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</div> </div>   <div class="main">  <div class="bread-crumbs"> <div class="wrap"> <a href="http://103.249.53.35/" target="_blank" title="台灣網" class="CurrChnlCls">台灣網</a> > <a href="http://103.249.53.35/gate/big5/econ.taiwan.cn/" target="_blank" title="經貿" class="CurrChnlCls">經貿</a> </div> </div>   <div class="content wrap"> <h1 class="title">臺灣“中研院院士”批稅改圖利富人：林全說法錯誤矛盾</h1> <div class="funcs clearfix single-line"> <div class="info"> <div class="date format single-line">2017-09-30 09:18:00</div> <div class="source format single-line">來源：台灣網</div> <div class="resizer format single-line">字號</div> </div>  <div class="share"> <div id="bdShare"> <div>  <div class="bdsharebuttonbox bdshare-button-style0-32" data-tag="share_1" data-bd-bind="1482825957937"> <a href="#" class="bds_weixin" data-cmd="weixin" title="分享到微信"></a> <a href="#" class="bds_tsina" data-cmd="tsina" title="分享到新浪微博"></a> <a href="#" class="bds_tqq" data-cmd="sqq" title="分享到QQ好友"></a> <a href="#" class="bds_qzone" 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<p>　　台灣網9月30日訊據臺灣東森新聞雲報道，臺灣財務主管部門日前公佈稅改方案，引發外界“劫貧濟富”聲浪，先前曾表態反對股利分離課稅的臺灣“中研院院士”朱敬一再度于Facebook上發文，直言推動此次稅改的前臺灣行政機構負責人林全錯誤矛盾，“朋友歸朋友，他的說法既有錯誤也有矛盾”。</p> <p>　　朱敬一表示，自己如此關心稅改，是因他關心社會公平的理念，並列出15條自問自答解析。他指出此次稅改有五個重點，分別是：一、營所稅率由17%提高到20%；二、將綜合所得稅率由45%最高邊際稅率降至40%；三、將兩稅合一半數扣抵取消；四、將股利所得自綜合所得中抽出，分離課稅，稅率定為26%；五、保留盈餘加徵稅率由10%降至5%。</p> <p>　　針對林全接受專訪時指出“股利的稅率最高還有40.8%，大於薪資所得的40%”的說法，朱敬一則表示，“朋友歸朋友，他的說法既有錯誤也有矛盾”。他指出，林全將20%的營所稅再加上稅後利潤80%的分離課稅率26%，得到20%+80%*26%等於40.8%的結論，基本上就是“營所稅與綜所稅加起來視為股東總稅負”，顯示林全也認同“營所稅加綜所稅是所謂重復課稅”。既然如此，此次稅改就不應取消兩稅合一半數扣抵，反而應回復全部扣抵。“既然提出取消兩稅扣抵的修法方向，就表示他贊同“企業、個人服務不同”，也就不可以回頭來又說股利是重復課稅。”</p> <p>　　朱敬一在問答中指出，公司保留盈餘不是為了躲避發股利，而是為了將來的投資累積資金，保留盈餘課稅其實是扭曲了公司的長期研發與投資成長策略，故應減稅以減少扭曲，因此他是贊成這個修法方向。</p> <p>　　至於對於股利分離課稅，朱敬一表示，越有錢的家庭，股利所得百分比越高；如果綜合所得中的其他所得邊際稅率是40%，但是股利所得改為分離課稅，且稅率只有26%，那當然是百分之百的圖利有錢人，因為他們適用的稅率從40%陡降至26%，當然會導致不公平，“這不是圖利富人，什麼才是圖利富人？”</p> <p>　　朱敬一指出，對於內外資稅差所造成的假外資，如果沒有股利分離課稅，內外資有19%的稅差，可能使得內資轉成假外資套利；但若要縮小內外資股利稅差，就得減低內資股利稅率，但降低內資股利稅率，會拉開股利所得與其他綜合所得適用稅率的差，“內外資稅差”與“不同所得間稅差”，以目前有限的稅改工具，是不可能同時消除的。</p> <p>　　至於兩種稅差何者嚴重，朱敬一認為，內外資稅差比較不嚴重：假外資移動未必有嚴重的、實質面的產業經濟後果，比較是金融面的一次移動現象，衝擊有限，“我的學理判斷告訴我，這個問題並沒有解決的迫切性”。（台灣網王怡然）</p></div> <div class="editor f14">[責任編輯：王怡然]</div> </div>  <div class="page-number"> <script type="text/javascript"> createPageHTML(1, 0, "t20171011_11850449", "htm"); </script> </div>  </div>   <div class="content-plus"> <div class="wrap"> <h3 class="zone-desc-content"><span class="format">相關新聞</span></h3> <ul class="list clearfix"> <li class="list-item single-line f14"><a href="http://103.249.53.35/plzhx/zuopinji/yuanxiaowei/201709/t20170908_11840603.htm" target="_blank" title="林全辭職標誌蔡英文施政走向潰敗">林全辭職標誌蔡英文施政走向潰敗</a></li> <li class="list-item single-line f14"><a href="http://103.249.53.35/taiwan/pu/201709/t20170906_11840134.htm" target="_blank" title="林全卸任前拍板通過漲工資 22K就想解決臺灣低薪問題太天真">林全卸任前拍板通過漲工資 22K就想解決臺灣低薪問題太天真</a></li> 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