消费税的基本介绍

1消費稅的基本介紹IntheOECDclassification,“taxes”areconfinedtocompulsory,unrequitedpaymentstogeneralgovernment.Theyaredividedintofivebroadcategories:Incomeandprofitstax,Payrolltax,Propertytax,Consumptiontax,Compulsorysocialsecuritycontributions.2一般而言，我們把租稅分成三大類別：所得稅、消費稅、財產稅。消費稅(consumptiontax)係指對財貨或勞務銷售行為所課徵的租稅。消費稅的稅基為消費支出，換句話說，消費稅是針對所得扣除儲蓄以後的消費支出為課稅基礎。3消費稅一般又可分為二類：支出稅(spendingtax,expendituretax)：將個人一定期間內(通常為一年)的消費支出總額，減除最低生活消費支出後的餘額，作為課稅的基礎，採累進課稅，稅負難以轉嫁，屬於直接稅，一般又稱為綜合型消費稅。銷售稅(salestax)：對財貨或勞務的銷售行為所課徵的租稅，我們一般常聽到的消費稅即是指此類的租稅。4銷售稅在設計上最主要的二個問題就是稅基（taxbase）與課稅時點（pointsofcollection)的選擇。稅基的選擇：針對所有的財貨及勞務的銷售行為來課徵，稱為一般銷售稅(generalsalestax)；若僅針對少數幾種財貨及勞務的銷售行為來課徵，稱為特種銷售稅(selectivesalestax)。5課稅時點的選擇：若僅就製造、批發、零售之某一階段課稅，稱為單階段銷售稅(single-stagesalestax)；若在每一交易階段皆分別課稅，則為多階段銷售稅(multiple-stagesalestax)。多階段銷售稅可就銷售總額(毛額)課徵，亦可僅就加值額課稅。前者一般稱之為轉手稅(turnovertax)，後者稱之為加值稅(value-addedtax,VAT)。6ThemostwidespreadgeneralconsumptiontaxistheValue-AddedTax(VAT),alsocalled“GoodsandServicesTax(GST)inseveralcountries.Afteronlyfiftyyearsofexistence,thistaxhasbecomeakeysourceofgovernmentrevenuesinmorethan130countries.7TheVATisimplementedin29ofthe30OECDmembercountries.OnlytheUnitedStatesretaineda“SalesTax”systeminwhichallofthetaxiscollectedatthefinalstageofconsumption.單階段的一般銷售稅89圖消費稅之分類此外，銷售稅也可以依在國境內銷售，或國境內(外)銷售至國境外(內)加以區分。前者即一般所稱的消費稅；後者為針對財貨通過國境所課徵的租稅，一般稱為關稅(customduty)。關稅又區分為：針對出境財貨所課徵者，稱為出口稅；針對入境的國外財貨課徵者，稱為進口稅；針對外國貨物在本國國境轉口時所課徵的轉口稅。10TaxSysteminTaiwan11Intotal,thereare17taxesinTaiwan,with9nationaltaxesand8localgovernmenttaxes.Amongall17taxes,10taxesareclassifiedasdirecttaxes.1289會計年度以前：國稅(中央)和地方稅(省和直轄市/縣市)89會計年度以後：國稅(中央)和地方稅(直轄市/縣市)89會計年度以後將原本屬於省稅之營業稅納入國稅。1389會計年度：88/7/1~89/12/31(18個月)90會計年度：90/1/1~90/12/31(12個月)91會計年度以前：公賣利益91會計年度以後：菸酒稅1415賦稅收入總額TotalTaxRevenues1397.11355.11929.81257.81225.61252.81387.31567.41600.81733.9050010001500200025001998199920002001200220032004200520062007NT$:billion16ThetaxrevenuesfromalllevelsofgovernmentswereNT$1,734billionin2007.ComparedtoNT$1,397billionin1998,thegrowthratewas24.1%.1719988.2%28.5%10.8%8.6%3.1%17.5%4.1%0.0%12.4%6.8%20074.7%8.6%7.4%3.1%14.2%0.0%2.9%7.7%9.3%42.1%CustomsDutiesIncomeTaxCommodityTaxSecuritiesTransactionsTaxHouseTaxBusinessTaxMonopolyRevenue(1998)TobaccoandAlcoholTaxLandTaxOthers18TrendsintheGrowthofMajorTaxes398.4150.4114.3244.0173.843.8149.081.9246.1133.753.9730.20.0200.0400.0600.0800.0IncomeTaxCommodityTaxCustomsDutiesBusinessTaxLandTaxHouseTax19982007Unit:NT$billion19Thetaxstructurehaschangedinrecentyears.Thesharederivedfromincometaxhasremarkablyincreased(28.5%in1998,42.1%in2007).Customsduties,commoditytax,securitiestransactionstax,businesstaxandlandtaxhavedeclined.20DirectTaxesandIndirectTaxes55.855.156.657.053.154.855.859.360.463.144.244.943.443.046.945.244.240.739.636.90.020.040.060.080.01998199920002001200220032004200520062007DirectTaxIndirectTax21Thedirecttaxesasapercentageoftotaltaxrevenueshasincreasedabove60%duetotheimprovementofincometaxcollection.目前在我國現行租稅中，有關消費稅性質的稅目計有：營業稅、貨物稅、菸酒稅、關稅、娛樂稅、使用牌照稅。其中，以營業稅為最大消費稅稅收來源。22232420074.7%8.6%7.4%3.1%14.2%0.0%2.9%7.7%9.3%42.1%CustomsDutiesIncomeTaxCommodityTaxSecuritiesTransactionsTaxHouseTaxBusinessTaxMonopolyRevenue(1998)TobaccoandAlcoholTaxLandTaxOthers歷年各項賦稅收入按稅目別比較(各稅含防衛捐及臨時稅在內)單位:千元;%92年度93年度94年度95年度96年度金額百分比金額百分比金額百分比金額百分比金額百分比項目(92.1～92.12)(93.1～93.12)(94.1～94.12)ˉ(95.1～95.12)(96.1～96.12)FY2003FY2003FY2004FY2004FY2005FY2005FY2006FY2006FY2007FY2007合計1,252,766,2181001,387,300,2911001,567,396,3631001,600,803,8941001,733,894,782100一、稅　課　收　入1,220,116,16197.41,353,409,51097.61,531,297,22697.71,556,651,79297.21,685,875,40697.2　(一)國　　　　　稅991,380,20479.11,097,710,29179.11,269,562,886811,295,680,31980.91,420,741,44981.9　　　1.關　　　　稅82,782,7646.678,884,5895.782,373,6685.379,566,925581,859,0704.7　　　2.礦　區　稅10,18703,7990638015802790　　　3.所　得　稅411,086,97232.8455,913,82232.9625,807,05239.9646,217,79940.4730,159,86642.1　　　(1)營利事業所得稅213,682,89717.1241,088,85317.4329,357,07921311,887,57619.5382,633,51022.1　　　(2)綜合所得稅197,404,07515.8214,824,96915.5296,449,97318.9334,330,22320.9347,526,35620　　　4.遺產及贈與稅30,106,2272.429,047,7082.130,450,9041.928,693,7381.828,481,1291.6　　　5.貨物　稅146,011,51111.7159,643,63011.5168,410,90810.7159,201,4829.9149,036,7268.6　　　6.菸酒稅49,772,631448,336,1883.550,443,1513.251,041,9963.250,415,1932.9　　　7.證券交易稅69,283,2055.584,148,3436.168,203,6754.489,954,3855.6128,894,6277.4　　　8.期貨交易稅4,805,7040.48,272,3790.66,341,6730.44,072,4860.35,757,8340.3　　　9.營　業　稅197,521,00315.8233,459,83316.8237,531,21715.2236,931,35014.8246,136,72514.2　(二)省及直轄市稅-0-0-0-0-0　　　9.營　業　稅-0-0-0-0-0　　10.印　花　稅-0-0-0-0-0　　11.使用牌照稅-0-0-0-0-0　(三)直轄市及縣(市)稅*228,735,95718.3255,699,21918.4261,734,34016.7260,971,47316.3265,133,95715.3　　12.土　地　稅111,802,9848.9133,893,3339.7135,370,0178.6131,207,7048.2133,691,1917.7　　　(1)田　　　賦-0-0-0-0-0　　　(2)地　價　稅50,762,0354.152,617,1953.853,705,8563.454,660,3593.459,008,8093.4　　　(3)土地增值稅61,040,9494.981,276,1385.981,664,1615.276,547,3454.874,682,3824.3　　13.房　屋　稅48,029,3583.849,330,9413.650,885,8813.252,500,9993.353,8