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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/135818


    Title: 機車貨物稅的退場
    The Cessation of Commodity Taxation of Motorcycles
    Authors: 陳國樑
    Chen, Joe
    石恩銘
    Contributors: 財政系
    Keywords: 租稅公平;租稅正義;特種貨物稅;稅制正當性;機車貨物稅
    Date: 2020-09
    Issue Date: 2021-06-16 15:23:56 (UTC+8)
    Abstract: 台灣長久以來以機車為貨物稅課稅標的之一的作法,機車課徵貨物稅主要原因,源於機車在195、60年代為高價商品,因此以機車為課稅標的,具備「奢侈稅」的意味,然近日引發各界熱議。本文透過財政學理說明:一、整體貨物稅制度未必有足夠正當性;二、機車貨物稅的現況已造成有違「公義」之疑慮;三、財政部的論述尚不足以作為堅持課徵機車貨物稅的理由。
    Relation: 月旦財稅實務釋評, No.9, pp.8-14
    Data Type: article
    DOI 連結: https://doi.org/10.3966/270692572020090009001
    DOI: 10.3966/270692572020090009001
    Appears in Collections:[財政學系] 期刊論文

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