented measures aiming at “environmental protection”, “energy conservation” and “prohibitive taxation”. In the future, special consumption taxes may be targeted at consumer and production activities that pollute the environment, consume energy and are detrimental to public health, in order to prevent ineffective energy usage and negative external impact. 2.Tax evasion has become a common practice because there are loopholes in taxation laws, and investigating agents have not worked hard enough on tax evasion cases. To intensify investigation, we have to first comprehensively enhance the function of the internal organization and management of taxation agencies. 3.We cannot blame the death caused by fake rice wine solely on the overly high taxation. As a matter of fact, the deficient tobacco/alcohol safety system, ineffective supervision and the fact that governing agencies have not been clearly defined are all responsible. As a result, the government needs to amend the law and intensify its battle against unauthorized wines to completely wipe out the threat of deadly faked rice wine.
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