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研究生:林懷恩
研究生(外文):Huai-en Lin
論文名稱:加值稅貿易效果--台灣觀點、亞洲實證研究
論文名稱(外文):An Empirical Study on the Trade Effect of VAT Between Taiwan and Asian countries
指導教授:謝耀智謝耀智引用關係
學位類別:碩士
校院名稱:逢甲大學
系所名稱:會計與財稅所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2003
畢業學年度:91
語文別:中文
論文頁數:85
中文關鍵詞:加值稅調和選擇性加值稅貿易效果受限來源地原則
外文關鍵詞:restricted origin principleVAT harmonizationThe international trade effects of the selective
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Feldstein and Krugman(1989)認為:一般型加值稅制於目的地課稅原則下,出口退稅與進口課徵並沒有因而增加競爭力。並進而提出選擇型加值稅制之貿易效果,認為加值稅的課徵範圍多為非免稅部門之貿易部門,因此加值稅的課徵將排擠貿易部門。在一般情況下,免稅部門的增加將降低一經濟體系之實質加值稅稅率(各期稅收除各期民間消費),而實質加值稅稅率的提昇乃因應稅部門的增加。本文以台灣為中心,實證分析台灣與亞太八國(大陸、韓國、日本、新加坡、印尼、泰國、馬來西亞、菲律賓)之實質加值稅稅率與關稅稅率對台灣與該國雙邊貿易變動的影響。實證結果顯示:大陸、韓國、日本、新加坡、泰國、馬來西亞等六國之實質加值稅稅率與台灣出口至該國的貿易量呈反比,符合選擇型加值稅排擠貿易部門之理論。而菲律賓、印尼之實質加值稅稅率則與台灣出口至該國的貿易量成正比,其原因可能為地下經濟與租稅優惠措施使得實質加值稅稅率降低的同時,依然排擠貿易部門。而泰國進口至台的比較利益產品為農產品,屬於加值稅免稅範圍,因而台灣實質加值稅稅率的提昇不致排擠其進口量,甚至為正向關係。
此外,在經濟區域整合的潮流下,亞洲大致加值稅呈現自發性調和的趨勢,除大陸的增值稅為17%與13%為亞洲區域加值稅稅率最高者外,菲律賓、印尼、韓國之名目加值稅稅率為10%,而台灣現行的5%、泰國現行的7%、新加坡現行的5%等皆朝向提高稅率的趨勢邁進。本文區域加值稅調和方案分為:實質加值稅稅率完全調和(10%)與部分調和兩方案。實證顯示:提昇實質加值稅稅率的國家,其結果多為排擠貿易部門,除了菲律賓、印尼的稅率提昇或可解釋為打擊地下經濟與降低租稅優惠,使得國際比較利益不再受扭曲,反有利我國對該國的貿易量。另外在搭配關稅調降的趨勢下,提昇關稅與目的地原則下提昇加值稅稅率的整體效果是不一定的,須視降低關稅之正所得效果與提昇加值稅之負所得效果做綜合考量。實證顯示:在16組變數中,計有11組因降實質關稅稅率與實質加值稅調和的綜合情況下,以台灣觀點而言,將提昇雙邊貿易值。
An idealized VAT is a kind of value added tax succeeding in taxing all consumption at the same rate. Feldstein and Krugman(1989)used a simple model and showed that an idealized VAT, levying on imports and rebating on exports, has no competitive effect. However, in practice, VAT does not fall equally on all activities. Exemptions from a VAT are likely to fall primarily on nontraded rather than traded goods and services. The international trade effect of the selective VAT is, therefore, to increase nontradable consumption and production at the expense of tradable. Imports and exports are both reduced by the imposition of the typical VAT. One of the main objectives of the thesis is to examine the international trade effects of the selective VAT among Taiwan and Asian countries, including China, Korea, Japan, Singapore, Indonesia, Thailand, Philippines and Malaysia. The results indicate that except Indonesia, Thailand and Philippines, trade quantities between Taiwan and others Asian countries conform the theory of selective VAT. And we show it is the tax evasion and tax-privilege items that lead some results violating the theory.
The other objective of the thesis is to simulate VAT harmonization. Under the trend of economics integration, Asian countries take the forms of spontaneous to harmonize VAT. We have considered four scenarios reflecting different kinds of tax harmonization, among Taiwan and Asian countries, which were compared with a baseline scenario: zero tariff rate, the partial VAT harmonization scenario, the full VAT harmonization scenario (10%) and tax harmonization with 0% tariff and 10% VAT. The results indicate, putting both the tariff and VAT together, that the trade effect is not sure and it depends on the positive and negative income effect when we drop tariff rate and rise VAT rate. According to the simulation, this thesis suggests that in Taiwan’s point of view, tax harmonization will promote the trade amount among Taiwan and most Asian countries.
中文摘要…………………………………………………..….. …….….…………..Ⅰ
英文摘要……………………………………………………..…..….….…………...II
章節目錄………………………………………………..….…..….………………..III
表目錄………………………………………………..….…..….………………….. IV
圖目錄………………………………………………………..…..….….……...…....V
第一章緒論
第一節研究動機與目的……………………………………..…..…………….1
第二節研究方法與架構…………………………..……………..…………….3
第二章亞洲加值稅制與貿易競爭力分析
第一節亞洲主要國家加值稅制簡介…………………..………………………4
第二節銷售稅類型與貿易競爭力分析………………………..………………7
第三節加值稅課稅原則類型與貿易競爭力分析 ……………………………9
第四節亞洲加值稅稅率調和趨勢……………………………………………16
第三章消費稅貿易效果經濟理論
第一節關稅之梅茲樂矛盾…………………………..……..…………………20
第二節加值稅貿易效果…………………………………..…..………………21
第三節關稅同盟貿易效果… ……………………………..…..………….. …30
第四節加值稅調和貿易效果 ………………………………..…..…………..33
第四章選擇性加值稅貿易效果與區域加值稅稅率調和實證分析
第一節研究範圍、模型與資料來源處理……………………………………39
第二節單根檢定………………………………… …………………….. ……44
第三節共整合檢定.……………………………………………….. …………45
第四節最適落遲期數的選擇…………………………………………………48
第五節誤差修正模型…………………………………………………………50
第六節脈衝反應分析……………………………………………….. ……….51
第七節Granger因果關係檢定..………………………………….. ………….60
第八節模擬模型的決定……..………………………………………………..62
第九節各加值稅調和方案模擬………………………………………………69
第五章結論與建議
第一節摘要與結論………………………………………….…………….…..79
第二節研究限制與未來研究建議………………………….………………...79
參考文獻………………………………………………………....………….……... .82附錄一………………………………………………………………………………..85
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