論軍教免稅政策沿革及其課稅配套措施

Historical Developments of the Tax Exemption Policies for Military Personnel and Teachers

自我國建國之初，軍教薪資所得免稅即有其法律上的依據，1943年《所得稅法》制定公布時，亦將「小學教職員」之薪資明文列為免稅範圍；此等未盡妥適的立法例，不但未能隨「綜合所得稅制」的實施適時修正廢止，反而於1955年納入現役軍人及托兒所、幼稚園教職員，1979年更進一步擴大至國民中學教職員。納稅係憲法課予人民之義務，具有社會資源重分配之正義色彩；其中，所得稅更屬最符合量能課稅原則，而堪稱最民主、最人性與最具有社會性的稅制。故我國《所得稅法》長久以來的「軍教免稅」條款，已然在財產權上產生差別待遇，故為亟待矯正的稅制弊端；躬逢建國百年之際，終能完成廢止相關條款的立法程序，實屬我國稅改之重要里程碑。據此，本文除整理《所得稅法》該等免稅條款立法沿革，並將進一步分析基於職業而逕予免稅之立法妥適性；此外，於取消軍教免稅後運用稅收之配套措施，亦為本文所欲探討的重點。

The tax exemption policies for military personnel and teachers can be traced to the Income Tax Act established in 1943, which bestowed the elementary school personnel with tax exemption of their income. Although such regulations of tax exemption were not entirely appropriate, in 1955 they continued to expand to cover even more different occupations, including in-service military, preschool and kindergarten personnel. The tax exemption regulations began to apply to the junior high school personnel in 1979. In fact, paying the income tax is a legal obligation according to the Constitution. It helps promote social justice by re-distributing the resources in society. Thus, the tax exemption policies for the military personnel and teachers have unequal treatments for citizens in terms of properties. It is a milestone that the tax exemption policies are terminated this year. This paper will examine the historical development of the tax exemption policies as stated in the Income Tax Act. It will explore the appropriateness of the tax exemption based on occupations. Additionally, it will also explore the related policies after the tax exemption is terminated.