車輛定期稅負徵收制度改善之研究

Abstract

使用牌照稅及汽車燃料使用費為政府財政重要收入之一，二者分屬不同主管機關、不同徵收用途；前者主管機關為縣市政府，是地方政府的稅收之一，屬統收統支；後者則為交通部所主管，為公路養護、修建及安全管理之經費，屬專款專用；其徵收對象皆為公路監理機關列管之車輛，徵收作業方式相同，徵收時間相近，稽徵作業重置，形成社會資源浪費。 我國為海島型國家，海岸線狹長，油品走私容易，汽車燃料使用費採隨油徵收不易有效落實，另改採石油稅徵收則牽涉範圍甚廣；一般百姓對於定期稅負項目易生混淆以及多次繳納與提示收據困擾等；在政府財政日漸吃緊以及人力資源不能無限膨脹下，減少政府無謂的損失，配合國內環境，亟需建構一套適合時宜之車輛稅負制度。 研究結果發現，取消徵收使用牌照稅及汽車燃料使用費，改以汽車稅之名，由車輛列管之監理機關統一徵收、管理。其優點：1.避免以「使用」之名課徵，而無「使用者付費」之實，淪為「一稅兩納」詬病；2.避免發生專戶內保留巨額現金及挪用弊端；3.減少作業重置及人力成本，避免稽徵過程產生之額外耗損；4.減少民眾納稅負擔和納稅成本，並能達成預定的稅收；5.解決紛擾數十年之汽車燃料使用費徵收政策； 6.精簡組織編制，提升行政效率和效能等；使政府整體行政資源發揮到最大效益，人力及物力之耗損降到最低，達成政府與人民雙贏目標。

License plate tax and motor fuel levy are two important sources of government revenues. Both of them are levied on different grounds and are attributed to different layers of government. The license plate tax is separately collected by each jurisdictional government to support its governmental expenditure. On the other hand, the motor fuel levy, administered by ministry of transportation and communication, is designated to fund the maintenances, reconstruction of roads and to improve transport security for road users. The license plate tax and fuel levy are collected against the motor vehicle registers by the motor vehicle supervision institutions. Since the two levies coincide in terms of collection periods and procedures, it results in repeated wastes of social resources. Taiwan is an island country and has narrow seashore, which makes fuel smuggling easier. Still, it is a problem for the government to charge the motor fuel levies along with fuel filling. If the fuel consumption is charged based on gasoline tax instead, it will be involution. It is too confusing to the tax payers for periodical tax payments and cumbersome to the collectors for multiple issuing receipts. While the governmental treasury is getting tougher to support growing employees, it is suggested that we should bring about a more feasible motor tax and levy system to fit our socio-political and economical environments. According to the research results, the license plate tax and the motor fuel levy should be merged to one “motor” tax regime. The tax can be collected by the motor vehicle supervision institutions. There are several advantages for the single tax system. First, this single tax collection method can avoid the awkward situation of “one tax, two payments”. Second, the tax payer need not deposit sizable cash in a specific account and need not worry about embezzlement. Third, it can eliminate repeated procedures and labor costs. Fourth, it can reduce taxpayers’ payment burden and collectors’ labor costs and schedule the revenues through out the year. Fifth, it can also resolve the ever-lasting arguments on motor fuel collection policy. Finally, due to the revenue simplification, the tax bureau can trim off its organization size. In turn, the government can eliminate excess executive resources so as to reward the tax payers in a win-win solution.