歐盟調降勞力密集服務加值稅稅率之分析

An Analysis of EU VAT Reduction for LaborIntensive Services

2000年起，歐盟在英、義等9國將屬勞力密集服務（如：居家用具修理業、理髮業）之加值稅稅率試行調降，一方面期望促進各該服務之市場需求，達成增加就業之政策效果；另方面，藉以穩定該服務價格，並減少地下經濟。該項試行還訂有落日條款，原預計在2002年底結束，實施以後卻二度延長到2003年底及2005年底。其間，歐盟業者除主張降稅期間應繼續延長外，並希望擴增降稅的適用範圍。本研究對降稅內容及推動效果（如：就業、價格、地下經濟、產業競爭等項）進行整理分析，以獲得政策啟示。

In 2000, nine EU member states, including the U.K. and Italy, started an experiment with VAT rate reduction for certain laborintensive services such as hairdressing and the renovation and repair of private dwellings. The policy was aimed at increasing demand for services and thus expanding employment opportunities, while helping stabilize prices and diminishing the underground economy. Participating member states were originally allowed to try out the experiment for a maximum of three years up to the end of 2002, but the period was extended to the end of 2003 and then again to the end of 2005. Meanwhile, EU business sectors have called for further extension and expansion of the scope of the rate reduction. This paper analyses the content and impact of this policy, with a view to deriving policy guidance for Taiwan.