薪資所得及其成本費用扣除之研究

A Study of the Salaries Income and its Deduction for Cost

系所名稱：法律學系
學位別：碩士
畢業學年：109
指導教授：陳清秀
我國薪資所得者很多都是憑藉教育與知識、努力脫離貧窮的人，然而不合理的租稅負擔，無法累積財富，淪為貧窮的惡性循環中，有違社會正義。本文探討如何合理化薪資所得者的稅捐負擔，具體落實薪資所得者之稅捐公平，不僅攸關云云薪資所得者的權益，更影響社會正義及國家人力資源的永續發展。
量能課稅原則須在分配正義之概念下進行，是最合乎事理的基礎原則，開展出專屬於稅法上之特殊正義。量能課稅原則係依個人經濟上的給付能力來衡量，而決定其所應負擔的納稅義務。有二個下位原則，客觀淨額所得原則及主觀淨額所得原則，客觀淨額所得原則即應各項收入應先減除為獲得收入所支出之必要費用及損失，以其餘額為淨額所得額，表彰客觀的給付能力。另主觀淨額所得原則乃是納稅義務人為自己的生存或其家庭的生存或其他理由，必須支出的金額，並不屬於可支配所得的範圍，應自所得稅稅基中扣除。
量能課稅原則不僅追求分配正義，也追求體系正義。稅法若能與私法相融合，尊重私法自治與契約自由原則，維持租稅中立性原則、讓市場最有效率，也符合稽徵經濟效率原則。
釋字第745號解釋，闡釋依量能課稅原則項下之客觀淨額所得原則，才能確實反映納稅義務人之稅捐負擔能力，2019年7月24日所得稅法最主要修正重點係增加了舉證費用核實自薪資收入中減除的規定，也保留了「薪資所得特別扣除額」方式。然而，核實扣除項目質與量均不足，可見財政部與立法者的思維仍未脫離稽徵經濟考量，距離達成「量能課稅原則」之稅捐正義目標仍然遙遠。
我國與日本、德國及美國之所得稅法比較，無論是質與量，都遠不及該三國，仍有很大努力空間。藉由參考國外的法制經驗，瞭解成本費用項目之現況為何，能夠作為未來修訂現行所得稅法第14條之參考方向。

Many wage earners in our country are those who are striving to get rid of poverty through education and knowledge. However, unaffordable taxation not only makes those people have trouble accumulating wealth, but causing a vicious circle of poverty, which against social justice as well.
This thesismainly discusses about how to equitize the tax policy of wage earners, which not merely about the equality of every each taxpayer, but also promoting the sustainable development of human resources and social justice.
The ability to pay principle is very similar to the distributive justice, which means to levy different tax amounts depends on different circumstances, leading to a kind of specific justice exclusives to tax law.
The objective net income principle and subjective net income principle are subordinate to the ability to pay principle. The objective net income principle means tax collection must deduct the necessary expenses corresponding to various incomes of individual net income, and the subjective net income principle is that the government shall not collect that the taxpayer must pay for survival or family reasons as taxes.
The ability to pay principle is about boosting the distributive justice and the architectonicaljustice, which is also the most sensible basic principle. If the principles of autonomy and freedom of contract in private law can be combined with the principle of tax neutrality in tax law, the market will become more efficient and conform to the principle of economic efficiency of taxation.
According to the interpretation No.745, the objective net income principle can precisely reflect the taxpayer’s tax affordability. The main focus of the amendment to the Income Tax Law on July 24, 2019 is to increase the stipulations for the verification of the specific deductions from salary income, and retain the "special deduction for salary income" clause. Though, the relevant regulations are still not sufficient and reliable enough currently, it’s obvious that the pondering of the ministry of finance and the legislators is still not 3
divorced from the economic considerations of levying taxes, and this is vary from the concept of ability to pay principle.
Compared with countries such as Japan, Germany and the United States, our country’s income tax act still has considerable room for improvement. By referring other foreign country’s legislative experiences and comprehending our current financial situation, it could be a lot easier for us to improve or revise the income tax act No.14.