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頁籤選單縮合
題名 | 營業稅稅收分配問題之探討=The Discussing the Distribution of Business Tax Revenue |
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作者姓名(中文) | 陳明月; | 書刊名 | 美和專校學報 |
卷期 | 15 1997.06[民86.06] |
頁次 | 頁111-124 |
分類號 | 567.5 |
關鍵詞 | 營業稅; 稅收分配; Business tax; The distribution of tax revenue; |
語文 | 中文(Chinese) |
中文摘要 | 我國營業稅為(省)市政府主要的財源,在省、市間存有分配不均的現象,雖直轄 市按其營業稅收入總額百分之五十交付中央統籌分配省及直轄市,但實際分配結果,以八十 四年度為例,仍是財政狀況最佳的臺北市分配最多,財政狀況最差的臺灣省分配最少,未能 有效改善營業稅稅收在省、市間分配不平均的現象。本文先就我國營業稅現況分析,探討造 成稅源水平分配不均的因素,並研擬投計一套明確的營業稅分配分式,找出反應營業稅基本 特質、財政需要及財政能力的指標,使營業稅稅收分配更加合理,以作為未來營業稅稅收分 配制度改革之參考。 |
英文摘要 | Business tax is the main source of finance of the provincial/the municipal governments in our country, which is not equally distributed between the province and the municipalities. The municipal governments have paid the central governments fifty percent of their total business tax. Even so, the real result of the distribution in 1995 shows that Taipei, with its best financial condition, has got the most. While Taiwan provincial Government with the worst economy, only the rest. This can't effectually improve the unfair distribution of business tax revenue between the two. This article, based on the analysis of the present business tax in this country, centers on the factors which cause the horizontally unfair distribution of the Tax. Meanwhile, it can reach a formula for a definite distribution of business tax. Furthermore, the indexes to the basic quality of business tax, the financial demand and financial condition can be inferred. They also contribute to the possibility that business tax revenue can be more reasonably distributed, and the futural reform of distribution system can be achieved. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。