台灣地區證券交易所得稅復徵之檢討與完善路徑

Examining and Perfecting the Re-taxation of Income Derived from securities Transactions in Taiwan

台灣地區立法院在2012年7月25日通過所得稅法及所得基本稅額條例相關條文修正案，並自2013年恢復徵收證券交易所得稅。此次復征確立了量能課稅原則作為證券交易所得稅的建制原則，明確了證券交易所得稅稅收優惠的界限，卻引發了諸多法律爭議：證券交易所得稅能否真正落實量能課稅原則，設置股市8500點課徵門檻是否影響法的安定性以及設算所得、收入確認、成本損失扣除等諸多問題。對此，在立法層面應厘清證券交易所得稅與證券交易稅的定位，實踐層面應完善相關的配套措施。On July 25,2012, Taiwan's 'Legislature'passed relevant a -mendments to 'Income Tax Act'and income Basic Tax Act', which restored the imposition of the securities and future income tax since 2013. This re-taxation established Ability-to-pay Princlple as legal bassis of income tax on gains derived from securities transactions, and defined the limits of tax benefits. However, it has also spawned numerous legal debets；whether income tax on gains derived from securitites transactions has really taken into account the ability-to-pay Princi-ple；whether the threshold of 8500 points would affect stability of the law；and how to tackle issues such as 'imputed income', income recognition, and cost＆loss deduction. The authority should clarify the distinction between income tax on gains derived from the securities transactions and securitites transaction tax in legis-lation, and improve the relevant supporting measures.