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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/36219


    Title: 金融服務課徵消費稅問題之研究
    Authors: 李梓毓
    Contributors: 曾巨威
    李梓毓
    Keywords: 金融服務
    消費稅
    加值稅
    社會福利成本
    financial service
    consumption tax
    value-added tax
    social welfare cost
    Iceberg Technology
    Date: 2004
    Issue Date: 2009-09-18 17:36:48 (UTC+8)
    Abstract: 晚近對於應否將金融服務納入消費稅基,及其稅率如何訂定的相關討論,大都從“金融服務為非最終消費”的角度出發,然而這樣觀點並不適用於所有種類之金融服務;將全部的金融服務視為一體來探討此一課題並不恰當,其結果也可能有所偏頗。

    此外,以消費者的個人效用極大化問題來討論將金融服務納入消費稅基雖為正確作法,但卻忽略了政府在經濟體系中所扮演的角色及消費者行為可能對社會福利造成的影響。Rousslang(2002)認為,由於政府也是金融服務的使用者之一,而所面對的使用成本卻可能與消費者不同,在此種模型下,個人追求效用極大的行為會經由不同的租稅政策而產生不同的社會成本。

    本文以Rousslang(2002)為基礎,將金融服務的性質分為最終消費與非最終消費兩種,研究發現,在金融課稅採總額型下,金融服務應否課稅及其稅率高低,與政府使用金融服務的成本,以及非最終消費性質之金融服務佔整體服務之比例息息相關。

    此外,不同的課稅方式可能會對私人選擇及社會成本有不同的影響
    ,進而影響最適租稅政策。吾人試圖將模型延伸,將金融課稅改為加值型,並與總額型之結果作一比較,結果發現:當政府與私人面對相同的金融服務使用成本時,兩者最適稅率之訂定相同,而當政府使用金融服務不需付費時,加值稅制下最適稅率之訂定會受金融機構本身生產成本及報酬的影響。
    Reference: Auerbach, Alan J., and Roger H. Gordon (2002), “Taxation of Financial Services under a VAT,” American Economic Review: 411-416.
    Barham, Vicki, Satya N. Poddar and John Whalley (1987), “The Tax Treatment of Insurance under a Consumption Type, Destination Basis VAT,” National Tax Journal, 40(2): 171-182.
    Boadway, Robin and Michael Keen(2003), “Theoretical Perspectives on the Taxation of Capital Income and Financial Services,”in Patrick Honohan(Ed.), Taxation of Financial Intermediation: Theory and Practice for Emerging Economics, Washington, DC: The World Bank.
    Chia, Ngee-Choon and John Whalley (1999), “The Tax Treatment of Financial Intermediaries,” Journal of Money Credit and Banking, 31(4): 704-719.
    Grubert, Harry and James Mackie (2000), “Must Financial Services Be Taxed Under a Consumption Tax?” National Tax Journal, 53(1): 23-40.
    Hoffman, Lorey A., Satya N. Poddar and John Whalley (1987), “Taxation of banking Services under a Consumption Type, Destination Basis VAT,” National Tax Journal, 40(4): 547-554.
    Jack, William (2000), “The Treatment of Financial Services under a Broad-Based Consumption Tax,” National Tax Journal, 53(4): 841-851.
    Merrill, Peter R., and Harold Adrion (1995), “Treatment of Financial Services under Consumption-Based Tax Systems,” Tax Notes, 68(6): 1496-1500.
    Merrill, Peter R., and Chris R. Edwards (1996), “Cash-Flow Taxation of Financial Services,” National Tax Journal, 49(3): 487-500.
    OECD(2001), Consumption Tax Trends, Paris:Organisation for Economic Co-operation and Development
    OECD(1998), Indirect Treatment of Financial Services and
    Instrument, (available at http://www.oecd.org/).
    Poddar, Satya, and Morley English (1997), “Taxation of Financial services under a Value-Added Tax: Applying the Cash-Flow Approach,” National Tax Journal, 50(1): 89-111.
    Poddar, Satya (2003), “Consumption Taxed: The Role of the Value-Added Tax,” in Patrick Honohan (Ed.), Taxation of Financial Intermediation: Theory and Practice for Emerging Economies, Washington, DC: The World Bank.
    Rousslang, Donald J. (2002), “Should Financial Services be Taxed under a Consumption Tax? Probably,” National Tax Journal, 5(2): 281-291.
    Description: 碩士
    國立政治大學
    財政研究所
    91255019
    93
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0912550191
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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