A Preliminary Study on the Business Tax System of Special Food and Beverage Services in Taiwan
Date Issued
2009
Date
2009
Author(s)
Chen, Kuan-chi
Abstract
The business tax of special food and beverage services enterprises originates from the entertainment tax. Based on the legislative intent of restraining extravagance and forbidding the development of sex industry, it aims to combine the prohibition with taxation by means of high tax rates. From the viewpoints of the history of the special food and beverage services enterprises, law, finance and feminist, the thesis tries to discuss whether the purpose of combing the prohibition with taxation could be fulfilled or the constitutional right of citizens would be obstructed by way of high tax rates.The taxation of old business tax system in Taiwan depended on total business turnover. It was replaced by the taxation of value-added tax base when the Business Tax Act passed its 15th amendment in 1985. The tax system of special food and beverage services enterprises belonging to non-value-added business tax system, increases the cost of the business agents to combine the prohibition with taxation through high tax rates, the way that input tax cannot deduct output tax and taxation of the entertainment tax. However, it is difficult to define the extravagant behavior under the social and economic development in Taiwan nowadays. Also, it is questionable that only the special food and beverage services enterprises are considered as extravagant behavior while other industries of quality goods and jewelry are exempt from the entertainment tax. These seem to transgress the principle of tax neutrality. By collecting information from books, journals and papers, the study focuses on the appropriateness of tax rate. In the meantime, from the aspects of social and economic development and environment in Taiwan, the legislative intent, taxation theories, feminist and the levy practice, it comments and analyzes whether the tax rate has achieved the results of combining the prohibition with taxation since it was brought into effect from 1980, or the tax rate has caused more unfair situations. It looks forward to design a incentive mechanism to allow the illegal operators of the special food and beverage services enterprises to register legally, instead of becoming the hotbed of drugs and pornotopia, to make the levy of the tax system in more accordance with the taxation theories, to save levy cost, to enhance administrative efficiency, and it hopes the levy would not go against gender mainstreaming and hamper the policy of art and culture development as well.
Subjects
the business tax system of special food and beverage services
value-added and non-value-added business tax
business tax
Special rates
Special sales
Type
thesis
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