證券交易所得稅制研究

Abstract

為縮短貧富差距及維護社會公平正義之目的，證券交易所得稅於民國101年完成立法後，立法院復於104年11月17日通過停徵，以致該政策無法發揮預期成效。為瞭解證券交易所得稅與股市交易之影響，本研究針對證券交易所得稅制度面進行分析，分別就我國及其他主要國家之稅制進行介紹、比較我國證券交易稅與證券交易所得稅之異同及證券交易所得稅與房地合一新制之異同，並比較各國稅制之優劣，同時就證券交易所得稅對交易量之影響進行分析比對。本文以統計方法ｔ檢定來檢測證券交易所得稅實施及相關修法等事件前後交易量是否具等效性，以瞭解證券交易所得稅對股市交易之效應，藉由分析、揭露證券交易所得稅對股市交易之影響，並參酌國外證券交易所得稅制推動成效，可作為我國日後在證券交易所得稅制改革之參考。

To narrow the gap between rich and poor, and maintain social fairness and justice, income tax on gains derived from the securities transactions was completed the legislation. However, the Legislative Yuan stop imposing taxation, so this tax regulation cannot execute thoroughly. To realize the impact of the tax system on the trading volume of the stock market, this study introduce the current tax system, analysis the impact of the trading volume of the stock market, and compare the difference between Taiwan and the other countries. This paper uses the statistical methods t test to detect the equivalence between before and after the related events happen. By analyzing the results and comparison the effects on the income tax on gains derived from the securities transactions, refer to the advantage of other countries tax system which will be the guideline for future tax reform in Taiwan.