The research on the general income tax issue fairness, work satisfaction and organization promises on the military soldier

• Main Authors: Yu-An Lin, 林育安
• Other Authors: Ye Jia Nan
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/94738161032325421917

碩士 === 中華大學 === 行政管理學系(所) === 98 === The Executive Yuan have passed the new tax income law correction, this policy will starts on year 99 Jan 1st, and will be applying on the year 100 May 31st for the tax return. This movement is estimated to influence on 350,000 professional soldiers, school teachers and kinder-garden teachers. Base on the military soldier tax issue debating for over 30 years. From the point of fairness, this would be the milestone for the tax system in the Taiwan history, which also means Tax would go more reasonable and fair. According to the report, it points out 70% f the civilian supports the tax system for military solider, resulting total increase of the national treasury income of 151 billion. Part of the 57.3 billion containing the military solder’s income tax. However, the system will change “how much they tax, how much they will make it up” as the principal concern. By recalling the earlier age the government move to Taiwan, the Ministry of Finance ran shortage of finance support. The national security needed to support the military force, the soldier’s life was very difficult and tough with low salaries. From their hard work, it’s very difficult to survive and support the family. Until the Year 60s, the economy was booming and the wages for solders slowly increased, however, the solider was still living is low standard quality of life, but high respectable from the society. Until the year 70s, the average Taiwanese income high had increased, and the military soldier’s salary is still less than the average income; this phenomenon kept going until the 80s. With the impact of the lower income society, the military soldier’s income went closer to the average income. The recent years of economy crisis, high unemployment rate and the average income went down. Comparing to other job, military soldier’s salary became more reliable and stable. When the economy is bad, military solder’s salary becomes the top rated choice, and also the political law maker’s strategy of debating, and focus for the election pools. Besides, there are so many frauds happened from the military during these recent years, civilians have many bad images and critics towards soldiers, consequence the military tax policy system move into next new level. However, the problem is whether the military soldier had received the reasonable wages, or reached to the minimum wages income tax? In which way should tax system on Military soldier’s be reasonable, making overall national security force to receive work satisfaction in order to have higher efficiency towards and dedicate their life into the country and build up stronger force in order to strengthen the national army force. This research is compulsory for reasonable analysis, and use different point of view to do further study. In order to understand the taxation fairness, work satisfaction, and organization promises relationship. This research will apply from year 98 October to November, by using the survey of telephone, email or contact personally and visit in the Taipei County of National military force soldiers. The total survey would be 1000 copies and return in 954 copies. The incomplete survey would not be counted and become invalid. There are 950 copies of valid survey, and successfully return in 95%. This research is using the SPSS statistic analysis software to certify this assumption, and by appointed ranking of soldiers with personal interview. The conclusion comes to following: The direct impacts for the military soldier with taxation system on fairness and work satisfaction. The direct impacts for the military soldier with taxation system on work satisfaction and organization promises. The significant impacts for the military soldier with taxation system on fairness and organization promises. Based on the above conclusion, this research gives some suggestions and figure out the future study of the new research students.