「促進產業升級條例」中稅式支出條款之成本效益分析

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Title:	「促進產業升級條例」中稅式支出條款之成本效益分析
Other Titles:	The study on cost-benefit analysis: the case study of the tax expenditures clause in “statute for upgrading industry”
Authors:	張哲軒;Chang, Chu-Hung
Contributors:	淡江大學公共行政學系公共政策碩士班劉志宏;LIU, Chih-Hung
Keywords:	促進產業升級條例;稅式支出;成本效益分析;“Statute for Upgrading Industry”;Tax Expenditures;Cost-Benefit Analysis
Date:	2011
Issue Date:	2011-06-16 22:02:07 (UTC+8)
Abstract:	面對日益吃緊的政府財務狀況，看緊人民荷包的國會機關在審議預算支出時較以往更加嚴苛。此時，具有毋須經過事前國會預算審查及事後決算審議特點的稅式支出，遂成政府達成特殊行政目的時所偏好採用，但此種偏離正常預算體制的運用模式是否合宜，成為了各界爭論的焦點。稅式支出是一種政府為達成特定目標或補助特定對象所進行的稅收放棄行為，於稅法中訂定特別稅率，並透過免除所得稅、扣抵稅額、扣除額、租稅遞延等獎勵方式，以達成類似於政府以直接支出補助或鼓勵特定納稅義務人的效果。由於此種收支模式與一般公共預算及租稅架構有所不同，對於政府而言，是一種在歲入的損失；而對於納稅義務人而言，是一種租稅義務的減低。我國運用稅式支出之主要目的在於活絡國內投資並促進經濟與產業發展，其內容多規範於「促進產業升級條例」中。本文為嘗試解開運用稅式支出是否合宜之爭議，將透過成本效益分析之方式，對「促進產業升級條例」中之稅式支出條款進行評估。研究結果發現，「促進產業升級條例」中之稅式支出條款，大多數的情況下不具效益；僅在折現率為5%的情況下具有效益。因此，本研究認為運用稅式支出條款已不合宜，不值得繼續投資與採行。 Currently the government is facing the problem of insufficiency of public resources. With the problem looms large, the Congress demonstrates a tighter control over the expenditures of government agency. Meanwhile, the tax expenditures, usually ignored by the Congress surveillance, have become the preference of the government for administrative purposes. However, whether the process of such deviations from the normal budget cycle is appropriate or not has become the focal point of discussion. Tax expenditures are the revenue forgone behavior adopted by governments that aim for specific purpose. They take various forms, such as exclusion from income tax, special tax rates, tax credit and deduction, and the deferral of tax payments, to reach the subsidy effects similar to those of direct expenditures. Due to its deviations form its basic tax structure, for government, tax expenditures are losses in public revenue; for taxpayer, it is a reduction in tax burden. In Taiwan, the main purpose of employing tax expenditures is to promote domestic investment, economic and industrial development. The major institutional arrangements for tax expenditures to stimulate industrial development are regulated in the "Statute for Upgrading Industries”. This study attempts to figure out whether the use of tax expenditures is appropriate or not by using the analytical tool of cost-benefit analysis to assess the Statute for Upgrading Industry. Based on our analysis, the result has suggested that the tax expenditures of the Statute for Upgrading Industry, are not effective in most of the circumstances; only at the level of 5% discounting rate are effective. Therefore, this study indicates that the use of tax expenditures provisions is inadequate and should not become a standing policy option for the purpose of industrial promotion.
Appears in Collections:	[Graduate Institute & Department of Public Administration] Thesis

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