因應少子高齡化所得稅法制之研究以-所得稅法第17條為主題

• Main Authors: LO CHUN JU, 羅春祝
• Other Authors: 黃俊杰
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/53216946966171119315

碩士 === 國立中正大學 === 法律學研究所 === 103 === According to the Council for Economic Planning and Development "CEPD" in October 2011 estimated that young people born after 1990, will be 30% without children and 40% without grandsons, referred as "9034" phenomenon. The declining birthrate phenomenon causes the student’s buildings idle, redundant teachers and other issues. Besides, the impact to Taiwan's industries in the future, such as obstetrics and gynecology, printing, and shortage of manpower and labor forces will be seriously unbalanced. There is a decreasing trend on the comprehensive income tax levied owing to the demographic change mainly in the labor force in the long-term term. The comments from the economists that the children are public financial outside goods in nature, and therefore induce consumers with "free-riding" psychology. The households do not want to have children. The tax population policies have a significant impact on the economic and social development. The most obvious and effective example in the 1970s with the implementation of comprehensive income is "two is just right". The policy timely implemented in order to drive up the number of neonatal birth improves the goal of social collective sharing to the individual and families raising responsibilities. This paper focuses on the Income Tax Act Section 17. Currently the special deductions $25,000 on infants before school learning should be added owing to really tiny weak incentives, and should be also extended to the taxpayer's own children under 14 years old, and to the other dependent relatives. Another obvious issue is un-enough allowance. To enable the taxpayer to execute the legal community duty, the increased allowance shall not be less than the amount of Social Assistance Act. The fees related to earned income deduction only $104,000, but the executors of the business may deduct the related costs, expenses. The fees on tax practice between the individuals and the business caused form the identified differences find too large disparity. The effective solutions to the constant controversy of tax practice are both on the fixed tax-free to the salary income earners and include deductions, and supplemented by the standard rate issued by the Ministry of Finance to calculate the necessary expenses as the deduction ceiling. From 2013 onwards, the policy of 2% plus levy supplementary health insurance premiums is implemented. According to Miss Shuhui Li’s empirical research on the family commercial insurance expenses, the increased health insurance premiums would reduce Medicare spending of personal accident hazards, and have squeezed between these two results. The premium deductions have not been adjusted from 1987. It should be increased to $52,800 and adjusted in accordance with the price index. Or it depends on the taxpayer's marginal tax rate applicable to the half of the deduction ceiling and in actual expenditures for the lower limit, and extends to the other dependent relatives. The education tuition costs families the highest expenditure. In order to prevent inadequate deductions of the education tuition against the free development and family planning, the proposed increase of education tuition deduction amounted to $58,200 and which should be adjusted according to price index. Besides that, the restrictions on the identity should be excluded, and accompanied by auxiliary actual expenditure for the implementation of the equality principle. The Executive Yuan proposed draft amendments of "Income Tax Act" on Article 15 to make a couple in various types of income tax calculated separately. In this way, it does not increase the tax burden due to the marriage. Another Civil Code Section 982 as amended by the registration of the marriage ceremony, it is prone to de facto marriage. But the effect of marriage and children's rights is closely related to the welfare. In order to encourage marriage registration so as to enhance fertility, it is necessary for the government to be the matchmaker to present one million allowances as gifts for married couples, and which amount should be adjusted according to the price index, or to apply the wedding special allowance deduction doubled for married couples within 5 years since the marriage year. The consolidated income tax is affected seriously by the low birthrate and aging. The impact of rapid population reduction would result in national security issues. There is an urgent need to adjust the population policy by the tax allocation of resources so as to inject a new wave of vitality and culture of tax sources in the "low birthrate and aging" society.