二十一世紀我國所得稅制度的建構—營利事業所得稅部分

Abstract

對於現階段我國營利事業所得稅改革的具體建議如下：一、全面停止現行兩稅合一設算扣抵制度，讓公司回歸獨立的課稅主體。二、將營利事業所得稅改為公司或法人所得稅；獨資、合夥之營利事業營利所得則維持目前在個人階段課徵的做法。三、對法人所得課稅應力求對公司理財融資以及投資決策的中立原則。四、法人所得稅的改革應致力於資本的流通障礙的消除，打造有利於投資及企業成長的稅制環境。其中針對三、四部分，我們選擇了法人自有資本扣除（allowance for corporate equity; ACE）制度，作為取代現行設算扣抵的兩稅合一制度的改革方向。

We propose the following directions for corporate income reform in Taiwan: 1. Abandon the dividend imputation system and tax corporations and their shareholders as separate entities. 2. Change the current system of Pro?t-seeking Enterprise Income Taxation to the system of legal entity income tax; remove sole proprietorship businesses and the partnership businesses from corporate taxation. 3. The new tax system should strive to achieve neutrality in terms of corporate finance and investment decisions. 4. The new tax system should facilitate capital mobility to create an investment-friendly business environment. In particular, we suggest a reform of the corporation tax system in Taiwan to include an allowance for corporate equity (ACE), as proposed in Mirrlees et al. (2011).