政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/102288
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    政大典藏 > Journal of NCCU > Issue 49 > Journal Articles >  Item 140.119/102288


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/102288


    Title: 營業稅與加值稅
    Other Titles: Business Tax vs. Value-added Tax
    Authors: 張慶輝 
    Chang, Chiang-huei
    Contributors: 財政所
    Date: 1984-05
    Issue Date: 2016-09-26 15:06:17 (UTC+8)
    Abstract: 本文旨在探討以加值稅代替營業稅、部分貨物稅與印花稅對國內經濟可能產生之影響。本文首先駁斥此次改制會導致物價不穩定的說法，認為它只會引起相對價格的變動，與物價水準之決定與變動無關。就資源配置而言，由於擬議中加值稅並非對所有財貨與勞務課徵，亦具局部性租稅之特徵。稅制改革只不過是以新的扭曲要素代替三稅下舊有之扭曲。根據著名的次佳定理，資源配置效率難望獲得重大的改善。至於此次改制是否會引起所得分配的改變，端視加值稅制下對免稅商品究竟採取一般免稅或全部免稅而定。如屬前者，加值稅與三稅對所得分配的影響並無任何實質的差異；如屬後者，在許多情況下，負擔較重三稅稅負的生產因素，在加值稅下稅負可望大大地減輕。
    Relation: 國立政治大學學報, 49, 133-159
    Data Type: article
    Appears in Collections:[Issue 49] Journal Articles

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