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研究生:曾紹華
研究生(外文):Shao-Hua Zeng
論文名稱:臺灣機車貨物稅政策影響之研究
論文名稱(外文):The Study of Commodity Tax on Motorcycles in Taiwan
指導教授:龎雅文龎雅文引用關係
指導教授(外文):Ya-Wen Pang
口試委員:陳盛通郭彥廉
口試委員(外文):Sheng-Tong ChenYen-Lien Kuo
口試日期:2021-06-02
學位類別:碩士
校院名稱:國立中興大學
系所名稱:會計學研究所
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:2021
畢業學年度:109
語文別:中文
論文頁數:34
中文關鍵詞:機車新增持有數貨物稅減徵政策
外文關鍵詞:Number of New Motorcycle OwnershipCommodity Tax Reduction Policy
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近期有關機車貨物稅減徵的議題引發熱烈討論,外界普遍認為百分之十七貨物稅是造成機車售價高居不下的原因,並提出廢除機車貨物稅的訴求,然而,政府以機車係移動汙染源為由,仍傾向維持現行的對機車課徵貨物稅與減徵政策。

本研究旨在架構臺灣機車新增持有數模型,並藉此模型探討貨物稅減徵政策實施年度對機車新增持有數的衝擊,進而影響貨物稅收,以及預測未來取消可能造成的影響。本研究藉由先前文獻整理數個影響機車新增持有數之因子,並以臺灣19個縣市(排除澎湖縣、金門縣,以及連江縣)為研究對象,研究期間為民國101年至108年。

實證結果顯示,貨物稅減徵政策雖會減少每輛機車的貨物稅收,但另一方會使車價降低,並帶動機車新增持有數,使貨物稅收增加,而在這一正一負的效果作用下,使最終淨稅收非但沒有減少,反而還增加。因此,若未來政府取消貨物稅減徵政策,其所造成之影響將使機車價格增加,而車價上升的同時會使機車新增持有數下降,預估會對稅收有不利影響。
The recent issue about motorcycle commodity tax reduction policy has aroused much discussion. It is generally recognized that 17% of the commodity tax is the reason for the high price of motorcycles, and to abolish it. However, the government tends to maintain the current policy because motorcycles are a source of pollution. Besides, the refunding reduced commodity tax amount is also extended.

The purpose of this study is to construct a model for the number of new motorcycle ownership in Taiwan and use it to examine the impact of the commodity tax reduction policy on the number of new motorcycle ownership and tax revenue. This study compiles several factors which influence the number of new motorcycles ownership from the previous literature and uses the sample comprised of 19 counties in Taiwan (Excluding Penghu County, Kinmen County, and Lianjiang County) from 2012 to 2019.

The results show that although the commodity tax reduction policy reduces the government's tax revenue per motorcycle, it also lowers the price and increases the number of new motorcycle ownership, which will increase the tax revenue. However, with this positive and negative effect, the net tax revenue is increased. In addition, if the government abolishes the commodity tax reduction policy in the future, the impact will lead to higher prices and lower the number of new motorcycles ownership, which will adversely affect the tax revenue.
摘要 i
Abstract ii
目次 iii
表目次 iv
圖目次 iv
第一章 緒論 1
第一節 研究背景 1
第二節 研究目的 5
第三節 研究流程 6
第二章 文獻探討 7
第一節 國外車輛持有相關文獻 7
第二節 國內車輛持有相關文獻 12
第三節 綜合整理 13
第三章 研究方法 15
第一節 實證模型 15
第二節 變數定義與衡量 15
第三節 資料來源與期間 19
第四章 實證結果 20
第一節 敘述性統計 20
第二節 共線性分析 22
第三節 實證模型結果 23
第五章 結論與建議 27
第一節 研究結論 27
第二節 研究限制與建議 31
參考文獻 32
中文部分 32
英文部分 32
中文部分

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英文部分

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