本課程探討租稅理論, 並說明實務事例。 This course explores tax theory and illustrates 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-fold: First, to examine the sources of unfairness in the current tax system and analyze the loss of tax base in non-salary income, including: income from land transactions, income from securities and futures transactions, insurance benefits and interest income, dividends and Land rent, employee dividends and stock allocation in high-tech industries, emerging important strategic industries, etc. Second, explore ways to implement tax fairness.
The main content of this course includes three parts:
First, discuss the "minimum tax system" and discuss it in three aspects:
1. Should the personal exemption amount under the minimum tax burden system be reduced to demonstrate the improvement of tax fairness?
2. Should the tax benefits enjoyed by high-income earners be limited to expand the tax base and increase tax revenue?
3. Comprehensive income tax adopts a territorial basis, and overseas income is not taxed. How to prevent high-income earners from setting up paper companies through tax-free havens to avoid taxes.
Second, discuss the "negative income tax system" in three aspects:
1. Will the "negative income tax system" reduce the willingness to work?
2. Will the functions of the "negative income tax system" overlap with the "current social welfare relief system"?
3. How should the "level of tax rate" and "objective standard of minimum protection" be determined to avoid making the income tax system more complicated?
Third, discuss "tax fairness": 1. The fairness basis for tax collection, including: the principle of absolute fairness, the principle of benefit and the principle of quantity and capacity. Discussion: How to achieve the purpose of "income redistribution"?
2. Does reasonable differential treatment violate the principle of fair taxation?
(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) Teaching materials
(a) Atkinson A. B., & Stiglitz J.E., Lectures on Public Economics, McGraw-Hill.
(b) Tax Law, edited by Wang Jianxuan, Huatai Culture.
(2) Reference books
(a) Various Treatises on Taxation, edited by Li Jintong, Wunan Books.
(b) Taxation Laws and Regulations - Theory and Practice, edited by Huang Shuhui, Xinlu Book Company.
(c) Tax Journal.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 平時平時 Usually |
20 | |
| 期中期中 Midterm |
40 | |
| 期末期末 End of term |
40 |
