[新聞] 股利所得 將採分離課稅
1.原文連結(超過一行或過長必須縮網址):https://tinyurl.com/ke2l5hw
2.原文內容:
2017-04-10 00:47經濟日報 記者沈婉玉台北報導
股利所得委外稅改報告將於周五(14日)出爐,為我國股利所得稅改拉開序幕。
據了解,兩稅合一設算扣抵制將劃上句點,改採分離分級課稅或部分免稅,增加的財源將
拿來減輕股民的稅負負擔,也減少內外資稅負差距。
為解決股利所得負擔較重等問題,財政部委託中華財政學會進行「我國股利所得課稅及兩
稅合一制度檢討」,賦稅署與研究團隊正緊鑼密鼓進行最後確認,周五召開期末報告審查
會。
財政部表示,會參酌各界意見後選定符合施政需要及社會各界期待的方案,5月提出稅改
方案報行政院審議。若修法順利,最快明年5月申報今年所得時就可適用。
現行的兩稅合一制度,公司賺錢應繳納營利事業所得稅,當個人股東投資該公司獲配股利
,個人股東在申報綜所稅時,應將股利所得合併申報;但個人股東可以將公司已繳納稅款
的一半扣抵稅額。
為避免稅率低的散戶、小股東被加稅,配套提出股利抵減稅額。因應稅改後的稅收缺口,
現行17%的營所稅稅率估計僅調高0.5至1.5百分點,綜所稅最高稅率可能維持45%或微降,
再搭配調高薪資特別扣除額等,以維持我國的國際競爭力,又符合租稅公平原則。
股利所得若改採分離課稅單一稅率,會讓高所得者減稅、低所得者加稅,因此股利所得採
分離課稅單一稅率出局。採用股利所得分離分級課稅或部分免稅,各有利弊,也涉及未來
整體稅制變化,研究團隊將兩案併陳,交由財政部定奪。
據了解,股利若採分離分級課稅,將依綜所稅的「家戶所得」,另外設計稅率級距分級課
稅,再合併申報、結算完稅。也就是說,依據綜所稅的級距來課股利所得,綜所稅稅率高
的人,股利所得稅率也高,反之亦然,維持量能課稅的意涵。
若股利所得採部分免稅,以半數計稅為例,就是股利只有一半要併入綜所稅課稅,股利所
得1億元的大股東,等於5,000萬元股利所得可免稅。此種方式可維持綜所稅稅制,但嚴重
衝擊稅基。
3.心得/評論(必需填寫滿20字):
有句老話說:「不期不待,不受傷害。」當各國都在力行減稅,還富於民時,我們偉大的
木栓政府卻大開倒車,強欲逆天理,背人情而行事。學新加坡和澳洲採用一次性課稅很難
嗎?學美國減稅很難嗎?還我兩稅合一很難嗎?開口閉口都是稅基,也不想想收這麼多稅
用到哪裡去,亂搞建設、隨便亂花,此言實在差矣!反正既然政府要誠心誠意的趕錢出走
,那我就大發慈悲的用腳投票,繼續買外國股票,看誰能撐比較久!
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