汽機車牌照稅標準及徵收方式之檢討

Evaluating Schemes and Collection Approaches on License' Plate Tax of Automobiles and Motorcycles

陳敦基(Dun-Ji Chen) ； 石豐宇(Feng-Yeu Shyr) ； 陳彥璋(Yen-Chang Chen)

《都市交通》 19卷3期 (2004/09) Pp. 32-54

https://doi.org/10.29774/UT.200409.0003

摘要

牌照稅係為車輛持有成本，若能透牌照稅徵收，促使汽機車使用者合理負擔其持有成本，適切處理其與大眾運具問之相對外部效果以達內部化，將可使運輸資源獲得有效利用與合理分配。因此，本研究首先透過國外牌照稅實施經驗之比較及分析，尋求我國牌照稅合理調整方向，並檢討國內牌照稅現行實施所存在問題，以研提可行之改善方案與封策，進而經由分析層級程序法(AHP)評估方法、民意調查，及衝擊分析等評選出過切方案，最後並對牌照稅調墊提出五項具體建主義與結論：(I)訂定牌照稅檢討年期，建議每五年檢討稅率一次：(2)提高老舊自用小客車車輛費率；建議十年以上老舊車輛需多課徵10%稅率，每隔一年多課徵10%稅率，最高多課徵至50%；(3)改善學業與自用小客車間稅費之差異，建議調雙方向有二，一者縮小其稅費比率至1:1（調高榮業用小客車稅率），另者則拉大其稅費比率至2:1（降低營業用小客車稅率）(4)150c.c.以下機車牌照稅，基於稅法公平性及建立機車管理制度，建議恢復課徵，但仍需兼顧中低收入戶、簡政使民及成本效益之原則；(5)牌照稅配合運輸政策效果有限：評估結果發現牌照稅對「抑制私人運具持有」效果並不理想，而依現有牌照稅由地方統收統支稽微體制，亦難要求地方政府配合「促進大眾運輸發展」。儘管如此，循序引導汽機車相關稅費稍微之合理化，以配合基本運輸政策之達成，仍是交通部門必須堅持與努力之方向。

關鍵字

牌照稅 ； 大眾運輸 ； 分析層級程序法AHP

並列摘要

License' Plate Tax, one of the property taxes in Taiwan, is considered to be an effective tool in increasing the holding costs of automobile owners. By collecting License' Plate Tax, the external effects of private automobiles, i.e., congestion and pollution costs, could be internalized and the policy of sustainable transport. eg., promoting public transit and reducing private autos, can be maintained. In this study we first review current taxing practices in some major countries of Asia, Europe, and America. Then we propose several reform alternatives regarding license's plate tax and analyze the advantages and disadvantages of theses options. Finally we apply the AHP analysis to survey data and propose the following suggestions regarding the tax reform. (1) Review the tax rates every five years to cope with inflation. (2) Increase the current tax level by 10% for ten-year-old autos and increase another 10% for every additional year while the maximum tax rate should be no more than 150% of the current level. (3) Diminish the gap of tax rates between business and private autos, e.g.. taxing the same rates for these two categories. (4) Restart to collect taxes for motorcycles with engine capacities less than 150 cc. to improve the effectiveness of motorcycle management if effective taxing tools and services are eligible and the low-income motorcycle owners can be exempted. Although License' Plate Tax might be expected ineffective either in reducing auto ownership or in promoting public transit, the tax is effective in increasing the holding costs of automobiles and helps to suppress the demand of private autos. However, any reform program regarding License' Plate Tax should be consistent with the goal of sustainable transport, and that is what we expect of Taiwan's transportation authority.

並列關鍵字

License' Plate Tax ； public transit ； AHP analysis

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