导　　师： 於鼎丞

学科专业： 020203

授予学位： 博士

作　　者： ;

机构地区： 暨南大学

摘　　要： 美国当代哲学家罗尔斯/(John Rawls/)认为,社会的和经济的不平等/(例如财富和权力的不平等/),只要其结果是给每一个人,特别是给获利最少的社会成员带来利益补偿,那就是正义的,亦即是公平的。就租税公平原则而言,财政学者大都赞同是结果公平的观点,均接受量能原则为课税观念,采行累进税率来达成租税公平课征的目标。 台湾遗产税自1946年公布实施迄今已有多年历史。于美国2001年租税改革方案提出废除遗产税的政策,台湾即有学者主张减免甚至废除遗产税的租税改革计划或制度,引发对遗产税制度存废的激烈讨论。由于攸关国家的财政收入及纳税人的权利义务,本研究除了探讨专家学者主张遗产税存废的理由外,乃透过以个案剖析、问卷调查并依据2002年至2006年台湾遗产税课征现况进行分析,藉以了解并探讨公平视角下的台湾遗产税存废问题。 本文研究：台湾与美国遗产税税收占其国内的生产毛额的比重相当,情形相类似,在考虑地方财源及国家的发展需要情况下,应可仿美国实施租税减免法案,逐年调降税率不适合废除遗产税；依遗产税课征现况分析,社会的财富仍然集中于少数所有,课征遗产税并不会使得资金外流及产业外移的情形更严重,且的确可以缩短贫富差距,平均社会财富,故遗产税仍不宜废除：遗产税实物抵缴变现比例很低,所以实物抵缴应由稽征机关进行公开拍卖,待处分得款后才准予抵缴；若被继承人死亡前密集提领现金款项已列入遗产范围申报,并正确核定税额,即应准予实物抵缴,且应以「缴纳遗产税当时」作为是否确实有现金缴纳困难之判断标准；另由于税目、税源的不同,促进产业升级条例租税奖励于2009年底届满,乃不宜废除遗产税的课征。 于台湾所得税制,为了配合国家的经济发展,规定证券交易所得停止课征所得税,而土地交易所得免纳所得税。导致经常被利用来进行非常规的交易安排规避税负,使租税课征公平性受到极大的挑战。站在租税公平与纳税能力的角度来看；与遗产之继承同为不劳而获的资本利得/(即证券交易及土地交易所得/),应于课征资本利得税,且为避免重复课税,即应停止课征证券交易税、土地增值税,以符合社会公平；遗产继承人若有应继承的土地,因土地移转所造成土地增值的资本利得规定免税,若取消遗产税则有损租税公平及社会正义。故于租税公平角度而言,台湾遗产税的课征不宜贸然废除,且资本利得应予以课税,以达平均社会财富,实现社会公平。 Contemporary American Philosopher John Rawls believes that social and economic inequality /(such as inequality of wealth and powers/), as long as it ends bringing everyone especially those with the least gains, with profit compensation, that is justice and fairness. For principal of equality, most of the scholars in finance agree with the view of fair tax and levy and accept ability-pay principle as the concept of taxation, achieving the objective of principle of equality by adopting progressive tax rate. Since promulgation in 1946, the Taiwan inheritance tax has been implemented for many years. After the tax reform bill was brought up in America in 2001, there have been scholars who propose tax reform plan or system to reduce or even abolish inheritance tax that has caused heated debate on the abolishment of inheritance tax system. Since inheritance tax affects financial income of our nation and taxpayers'right and obligation, this research, in addition to discussing the reasons why scholars assert that inheritance tax should be abolished, has analyzed the current status of taxation of Taiwan inheritance from 2002-2006 and has carried out case analysis and questionnaire survey to understand and discuss the abolishment of Taiwan inheritance tax through a fair angle of view. The research has looked into the percentage of revenue from inheritance tax in GDP of Taiwan, which is quite similar to that of America. In a similar situation, we could, actually, take the U. S. version of tax reduction bill as a base and reduce tax rate year by year instead of abolishing inheritance tax. As we analyze current status of inheritance taxation, we can find that wealth is still concentrated at hands of minority, while inheritance taxation will not worsen the situation of capital outflow and industry migration but could, indeed, narrow down wealth gap and re-distribute social wealth fairly. Therefore, it is not yet time to abolish inheritance tax right now. Presently, the percentage using physical objects for payment of inheritance tax is very low; thus, using physical objects for payment of tax should be carried out by tax authority as it holds public auction and afterwards, money obtained from auction can be used to deduct tax payment. If frequent cash withdrawal made by the deceased before the death has come into the category subject to inheritance taxation and correct amount has been determined, using physical objects for payment of tax should be approved and such decision should be made by the difficulty of judge whether or not cash payment is possible 'at time of inheritance tax is due.' Besides, because of different tax categories and sources of tax, though Rules of the Statute for Upgrading Industries will expire at the end of 2009, timing is not yet good to abolish inheritance tax. Under Taiwan's income tax system to keep up with the economic development, it is stipulated that the capital gain from stock exchange is not subject to income tax Similarly, capital gains from land is also exempted from income tax that has usually led to the appropriation of non-arm's length transaction and tax avoidance, posing itself as a significant challenge to the principle of equality. From the perspective of equity and tax-paying capacity, capital gains from securities and land are like inheritance tax, and therefore, tax should be levied. In addition to avoidance of double taxation, transaction tax and land value increment tax should not be levied to achieve social justice. If inheritor has inherited land, capital gains for land value increment due to land transition should be exempted from taxation; however, if abolishment of inheritance tax is carried out it will jeopardize the principle of equality and social justice. Therefore, from the perspective of equality, time is not yet ripe to abolish Taiwan inheritance taxation, while capital gains should be taxed so that social wealth can be re-distributed fairly and social justice achieved.

关 键 词： 租税公平 遗产税 证券交易所得 土地交易所得

分 类 号： [F812.42]

领　　域： [经济管理]