我國2009年間減徵汽機車貨物稅之效益評估

A Benefit Assessment of the Reduction of New Motor Vehicle Excise Tax in 2009

2008年金融海嘯重創世界經濟，各國莫不積極推動振興經濟方案，以期經濟儘速走出景氣陰霾。國內所採措施包括，擴大政府支出以提振民間消費（如發放消費券）、對汽機車消費提供減徵貨物稅優惠等，短期內確實為國內經濟注入活力。為了解擴大政府支出的政策效果，本文僅就2009年間減徵汽機車貨物稅之政策進行事後的效益評估。分析面向主要利用相關統計資料，分析政府稅收變化反映在汽機車產業的銷售、產值等變動情形。同時，觀察美國、英國、韓國及中國大陸對於提振汽車市場消費的作法，並檢討國內作法，備供政府未來研提類似政策時之參考

In 2008, the world economy was severely impacted by the global financial crisis. Countries around the world actively responded by introducing economic stimulus packages, in an effort to nudge their economies out of recession. In Taiwan, the government increased public spending with the aim of boosting private consumption, through such measures as the issuance of consumption vouchers and the reduction of excise tax on new motor vehicle purchases. In the short term, these measures certainly proved effective in injecting vitality into the domestic economy. In order to understand the policy effect of expansion of government spending, this study assesses the benefits of the reduction of the motor vehicle excise tax in 2009. The assessment particularly focuses on analysis of various statistical data and changes in tax revenues, to reflect changes in the motor vehicle industry’s sales and output. The study also examines the approaches taken in the United States, Britain, South Korea and mainland China to boost sales of new motor vehicles, and reviews the approach taken by Taiwan in the light thereof. The study concludes with suggestions for reference by the government when making similar policies in the future.