第 10 章　財產稅

第 10 第第第第

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第 10 章　財產稅. 第一節財產稅的意義與特性. 財產稅的主要特性，有以下幾點：符合社會公平：財產稅一般係納稅人以自己的所得或財產多寡所繳納的租稅，與納稅人僅扮演替政府向消費者代徵的租稅相較，如消費稅，較不容易的轉嫁。合乎效率原則：因為土地的供給固定，價格彈性為零，因此對土地課稅並不會影響市場最適數量，超額負擔也不會發生，符合租稅「中立性」目的。. 充裕地方財源：地方政府從事公共建設的財源，除工程受益費及規費外，主要仍需依賴符合受益原則、稅源劃分容易、具地區特性、以及稅收穩定的租稅。 - PowerPoint PPT Presentation

Transcript of 第 10 章　財產稅

10
(traditional view)
(new view)
(P*)E0EP*P*S
19.1
P*
19.2
()()
19.3
2
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4
15153016
163
()(30.25)()

()()7()()
2
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(90.75)211.75A11140(922
101102
10131132
19262010 ()
404440111922,6030
(170) 2701608,800170 (1)
( ()) 3 88 18,0008022,000 888 8,800 (170) A () 18,000 88 1584,000 () 22,000 80 176 () 8,800 888 7814,400 1584,000 176 7814,400 1,1158,400 - = 1,1158,400 - 170 = 9458,4009458,400 170 5.56(51025 0/00) 170 10 0/00 17,0005 850 15 0/00 127,500510 958,400 25 0/00 23,960 17,000 127,500 23,960 168,460 1 2 3 B() (0.065) 1,1158,400 25 0/00 (1700.065) 278,96011500 168,460
1 8 31 8 4 5 ( )
(capital gains) 2835
9131529
547
-20
283301
89392
931142829331335%1340%10%
=-/100-(+++)
303030
38353535331
100%20%100%200%30%200%40%
94130332020%3030%4040%
(3) 1 = ( ) (20%) 2 = ( ) (30%)-[(30%-20%)] - ( A ) 20A0.10 2020%A0.08 3030%A0.07 4040%A0.06 3 = ( ) (40%)-[(40%-20%)] - ( B ) 20B0.30 2020%B0.24 3030%B0.21 4040%B0.18
50162 200%8 35 -x() (160,00050)-(20,00050200%)-80,0005,920,000 ( )5,920,000(20,00050200%)296/100 2,000,00020%=400,0002,000,00030%=600,0001,920,00040%=768,0003030%2,000,000(30%-20%) 30%+ 1,920,000(40%-20%) 30%=175,200 400,000+600,000+768,000-175,200=1,592,800
x-= 5,920,00040%-(40%-20%)30%2,000,0000.211,592,800 10% 5,920,000x10%592,000
34 3 7 710%
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A A A A 92 12 1 450 50 93 12 1 ( 500 430 ) ( ) = 500 ( 450 50 )A( 100 ) A 50 < 100 50 ( ) 430 ( 450 - 50 )A ( 30 ) A 50 30 A 30
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3135=[(-) ] =(/) (-)]
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2812815512
()() ()
1.2%2%1.2%3%5%1.5%2.5%
180 15 3,000 15 180 1/6 303% 3,000 (180 1/6) 3% 2,700 3,000 150 1.2% 5,400 2,700 5,400 8,100
30 30
(capitalization)(positive capitalization)(negative capitalization)
(Oates, 1969)()()
(Edel and Sclar, 1974)19501950
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