本課程探討租稅理論, 並說明實務事例。 This course explores the theory of renting tax and explains practical examples.
本課程之目的有二: 第一、檢視當前稅制不公的來源, 並分析非薪資所得之稅基流失情形, 包括: 土地交易所得、證券及期貨交易所得、保險給付及利息所得、股利及地租、高科技產業員工分紅配股、新興重要策略性產業等。 第二、探討落實租稅公平的方法。
本課程主要內容包括三部分:
第一、探討「最低稅負制」, 分三方面討論:
1. 是否應降低最低稅負制的個人免稅額, 以彰顯租稅公平的提升?
2. 是否應限縮高所得者享受的租稅優惠, 以擴大稅基, 充裕稅收?
3. 綜所稅採屬地主義, 境外所得不課稅, 如何防止高所得者經由免稅天堂開設紙上公司以避稅。
第二、探討「負所得稅制」, 分三方面討論:
1.「負所得稅制」會不會降低工作意願?
2.「負所得稅制」的功能會不會與「現行社會福利救濟制度」有所重複?
3.「稅率高低」和「最低保障之客觀標準」應如何訂定, 以避免所得稅制更為複雜?
第三、討論「租稅公平」： 1.租稅課徵的公平基準, 包括: 絕對公平原則、受益性原則與量能原則。 討論: 如何達成「所得重分配」之目的 ？
2.合理之差別待遇, 是否違反租稅公平原則 ?
The purpose of this course is two: First, to examine the sources of current tax injustice and to analyze tax base loss of non-payment income, including: land exchange income, securities and futures exchange income, insurance payment and interest income, dividends and Land rent, high-tech industry employees are divided into red share allotment, important strategic industries of Xinxing, etc. Second, explore ways to implement fair rent tax.
The main content of this course includes three parts:
First, discuss the "minimum tax burden system" and discuss it in three aspects:
1. Should the minimum tax liability for personal tax exemption be reduced to show the fair improvement of rent tax?
2. Should we limit the rental tax benefits enjoyed by the income recipients to expand the tax base and receive sufficient taxes?
3. The tax is based on landlordism, and overseas income is not taxed. How to prevent high income from opening a company through tax exemption paradise to avoid taxes.
Second, explore the "negative income tax system", which is discussed in three aspects:
1. Will the "negative income tax system" reduce work intentions?
2. Will the function of the "negative income tax system" be more important than the "current social welfare and economic relief system"?
3. How should “high and low tax rates” and “minimum security guest viewing standards” be set to avoid the complexity of the income tax?
Third, discuss "Lease Tax Fairness": 1. The fairness base of the rental tax course, including: absolute fairness principle, beneficiary principle and energy principle. Discussion: How to achieve the purpose of "redistribution of income"?
2. If the reasonable difference in treatment is not violated by the fair principle of renting tax?
(1) 教材
(a) Atkinson A. B., & Stiglitz J.E., Lectures on Public Economics, McGraw-Hill.
(b) 租稅法, 王建煊編著, 華泰文化。
(2) 參考書
(a) 租稅各論, 李金桐編著, 五南圖書。
(b) 租稅法規-理論與實務, 黃淑惠編著, 新陸書局。
(c) 租稅期刊。
(1) Textbook
(a) Atkinson A. B., & Stiglitz J.E., Lectures on Public Economics, McGraw-Hill.
(b) Rental tax method, written by Wang Jianxuan, Huatai Culture.
(2) Reference Book
(a) Various discussions on renting tax, written by Li Jintong, Wunan Book.
(b) Leasing Tax Laws - Theory and Practice, written by Huang Shuhui, New Building Book Bureau.
(c) Rental tax journal.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 平時平時 Regular |
20 | |
| 期中期中 Midterm |
40 | |
| 期末期末 End of the period |
40 |
