国际经济法学刊
國際經濟法學刊
국제경제법학간
2014年
1期
244-257
,共14页
台湾地区“立法院”在2012年7月25日通过“所得税法”及“所得基本税额条例”相关条文修正案，并自2013年恢复征收证券交易所得税。此次复征确立了量能课税原则作为证券交易所得税的建制原则，明确了证券交易所得税税收优惠的界限，却引发了诸多法律争议：证券交易所得税能否真正落实量能课税原则，设置股市8500点课征门槛是否影响法的安定性以及“设算所得”、收入确认、成本损失扣除等诸多问题。对此，在立法层面应厘清证券交易所得税与证券交易税的定位，实践层面应完善相关的配套措施。
檯灣地區“立法院”在2012年7月25日通過“所得稅法”及“所得基本稅額條例”相關條文脩正案，併自2013年恢複徵收證券交易所得稅。此次複徵確立瞭量能課稅原則作為證券交易所得稅的建製原則，明確瞭證券交易所得稅稅收優惠的界限，卻引髮瞭諸多法律爭議：證券交易所得稅能否真正落實量能課稅原則，設置股市8500點課徵門檻是否影響法的安定性以及“設算所得”、收入確認、成本損失釦除等諸多問題。對此，在立法層麵應釐清證券交易所得稅與證券交易稅的定位，實踐層麵應完善相關的配套措施。
태만지구“입법원”재2012년7월25일통과“소득세법”급“소득기본세액조례”상관조문수정안，병자2013년회복정수증권교역소득세。차차복정학립료량능과세원칙작위증권교역소득세적건제원칙，명학료증권교역소득세세수우혜적계한，각인발료제다법률쟁의：증권교역소득세능부진정락실량능과세원칙，설치고시8500점과정문함시부영향법적안정성이급“설산소득”、수입학인、성본손실구제등제다문제。대차，재입법층면응전청증권교역소득세여증권교역세적정위，실천층면응완선상관적배투조시。
On July 25, 2012, Taiwan's “Legislature” passed relevant a-mendments to“Income Tax Act” and “Income Basic Tax Act”, which restored the imposition of the securities and future income tax since 2013.This re-taxation established Ability-to-pay Principle as legal basis of income tax on gains derived from securities transactions, and defined the limits of tax benefits.However, it has also spawned numerous legal debates: whether income tax on gains derived from securities transactions has real y taken into account the Ability-to-pay Princi-ple;whether the threshold of 8500 points would affect stability of the law; and how to tackle issues such as“imputed income”, income recognition, and cost &loss deduction.The authority should clarify the distinction between income tax on gains derived from the securities transactions and securities transaction tax in legis-lation, and improve the relevant supporting measures.
