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  • 學位論文

兩岸企業所得稅租稅優惠之政治經濟分析

The Analysis of Political Economic on Tax Preference for Enterprise Income Tax Between Taiwan and China

摘要


摘要 企業在考量投資進駐的條件有很多,如該國的經濟成長狀況、市場、勞工的素質及成本、基礎建設、及區域位置…等。然而,各國政府為了吸引投資還會祭出各種獎勵的優惠策略,如水電費優惠、融資優惠、稅收優惠及專區的規劃…等,用來吸引企業的注目。就我國而言,租稅優惠的長期實施,從1960年開始實施為期30年的「獎勵投資條例」,以及從1991年開始到2009年廢止的「促進產業升級條例」,接續最近從2010年開始實施的「產業創新條例」,這一連串都是我國在獎勵優惠政策上的代表。在與我國一個海峽之隔的中國大陸,同樣也有在促進經濟發展及吸引外資上,推出各式的租稅優惠政策來向外資企業傾斜,造成內資及外資企業在企業所得稅上的不公平,在歷經次的租稅改革後,才於2008年正式統一內外資企業所得稅,施行新的「企業所得稅法」。然而兩岸這些稅收優惠都存在著減稅政策產生的財政收支失衡的問題,有的以財政惡化、所得分配不均來表徵,有的則以政府整體稅收比例失衡造成受薪階級的負擔過重,在稅務優惠政策上甚至造成中央、地方甚至是區域經濟差異過大的狀況表現。 兩岸的經貿交流正處於越來越緊密的狀態,了解兩岸各自企業所得稅制訂及施行狀況,更是頻繁交流下,企業的重要且必備的功課之一。一般來說,租稅優惠政策的形成,通常為當時的政治、經濟、社會等面向的交互影響作用下的產物。因此,本研究採取文獻資料分析及制度比較等研究方法,希望在兩岸頻繁往來的今天,就其政策形成的政治經濟背景併以租稅理論為構面來詮釋一連串優惠政策的背後意涵,用以探討與分析兩個不同經濟體的租稅優惠政策。 關鍵字:企業所得稅、租稅優惠

並列摘要


Abstract Enterprises have many considerations when they make decisions as to which country to invest, such as a country’s economic condition, market, quality of labor, cost, infrastructure, location in the region, etc. However, governments offer various preferential policies as incentives, like preferential water and power charges, preferential financial policies, preferential tax and the planning of special zone, to appeal to enterprises and attract investments. To use Taiwan as an example, Taiwan has implemented long-term preferential tax treatment which began with the “Statute for the Encouragement of Investment” in the 1960s which was in force for 30 years. It was followed by the “Statute for Upgrading Industries” which was effective between 1991 and 2009. The “Statute for Industrial Innovation” has then taken effect since 2010. This series of statutes are incentives which represent Taiwan’s preferential policies. China, which is separated from Taiwan by a strait, also offers many preferential tax policies to benefit foreign enterprises in order to facilitate economic development and attract foreign investment. These policies have created unfairness in enterprise income tax between national enterprises and their foreign counterparts. The alignment of enterprise income tax between national and foreign enterprises was completed in 2008 after a few rounds of tax reforms with the enforcement of the new “Enterprise Income Tax Law”. Nevertheless, both sides across the Strait face the same problem of unbalanced fiscal account caused by tax reduction which is manifested in fiscal deficits or uneven distribution of income in some cases, and has put excessive burden on salary-earners due to the skewed government overall tax distribution in other cases. In addition, preferential tax policies cause huge economic gap between the central and local economies, or even among regional economies. With the growing economic and trade ties across the Strait, to understand the enterprise income tax regimes and their statuses of implementation under highly frequent exchanges has become one of the essential and necessary tasks of enterprises. Generally speaking, preferential tax policies are products of the interaction among political, economic and social aspects. Therefore, this research adopts literature review and comparative research on systems to discuss the political and economic backgrounds behind such policies and interpret the implications of the series of preferential policies by applying tax theories as constructs amid highly frequent interactions across the Strait, which then forms the basis for discussion and analyses of the tax preferential policies of these two different economic entities. Keyword:Enterprise Income Tax 、Tax Preference

參考文獻


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被引用紀錄


陳虹芝(2014)。產業園區開發回饋制度改進方式之研究〔碩士論文,國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342/NTU.2014.02673

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