遺贈稅調降效果之研究

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Title:	遺贈稅調降效果之研究
Other Titles:	A study on reduction effects of estate & gift tax
Authors:	李彥幸;Lee, Yen-Hsing
Contributors:	淡江大學企業管理學系碩士在職專班趙慕芬;Chao, Mu-Fen
Keywords:	遺產及贈與稅;降稅;海外資金;事件研究;Estate and gift tax;Tax cut;Overseas funds;Event research
Date:	2011
Issue Date:	2011-06-16 22:00:06 (UTC+8)
Abstract:	遺產及贈與稅法於2009年1月修正調降稅率及提高免稅額，其中遺產及贈與稅之稅率由最高級距50%，降為單一級距稅率10%，調降幅度相當大。政府部門謂調降稅負將使納稅義務人可支配所得增加，誘發消費支出之增加，並可鼓勵資金根留臺灣及促使海外資金回流，投入股市、房市及重大投資，預期對活絡國內經濟動能及財政穩健有正面之影響。為瞭解此調降稅負所產生之效果，是否如前揭預期誘使資金回流並投入國內股市與不動產市場，本研究遂運用事件研究法，檢測此稅負調降事件前後，有關海外資金回流量、證券交易稅稅收、土地增值稅稅收之變化情況並分析其結果。經施測結果，本研究認為海外資金有顯著回流，但調降稅負尚非單一或主要因素，而調降稅負之後，證券交易稅稅收有顯著增加，認為資金回流有投入股市現象，但土地增值稅稅收在調降當年度(2009)尚無顯著增加，而於次年度（2010）始有增收現象，可能係不動產之交易時程較長，致可徵得之土地增值稅於短期內尚無顯著成長，而從國內房價飆漲之現象觀之，似可解讀回流之資金有投入房地產市場。本研究並依據研究結論提出建議，包括：遺產及贈與稅調降後應有配套措施、政府應考慮資本利得稅的開徵、提高財產稅與消費稅之稅率或其稅收比重等等，亦即以長期挹注國庫稅收之方式，來減輕調降稅負所產生之財政衝擊。 There was a significant amendment to tax rates structure and higher exemptions of the estate and gift tax in 2009. The tax rate structure was adjusted from 10 brackets with a highest marginal tax rate of 50% to a single flat rate of 10%. The purpose is to increase disposable income, induce consumptions and attract overseas funds to invest in or repatriate to Taiwan stock market, housing market and major investment. Hoping those positive effects will activate domestic economy and stabilize public finance. This study adopt event research method to examine those aforementioned effects do exist or not. Through analyzing the changes of overseas funds backflow, securities transactions tax revenues and land value increment tax revenues before and after event to test the effects. The testing results reveal some phenomena as following: First, overseas funds backflow did have a significant change after event, but it’s not necessarily caused by lowering tax burden. Second, the significant increase of securities transactions tax revenues verified the oversea funds injecting into stock market. And third, land value increment tax revenue didn’t increase promptly just after event but did in second year. It could be affected by a longer operating circle of real estate industry. But the skyrocket housing prices might explain the overseas funds backflow had been injecting into housing market. This study suggests the government to provide supporting measures related to tax cut, reconsider to tax on capital gain and increase both property tax rate and consumption tax rate or the proportion the these two taxes. By enlarging tax revenues in long terms to reduce the impact of tax cut for public finance.
Appears in Collections:	[Graduate Institute & Department of Business Administration] Thesis

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