兩岸營業稅法與實務操作之比較研究--兼論娛樂稅法之異同

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Title:	兩岸營業稅法與實務操作之比較研究--兼論娛樂稅法之異同 The Comparison between Value-Added and Sales Taxes of China and Business and Entertainment Taxes of Taiwan Research Analysis
Authors:	余惠芳陳智明
Contributors:	財金系
Keywords:	中央和地方共享稅增值稅營業稅娛樂稅 Value-added tax Sales tax Business tax Entertainment tax
Date:	2013-03
Issue Date:	2017-08-30 11:06:11 (UTC+8)
Abstract:	從表面來剖析，台灣的加值型及非加值型營業稅法（簡稱營業稅法）等同於大陸的增值稅法與營業稅法；至於台灣的娛樂稅法是單獨立法，另外成立章節，而大陸的營業稅法是含蓋娛樂稅法，未單獨立法，不另外成立章節。台灣的營業稅和大陸的增值稅與營業稅，是兩岸稅收的主要來源，故台灣設有稅捐稽徵機關專司營業稅的徵收，是屬於中央和地方共享稅；而大陸也設有地方稅務機關專司增值稅與營業稅的徵收，大陸的增值稅是屬於中央和地方共享稅，營業稅屬於地方稅；這是兩岸稅收範圍最大的區別。台灣營業稅稅率為1%～25%，娛樂稅法定稅率為5%～100%，各縣市政府得視地方實際情形，在法定稅率範圍內，分別規定娛樂稅實際徵收率，提經同級民意機關通過，報請或者層轉財政部核備；大陸的增值稅稅率為17%，增值稅一般納稅義務人，須向稅務機關辦理認定手續，以取得法定資格，未辦理認定手續者，為營業稅一般納稅義務人，營業稅稅率為3%～20%，（按照行業別的不同，徵收的稅率就不同）。兩岸稅收的規定，都非常繁複，不但一般百姓看不懂，連專業者都須下一番功夫研究，才能了解，因而在台灣的營業稅和大陸的增值稅與營業稅，經常引起徵稅雙方不必要的稅務訴訟，值得兩岸稅務機關研究與檢討。 If we look from the surface, the business tax of Taiwan is almost equal to the value-added tax and sales tax of China. As for the entertainment tax of Taiwan is a separate law, while the value-added tax of China is entertainment included.The common income sources of Taiwan and China are from the business tax and both the value-added tax and sales tax. Thus, there is local tax offices set up both in Taiwan and in China separately. Both business tax and value-added tax are in a common pool for the central government and local government, while sales tax belongs to local government only. This is the most differences of the two straits.The business tax rate is ranging from 1%~25%, entertainment tax rate is from 5%~100%. It can be adjusted by local government according to the local needs, and it has to be done through a proper approval process. The value-added tax rate is 17%, the tax payers need to apply via a certain process to obtain theirs legal entitlement. For those who do not apply the legal entitlement, the rate is from 3%~20%.They both are complicated rules of two straits. The normal people may not know about the rules, or the professionals. This kind of situation often raises disputes, it is an area that the tax offices need to look after and review.
Relation:	華人經濟研究 11:1 2013.03[民102.03] 頁45-68
Appears in Collections:	[Department of Banking & Finance ] periodical articles

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