2007-06-252024-05-17https://scholars.lib.ntu.edu.tw/handle/123456789/672291摘要：稅式支出是一種特殊的租稅規定，是政府部門藉著租稅體系間接達成經濟及社會政策目標。國內學者經過多年的討論與研究，我國才於民國94年將所得稅稅式支出報告納入中央預算報告書中。近年來各國由於租稅制度的演變，也使稅式支出表編製內容不斷調整，我國營業稅比重頗高，在稅基、課稅單位、稅率、國際交易上等準則上有必要加以探討其稅式支出項目，及估算稅式支出成本，並進行研究其編算模式，雖然營業稅稅式支出報告的編算有助於瞭解與檢討稅式支出是否能達到經濟或社會政策的目標，然而是否適合放入中央政府預算報告仍然存在多種問題，而必需詳細的研究。因此本計劃將探討本國加值型與非加值型營業稅的稅式支出的認定準則、項目與內容，以及如何蒐集資料進行估計營業稅的稅式支出，與稅式報告編製的可行性。<br> Abstract: Tax expenditure is a special tax structure which is used by government departments to achieve goals of economics and social policies. After many years of discussion and researches conducted by domestic scholars, Taiwan’s government started to include income tax expenditure report in the budget report of central government. Due to the change of tax system, many countries have adjusted the content of their tax expenditure recently. In Taiwan, sale taxes account for a high proportion of total tax. Therefore, it is necessary to discuss the items of sale tax expenditure in regard to the principles of tax base, tax unit, tax rate and international trades. The estimation of tax expenditure and the researcher on compiling model are also needed. Although the compiling of tax expenditure is useful in understanding and discussing whether it can achieve the goal of economic and social policies, we are not sure if it is appropriate to include it in the budget of central government. Many issues are still left be studied. Consequently, this project is aimed to study identification rule, item, and content of tax expenditure of value-added and non-value-added sales taxes. An attempt to collect data for the estimation of tax expenditure for sales tax will also be made. Finally, we will discuss the feasibility of the compiling of tax expenditure.稅式支出營業稅加值型營業稅非加值型營業稅Tax expendituresale taxesvalue-added sale taxesnon-value-added sales taxes