消費稅的基本介紹

1. 消費稅的基本介紹

2. In the OECD classification, “taxes” are confined to compulsory, unrequited payments to general government. • They are divided into five broad categories: • Income and profits tax, • Payroll tax, • Property tax, • Consumption tax, • Compulsory social security contributions.

3. 一般而言，我們把租稅分成三大類別： ˍˍˍˍ、ˍˍˍˍ、ˍˍˍˍ。 • ˍˍˍˍˍˍˍˍˍˍ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。

4. 消費稅一般又可分為二類： • ˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍ：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。 • ˍˍˍˍˍˍˍ：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。

5. 銷售稅在設計上最主要的二個問題就是ˍˍˍ（tax base）與ˍˍˍˍˍˍ（points of collection)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ˍˍˍˍˍˍˍˍˍˍˍ； • 若僅針對少數幾種財貨及勞務的銷售行為來課徵，稱為ˍˍˍˍˍˍˍˍˍˍˍ。

6. 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ˍˍˍˍˍˍˍˍˍˍ； • 若在每一交易階段皆分別課稅，則為ˍˍˍˍˍˍˍˍˍˍˍ。 • 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ˍˍˍˍˍˍˍˍ，後者稱之為ˍˍˍˍˍˍˍˍ。

7. The most widespread general consumption tax is theˍˍˍˍˍˍˍˍ, also called “Goods and Services Tax (GST) in several countries. • After only fifty years of existence, this tax has become a key source of government revenues in more than 130 countries.

8. The VAT is implemented in 29 of the 30 OECD member countries. • Only the ˍˍˍˍˍ retained a “Sales Tax” system in which all of the tax is collected at the final stage of consumption. 

10. 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ˍˍˍˍˍˍˍˍ。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ˍˍˍˍˍˍˍˍ。 • 關稅又區分為： • 針對出境財貨所課徵者，稱為ˍˍˍˍ； • 針對入境的國外財貨課徵者，稱為ˍˍˍˍˍ； • 針對外國貨物在本國國境轉口時所課徵的ˍˍˍˍ。

11. 我國財政概況介紹 “Government Finance in the Republic of China 2012” 中華民國財政2012, 財政部稅制委員會 This publication describes the major work of the Ministry of Finance in the areas of the national treasury, taxation, customs, and national property. It is published with Chinese and English text. The book includes detailed information and figures to give our readers a comprehensive overview of work performed on our national finances. (http://www.ttc.gov.tw/ct.asp?xItem=70207&CtNode=49&CtUnit=11&BaseDSD=7&nowPage=1&pageSize=15&xiList=70207,10)

12. 各級政府財政歲入歲出淨額

13. Government Spending / GDP – Selected Countries % 資料來源： http://en.wikipedia.org/wiki/Government_spending#Government_spending_as_a_percentage_of_GDP Government Spending as a Percentage of GDP, 2011

14. 各級政府財政歲入淨額結構

15. 民國100 年各級政府歲入淨額，仍以___________、營業盈餘及事業收入為主要來源，其中稅課收入所占比重呈現上升趨勢，由91 年之66.6％上升至100 年之____％。

16. 各級政府財政歲出淨額結構

17. 民國100年各級政府歲出淨額，以__________支出、________支出及_________支出所占比重較大，分別占22.5％、18.1％及17.1％；自91 年以來，以教育科學文化支出及社會福利支出比重各增加2.1 與2.0 個百分點較多，而債務支出比重減少3.4 個百分點最多。 資料來源：中華民國財政2012－國庫業務

18. 各級政府債務餘額 單位：新台幣億元

19. 2011年各國負債概況 資料來源： http://www.nytimes.com/imagepages/2011/07/31/business/31debtGraphic.html?ref=economy

21. 中央政府社會安全支出結構

22. Tax System in Taiwan

24. In total, there are 18 taxes in Taiwan, with 10 national taxes and 8 local government taxes. • Among all 18 taxes, 10 taxes are classified as direct taxes.

25. 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______納入國稅。

26. 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 • 100會計年度以前：北高直轄市 100會計年度以後：五都直轄市

27. Ex：各級政府財政歲入歲出淨額

28. 賦稅收入成長概況

29. 賦稅收入結構

30. 民國100年賦稅收入以_______占40.2％最大，較91 年增加8.1 個百分點，其次為________占16.1％，較91 年減少1.4 個百分點，關稅占5.5％，較91 年減少1.5 個百分點，貨物稅所占比重亦逐漸降低，顯示賦稅結構已有顯著變化。

31. 主要賦稅收入成長趨勢

32. Trends in the Growth of Major Taxes 單位：新台幣拾億元

34. The tax structure has changed in recent years. • 隨景氣復甦，民國100 年各稅收入大多較99 年增加，其中所得稅增加20.3％，貨物稅增加9.4％，關稅增加7.6％，營業稅增加5.8％，土地稅增加4.1％，惟證券交易稅減少10.1％。 資料來源：中華民國財政2012－賦稅收入

35. 直接稅與間接稅比重

36. In the past ten years, due to government efforts in improving the tax structure and in strengthening the collection of income tax each year, revenue from direct taxes as a percentage of total tax revenues has risen. • In CY 2011, total revenues from _______ taxes rose to 59.4%, an increase of 6.3 percentage points compared with CY 2002.

37. 賦稅收入之相對百分比

38. 平均每人稅負及平均每人所得

39. 選樣國家租稅負擔比較

40. 目前在我國現行租稅中，有關消費稅性質的稅目計有：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ˍˍˍˍ為最大消費稅稅收來源。

44. Other Countries • In the statistical nomenclature of the OECD, consumption taxes can be split into two types: • General consumption tax, typically Value Added Tax (VAT) and its equivalent, the Goods and Services Tax (GST). This category also includes the “sales tax” collected by sate and local authorities in the US, which is also levied on consumption but differs significantly from VAT.

45. Taxes on specific goods and services, consisting primarily of excise taxes. It also includes customs duties and certain special taxes on insurance or financial operations.

46. Share of consumption taxes as % of total taxation

47. Tax structures in the OECD area

48. If we look at the unweighted average of revenue from both these categories of taxes as a percentage of overall taxation in the OECD member countries, it can be seen that the proportion is roughly ˍˍˍ %. • In 2009, this amount can further break down to ˍˍˍ for taxes on specific goods and services, and ˍˍˍ for general consumption taxes.

49. Taxes on general consumption as % of total taxation

50. Taxes on general consumption as % of total taxation