Study of tax reformation of security transaction income tax

證券交易所得稅之復徵，於民國101年7月25日確定，其立法目的主要係為了租稅之公平正義及改善所得分配不均之情況，本文以相關文獻蒐集及佐以統計資料分析，從財政面、經濟面以及社會公平面研究證券交易所得稅制之改革。 財政收入面為政府課徵租稅首要目的，觀諸實施證券交易所得稅制之美國及日本，證券交易所得之稅收比例不高，我國更因為對證券市場之衝擊，證券交易稅稅收大幅下降，加上沉重的稽徵成本下，財政收入之目標不易達成。我國證券交易市場投資人結構與外國相較差異甚鉅，證券交易所得稅之復徵確實對經濟面造成不小的衝擊。「先求有再求好」之立法政策無疑顯示出證券交易所得稅立法之倉促，公平正義之立法目的確實良善，然而觀其內容可發現實與量能課稅原則並不一致。租稅改革應全面性地檢討，並在公平正義與經濟發展中取得平衡點，提升臺灣在國際市場中之競爭力時，稅基自然就會擴大。In order to improve fairness in the tax system and solve income inequality in Taiwan, starting from January 1, 2013, capital gain derived from the securities transactions shall be subject to income tax. This thesis attempts to study the retaxation of income tax on gains derived from the securities transactions, from different perspectives such as tax revenue, economic and fairness. The primary purpose of taxation is for tax revenue. However, we have found that the percentage of tax revenues from capital gains derived from securities transactions are low in countries which levied capital gain tax, such as Japan and America. The declaration of taxation also has impacted on the turnover of our stock market, making a decline in tax revenue due to cost of taxation plus the revenue reduction of transaction tax. Our structure of stock market is unlike most of other foreigner countries’, therefore, we shall be very cautious with the issue. Fairness is a very crucial factor in tax system, but we also need to find a balance between fairness and economic development when we decide to commence our tax reform