2008-05-012024-05-17https://scholars.lib.ntu.edu.tw/handle/123456789/681400摘要：財政部已編製所得稅稅式支出報告，經行政院通過且編入附於中央政府總預算書內;而營業稅編製稅式支出報告的可行性研究亦已經完成報告。至於所得稅及營業稅以外之其他稅目尚無任何研究，未來是否有編製所得稅及營業稅以外其他稅目之稅式支出報告的必要性，亦須進行先期可行性評估。稅式支出在本質上，屬於一種「隱藏式」的政府預算支出，將會改變租稅的公平性、資源配置的效率及所得分配的狀況。稅式支出相較於政府直接的公共支出較能避開民意代表機關的否決，常引起各界的批評。本研究將參酌McDaniel and Surrey(1985)研擬的國際準則(international guidelines)及林華德、李顯峰(1995，1996)的整理進行研析，針對我國所得稅及營業稅以外之其他稅目編製稅式支出報告之必要性，進行先期性評析，提供相關政策建議。<br> Abstract: The tax expenditures, in the form of tax revenue forgone, report of income tax has been estimated and compiled in the General Budget of the Central Government in Taiwan. The compiling feasibility of business tax is studied. Tax expenditures take several forms, including tax exemption and tax credits etc., and are generally aimed at supporting targeted sectors or economic agents. It is difficult to evaluate the cost, benefit, efficiency and equity impact of tax expenditures, although it is not impossible. Such resources could be better allocated to enhance government finances and to support economic and welfare progress. We shall evaluate the feasibility of compiling the tax expenditures reports of all other taxes, excluding income tax and business tax in Taiwan, following the international guidelines approach proposed by Surrey and McDaniel(1985) and Lin and Lee(1995, 1996) in near future. Based on this study, the fiscal policy authority could take in charge with decision-making of the estimation of tax expenditures reports of such taxes that would be included in the General Budget of the Central Government.稅式支出中央政府總預算書國際準則tax expendituresthe General Budget of the Central Government,international guidelines