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題名 建立我國所得稅最低稅負制度之研究
作者 陳明進;朱澤民;林世銘;葛克昌
貢獻者 財政部
國立台灣大學會計學系;國立政治大學會計學系
關鍵詞 最低稅負;alternative minimum tax;財政（含金融，保險）
日期 2005-01
上傳時間 23-Nov-2010 16:24:00 (UTC+8)
摘要 近年來各界基於經濟、社會發展之可量，常以租稅減免作為工具，造成稅收損失，損及政府稅收，破壞租稅公平。考量我國現行租稅優惠上無法全面取消，本研究將研議參採美國、加拿大、南韓等國家發展之經驗，對於因享有租稅優惠而繳納較低稅負或免稅之法人及個人，以增訂最低稅負之方式，達成全民對國家財政之基本貢獻度，並有助於適度維護社會公平。 In order to stimulate economic development, Taiwan has been providing widespread tax incentives to both firms and investors. However, tax preferences have been criticized for impairing tax equality and social justice. This research aims to propose the alternative minimum tax (AMT) system for Taiwan. The research methods include a review of the alternative minimum tax systems adopted by various foreign countries, simulations of possible tax revenue changes had Taiwan adopted each potential AMT alternatives, and holding conferences to solicit opinions from CPAs, business leaders, and tax policy makers.
關聯 94mof008
基礎研究
委託研究
研究期間: 940401~940630
研究經費: 500 千元
資料類型 report
dc.contributor 財政部en_US
dc.contributor 國立台灣大學會計學系;國立政治大學會計學系en_US
dc.creator (作者) 陳明進;朱澤民;林世銘;葛克昌zh_TW
dc.date (日期) 2005-01en_US
dc.date.accessioned 23-Nov-2010 16:24:00 (UTC+8)-
dc.date.available 23-Nov-2010 16:24:00 (UTC+8)-
dc.date.issued (上傳時間) 23-Nov-2010 16:24:00 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/48496-
dc.description.abstract (摘要) 近年來各界基於經濟、社會發展之可量，常以租稅減免作為工具，造成稅收損失，損及政府稅收，破壞租稅公平。考量我國現行租稅優惠上無法全面取消，本研究將研議參採美國、加拿大、南韓等國家發展之經驗，對於因享有租稅優惠而繳納較低稅負或免稅之法人及個人，以增訂最低稅負之方式，達成全民對國家財政之基本貢獻度，並有助於適度維護社會公平。 In order to stimulate economic development, Taiwan has been providing widespread tax incentives to both firms and investors. However, tax preferences have been criticized for impairing tax equality and social justice. This research aims to propose the alternative minimum tax (AMT) system for Taiwan. The research methods include a review of the alternative minimum tax systems adopted by various foreign countries, simulations of possible tax revenue changes had Taiwan adopted each potential AMT alternatives, and holding conferences to solicit opinions from CPAs, business leaders, and tax policy makers.en_US
dc.format application/pdfen_US
dc.format.extent 4214803 bytes-
dc.format.mimetype application/pdf-
dc.language zh-Twen_US
dc.language.iso en_US-
dc.relation (關聯) 94mof008en_US
dc.relation (關聯) 基礎研究en_US
dc.relation (關聯) 委託研究en_US
dc.relation (關聯) 研究期間: 940401~940630en_US
dc.relation (關聯) 研究經費: 500 千元en_US
dc.subject (關鍵詞) 最低稅負;alternative minimum tax;財政（含金融，保險）en_US
dc.title (題名) 建立我國所得稅最低稅負制度之研究zh_TW
dc.type (資料類型) reporten