學校從業人員綜合所得稅之探討

A Study on the Individual Income Tax of School Employees

陳正興(Cheng-Shing Chen)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2014年)

https://doi.org/10.6840/cycu201400738

摘要

摘要
現行綜合所得稅之免稅所得及扣除額等租稅優惠仍存在著許多不公平之處，而且在綜合所得稅所得類別之分類上亦存有模糊地帶，因各類所得有些可以減除必要成本費用，但部份所得僅能定額減除扣除額，如未能將所得適當歸類，將影響所得額之正確計算。此外，學校之扣繳義務人如違反扣繳申報義務，無法適用自動補報免罰之規定，仍有檢討改進之空間。
依本研究結論提出下列之建議：
一、建議取消學校從業人員主管職務加給免稅之規定；廢除或修正儲蓄投資特別扣除額。
二、建議修訂兼職薪資所得可以減除必要成本及費用，以符合租稅公平；講演鐘點費及授課鐘點費區分上仍有疑義，建議應做更明確的規範。
三、學校扣繳義務人違反扣繳義務，應可適用自動補報免罰之規定；公私立學校扣繳義務人違反所得稅法規定，應給予相同之處罰，以資公平。

關鍵字

扣繳義務人 ； 各類所得 ； 綜合所得稅 ； 租稅優惠

並列摘要

Abstract
It is convinced that the current tax preferences in tax-free income and deduction of Individual Income Tax still exists numerous unfairness, what is more, the classified categories of consolidated income are also indefinite, which might be on account of the necessary costs and expenses are permitted to be deducted in some categories of income, whilst only parts of income can be subject to taxation after a fixed deduction. In the event of failing to conduct an appropriate classification of income will affect consequently its accuracy to calculate the amount of consolidated income and tax. In addition, the school's tax withholders cannot be applied for being remitted from punishment on presentation of a supplementary tax declaration and a payment of taxes without fulfilling their obligation to file withholding tax. Therefore, to some extent there is a demand to improve and appraise the related provisions as well.
According to the conclusions of this study, certain recommendations can be provided as follows:
Firstly, the proposal to abolish tax-free provisions on the duty allowance of school employees in supervisory positions is advised; special deduction for savings and investment should be repealed or amended.
Secondly, the proposed amendment to part-time or adjunct income from salaries and wages can be deducted necessary costs and expenses to comply with tax equality; The distinction of remuneration for speeches and lectures on an hourly basis is still in doubt, we recommend there should be a requirement to specify them clearly.
Thirdly, the school's tax withholder failing to do their duty to file withholding could be applied for being remitted from punishment on presentation of a supplementary tax declaration and a payment of taxes; however, the tax withholder in public and private schools who violates the provision, Income Tax Act should be given the same punishment for the purpose of fairness.

並列關鍵字

tax preference ； consolidated income ； Individual Income Tax ； tax withholder

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