洪鎌德臺灣大學：國家發展研究所顏淑華Yen, Shu-HuaShu-HuaYen2007-11-272018-06-282007-11-272018-06-282007http://ntur.lib.ntu.edu.tw//handle/246246/57194地方自治事業的發展與落實，繫於地方財政之充裕與健全，故地方政府在民主國家中扮演著相當重的角色。由於財政為庶務之母，因為使各級地方機關首長實現其施政理念與政策目標，落實選舉政見，順利推行各項政事，必須有適當的歲入財源以資因應。 稅課收入是政府財政收入的主要來源，用以支應政府支出需要，政府應量出為入以維持收支平衡。然而地方政府長期缺乏稅課自主權，稅課收入未能隨著支出增加而成長，反而因經濟不景氣及中央減免稅政策而產生減少，財政收支短絀擴大，地方財源不足問題日益惡化。為解決地方政府課稅自主權以充裕地方財源，民國九十一年十二月十一日頒布實施「地方稅法通則」，賦予地方政府課徵地方稅權力。 「地方稅法通則」係以充裕地方財源、提高地方財政自主性以落實地方自治為立法宗旨，但在該通則施行至今四年餘，似乎未能如預期開闢稅源，以裕庫收改善地方財政惡化，其立法宗旨提高地方財政自主的效果並未達成，而地方政府執行效益如何？該通則實施在是否有窒礙難行之處？是值得探討。 本研究分析瞭解我國地方財政困窘之原因，探討美國、德國、日本等主要國家地方稅制的架構及法令建制之經驗，瞭解其中央與地方財政自主性關係，希望能對我國地方稅制有所啟發及參考。 本研究提出幾點結論如下： 一、現行財政政策維持中央集權、集錢的方式。 二、地方稅法通則施行後，衍生之法制面與實務面問題應予改善。 三、地方稅法通則之施行對地方財政自主性的助益相當有限。 四、受限於現行租稅環境，地方政府欲調整地方稅課收入困難重重。 本文研究建議如下： 一、地方稅法通則施行問題應檢討修正。 二、中央應將現行地方稅目之立法權下放。 三、中央應建構完善租稅制度，改善地方政府加稅環境。 四、地方政府應積極開源節流，堅守財政紀律。The development of the local government industry depends on whether its financial situation is sufficient and sound or not. An old quotation says, “Finance is the mother of general affairs.” Sufficient financial revenue makes the local government run because all the local governors need financial resources to adapt and implement their policy recommendations during election campaigns. Tax revenue which is the main financial resources of local government is devoted to government expenditure. The government should strike a balance between the demands for expenditure and the requirements of taxes. For a long time the local government has lacked an independent fiscal authority for taxation; therefore, the amount of tax revenue isn’t on the increase with the growth of expenditure, but on the decrease due to the recession and the exemption of tax. The gap between revenue and expenditure becomes greater and greater and consequently the shortage of fiscal resources goes from bad to worse. In order to solve this problem, the general regulations of local government taxation passed to have the local government exercise their authority to collect local tax. The aim of the general regulations of local government is to expand the fiscal resources of the local government and to improve the fiscal autonomy of the local government so that the local government industry can develop well. It has been four years since the general regulations of local government passed. However, the amount of fiscal resources doesn’t increase as expected. It’s likely that the local government didn’t achieve the aim mentioned above. Are there any difficulties in putting the general regulations of local government into force? First, this paper will discuss why the local governments in Taiwan become so financially embarrassed at the moment. By evaluating the fiscal autonomy between national and local governments in other countries and referring to the framework and the legislation of local taxation in USA, Germany and Japan, this paper will offer some suggestions on the local tax system in Taiwan. This paper comes to the conclusion that: 1. The fiscal policy nowadays in Taiwan remains centralized. 2. There are legal and practical problems to be solve even after putting the general regulations of local government into force. 3. The general regulations of local government doesn’t go far in fiscal autonomy of the local government. 4. The local government will encounter many difficulties while exercising their authority to collect local tax This paper will offer some suggestions mentioned below, 1. The Government should put in serious efforts to maintian a sound tax system and improve the circumstance for the local government to add tax. 2. There should be examinations to be done in the general regulations of local government. 3. The Government should vest the local governments with authority to add tax items. 4. The local governments should make every effort to collect tax, save expenditure and keep fiscal discipline.口試委員會審定書 謝辭 中文摘要…………………………………………………………i 英文摘要……………………………………………………… iii 第一章 緒論……………………………………………………1 第一節 研究緣起與動機…………………………………1 第二節 研究目的與範圍…………………………………4 第三節 研究方法…………………………………………4 第四節 研究限制…………………………………………6 第五節 章節安排…………………………………………7 第二章 我國地方財政問題分析………………………………9 第一節 中央與地方財政劃分……………………………9 第二節 現行地方稅制問題…………………………… 21 第三節 地方租稅立法權之現況分析………………… 30 第四節 地方稅法通則相關規定……………………… 35 第五節 小結…………………………………………… 44 第三章 地方財政相關理論探討…………………………… 47 第一節 地方財政基本理論…………………………… 47 第二節 地方財政與地方財政自主…………………… 54 第三節 地方稅的基本理論…………………………… 61 第四節 稅捐立法權及收益權之歸屬………………… 70 第五節 小結…………………………………………… 76 第四章 美、德、日三個國家的地方稅制分析…………… 79 第一節 美國…………………………………………… 79 第二節 德國…………………………………………… 89 第三節 日本…………………………………………… 97 第四節 小結……………………………………………104 第五章 地方稅法通則施行後之地方財政…………………109 第一節 地方政府加稅的可行性探討…………………109 第二節 各縣市地方政府財政概況評析………………112 第三節 地方稅法通則施行後之檢討…………………120 第四節 小結……………………………………………125 第六章 結論與建議…………………………………………127 第一節 結論……………………………………………127 第二節 建議……………………………………………130 參考文獻………………………………………………………133 附錄……………………………………………………………141 附錄一 地方稅法通則……………………………………141 附錄二 訪談對象資料表…………………………………143 附錄三 訪談題目…………………………………………144 附錄四 訪談紀錄…………………………………………145en-US地方財政地方財政自主地方稅法通則稅課收入政府支出local fiscal autonomylocal fiscalthe General Regulation of Local Government Taxationtax revenuegovernment expenditurethesis