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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。
In Taiwan, the “Legislative Yuan” passed amendments to the relevant provisions of the “Income Tax Law” and the “Basic Tax Revenue Regulations” on July 25, 2012 and resumed the tax recovery of stock exchanges from 2013. The complex established the principle of quantity and taxable principle as the principle of the taxation of the stock exchange and clarified the boundaries of taxation and tax benefits on the stock exchange. However, many legal disputes have arisen: whether the tax on securities exchange can really implement the principle of quantity and taxability, 8500 stock market levy threshold whether the stability of the law and the “income”, revenue recognition, cost deduction and many other issues. In this regard, legislation should clarify the taxation of securities exchanges and securities trading tax position, the practical level should improve the relevant supporting measures.