我國奢侈稅之建制基礎與施行檢討

The Construction and Review of Luxury Tax in Taiwan

蔡祐彰(Eden Tsai)

指導教授 ： 鄒建中

朝陽科技大學/管理學院/財務金融系/碩士(2013年)

摘要

近年來隨著我國社會經濟的變遷，房價高漲已列為民怨之首，政府所推行的奢侈稅，在施行前多數百姓均支持課徵，顯現房價高漲及貧富不均已是執政者不能迴避解決之首要問題。然奢侈稅自2011年6月1日正式施行後，已有人民對於奢侈稅之課稅公平及效果逐漸產生質疑，其存續空間及實施的必要性及正當性受到極大挑戰。因此，重新探討我國奢侈稅的建制基礎及立法問題，並反省在我國的實踐情況。

本文以透過經濟學、財政學及稅法等觀點，探討奢侈稅是否符合稅捐公平之原則，分析其建制基礎，並非在量能課稅原則之平等下所衍生而成，而是基於國家經濟、環境及社會政策的期待而形成，其雖非達到稅捐公平所必要，但未來是否持續實施與否，是人民對其成效與稅捐公平上的價值判斷。經上開綜合判斷，目前奢侈稅在我國仍暫時具備實行之必要。

在本文的合憲性檢驗下，除部分有違稅捐公平之原則，但維護弱勢族群之財產及生存之基本權尚能遵循，在不過度的稅捐課徵範圍內，及追求民生均富及社會平衡的目標中，仍贏取半數以上人民的信賴，惟在檢討、反省奢侈稅制過程中，本文體認其相關規範隱藏許多問題，致使施行後因其成效不如預期，政府應盡速修法改善奢侈稅規範之缺失，提出良好可行的政策，以建立民生均富之社會。

關鍵字

量能課稅原則 ； 奢侈稅 ； 稅捐公平

並列摘要

Along with Taiwan’s the socio-economic changes in recent years, the up-souring of house price has made to the top of the social grievance list. As the Luxury Tax Law, implemented by our government, had gained the majority’s support before its imposition; it subsequently showed that the issues of rising house price and uneven distribution of wealth are not to be disregarded by our government in power. However, ever since the Luxury Tax Law was officially implemented on June 1, 2011, questionings has been gradually formed towards the fairness and effectiveness of this law, and its continuance, necessity, and legitimacy are now facing great challenges. Therefore, it is necessary to re-examine its formation basis and legislative issues and review its current state of practice in Taiwan. This study investigates whether the Luxury Tax Law is in compliance with the principle of fair tax through the perspectives of economics, finance, and tax laws as to prove it was not formed under the ability-to-pay principle but based on the expectations of national economy, environment, and social policies. Although it is not necessary for the Luxury Tax Law to reach tax equity, its continuance is upon the people’s judgment on the values of outcomes and tax fairness. Under the inspections of Constitutional Conformity in study, the Luxury Tax Law, except for some parts in violation with tax equity, is sufficiently maintaining the property of disadvantage groups and the fundamental right to live. It stills wins over fifty percent of people’s trust in perusing even wealth and social balance by restraining itself to a reasonable and non-excessive taxation. Nevertheless, in the process of criticizing and re-examination, the study had become aware of many hidden problems within the relative regulations, which contributed to the law’s poor performance after implementation. The government shall soon amend those flawed regulations relating to the Luxury Tax Law and propose a better and more feasible policy for establishing an even wealth society.

並列關鍵字

Principle of Equal Sacrifi ； Luxury Tax ； Tax equity

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