營業稅稅率變動對物價影響研析－－以產業關聯方法分析

Input-Output Analysis of the Impact of Business Tax Rate Change on Prices

新制營業稅主要特點為按進銷差額課微加值營業稅，可達成進銷勾稽作用，即可免除按每次交易額重複課徵營業稅，又可減少逃漏稅。另，加值型營業稅稅制課稅對象為產品最終使用者，生產者僅為政府代收加值型營業稅，自身並不負擔此部分營業稅。因此政府若為提高賦稅收入，以挹注日益增加的社福支出，而提高營業稅稅率，因僅少數的非加值型體系業者須負擔營業稅，對生產面影響很小。至於提高營業稅稅率對物價的影響，若營業稅稅率由目前的5％提高為6％，銀行業不調，藉由產業關聯分析，則整體產業產出物價最多提高0.05％，躉售物價提高0.18％，消費者物價提高0.36％，對產業影響很小，對物價影響亦不大。

As the new business tax is based on added value, it serves a cross-checking function and can avoid tax being levied more than once on the same products at different transaction points while also helping to reduce tax evasion. As value-added tax (VAT) is levied on final consumption, producers only collect tax for the government and bear no tax burden, except in the case of a few non-VAT type businesses. Therefore, the impact on production from a business tax increase is limited only to this small group. This means that the government can raise the tax rate when needed without any significant impact on production activity. Input-output analysis demonstrates that an increase in the business tax rate from 5% to 6%, with no adjustment of the rate for the banking industry, would increase the output price for the whole of industrial production by no more than 0.05%, the wholesale price by 0.18%, and the consumer price by 0.36%. Therefore, a hike in the business tax would not have a significant impact on industry or the price of goods.