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    題名: 汽機車牌照稅標準及徵收方式之檢討
    作者: 陳敦基;石豐宇;陳彥璋
    貢獻者: 淡江大學運輸管理學系
    關鍵詞: 牌照稅、大眾運輸、分析層級程序法(AHP);License' Plate Tax, public transit, AHP analysis
    日期: 2004-09-01
    上傳時間: 2009-03-19 13:33:34 (UTC+8)
    出版者: 臺北市:臺北市交通安全促進會
    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間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對策,進而經由分析層級程序法(A回)評估方法、民意調查,及衝擊分析等評選出適切方案,最後並對牌照稅調整提出五項具體建議與結論: (1)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)改善營業與自用小客車間稅費之差異,建議調整方向有二,一者縮小其稅費比率至1:1 (調高營業用小客車稅率) ,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徵體制,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稽徵之合理化,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。
    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, e.g., promoting public transit and reducing private autos, can be maintained. Inthis 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.(l)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 leve1.(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 c.c. 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.
    關聯: 都市交通季刊 19(3),頁 32-54
    顯示於類別:[運輸管理學系暨研究所] 期刊論文

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