ѺӺѭ Ǩͺѭ ҧкѭ ¹ѷ: 2 طҤ


04 Զع¹ 2563  11:33
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25 ѹҤ 2561   08:21:05  
ҵáûѺ¡ԹѺ͡Թͫͷ
¹ҹɳͧ͸Ժաþҡ÷ҹѨغѹ ǡѺûѺ¡ԹѺԹ 繴͡Թ͹ҫͷ ɳѧǻҡԹ ͹Ź ѹ 16 Ҿѹ 2551 Ҽҹɳѧ繼ԹҡʶҺѹԹ͹ҫͷ㹢й ҷդ֧ С鹢ͧ¡Թ

ҵáûѺ¡ԹѺ͡Թͫͷ

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1.

¹ҹɳͧ͸Ժաþҡ÷ҹѨغѹ ǡѺûѺ¡ԹѺԹ 繴͡Թ͹ҫͷ ɳѧǻҡԹ ͹Ź ѹ 16 Ҿѹ 2551 Ҽҹɳѧ繼ԹҡʶҺѹԹ͹ҫͷ㹢й ҷդ֧ С鹢ͧ¡Թ (increase in tax exemption) ¶֧Ŵŧͧ (reduction in tax burden) (㹷¶֧ԹؤŸ (personal income tax))

¹ͧդ֧㨡ѺҵáôѧǤԴʹѺʹعͧҵáշҧҹ "·͡ҡԹ" (tax expenditures) ʹѺʹعԨҧҧ㹷ҧɰԨѧҧС ͼ¹ӻ繴ѧѡèѴշ (good principles of taxation) ¹ҡ鹢ͧ¡Թѧռšзԧûѡ (adverse effect)

• 繸㹡èѴǵ (vertical equity of taxation)

• 繸㹡áШ (equity of income redistribution)

• ջԷҾ㹡èѴҧѴ (economic efficiency of taxation)

ҧá ȹТͧ¹ѧͧԧɮ (theoretical concept) ֧ҨͤѴҹ鹢ͧ¡ԹѺԹ繴͡Թ͹ҫͷҧԧ С÷Ҩ繴繴¡Ѻͧͧ˹ èͧ㹴ҹ Ѻ㹻繹 Ҥèͧԧšз㹷ҧԺѵԴ ͧԧɮըСԴŢ鹨ԧ㹷ҧԺѵ㹢ͺࢵҧҧҴ˹ еͺӶ Ҩ繷ǹзǧäѧҹҧþҡ㹰ҹмѴ੾ǹЪҪ ҧá ҨеͧʹټŷԴ鹨ԧ㹷ҧԺѵԵ͹Ҥ Ѵդ÷ͧ㹷ҧɮҾԨóͻѺاҵáշҧҹ "·͡ҡԹ" (tax expenditures)1 ʹѺʹعԨҧҧҨй͹Ҥ ͷͧѹšзԧûѡͤ繸㹡èѴǵ еͤջԷҾ㹡èѴҧѴ (ҡɳͧҹ͸ԺաþҡäѨغѹ ͡˹ͨҡûѺ¡ԹѺԹ繴͡Թ͹ҫͷ ҨաþԨóһѺŴ͹»СѹԵ͹Ҥ)2

ɳͧ͸Ժաþҡ Թ ͹Ź ѹ 16 Ҿѹ 2551 մѧ

"ҹԵ ҧ ͸Ժաþҡ Դ 㹻պѭ 50 յͧ͹ .. 51 ö¨ǡѺҴ͡㹡ëͷѡ繤֧ 1 ʹҷ ҡѡ§ 50,000 ҷҹ ͧҡ .ش 繪ͺǵ» 50 ŧҪԨҹມҫռźѧѺ ѧ þҡè֧ЪҪǨ¨µҧ úǹ͹ẺͼŻªͧͧ

ҧá ѡ¤駹 þҡõͧ٭ ҡ лѨغѹչ¨¤Ҵ͡¨ҡëͷѡӹǹ ǡѹ й¨¨ҡ͡ѡ¶֧ 1 ʹҷ鹵ͧ繼ͺҹҤᾧҡ觡þҡըӹǹ硹ҹСþҡҨҡǷҧôżҧԴзԹؤŸ͹ .. 51 仵͹

͡ҡ þҡѧҧԨóҢʹͧ͢ҤСѹԵͧӤ¨ҡûСѹԵѡ 1 ʹҷ ҡѨغѹѡ 50,000 ҷ 蹡ѹ ͧѺдѺºǤԴҧ 㹻ѨغѹѧռԷѡŴ͹ ӹǹ 50,000 ҷ ǹ˭ЪҪдѺҧ¨¨ҡûСѹԵ֧ 50,000 ҷ ǹ˭繼ҡ 觵ͧԨó´ͺͺ ѧҡѰŧºѹ 18 ..ǷءҧЪѴਹҡ ¡þҡҵáǧԹŴ͹ԹؤŸҨҡ 60,000 ҷ 100,000 ҷͤͻ ҵá÷շҡѹ¡¡ʹзǧäѧԨó繪ͺ" 3

㹺 ¹Ի¶֧ǤԴʹѺʹعҵáաûѺ¡ԹѺԹ繴͡Թ͹ҫͷ мšзͧҵáմѧǵͤ繸㹡èѴФ繸㹡áШ (㹺Ѻ˹ ¹Ի¶֧šзͧҵáմѧǵͤջԷҾ㹡èѴҧѴ)

2.·Ǣͧ

ԹԹ繴͡Թ 踹ҤʶҺѹԹ ѺáԹͫ Ҥ÷ öѡ㹰ҹ繤Ŵ͹͡ҡԹ֧Թҵ 40 觻ɮҡ ѧҡѡµҵ 42 ֧ҵ 46 觻-ɮҡ ͡ҡԹ֧Թ 駹 ҵ (47)(1)() 觻ɮҡ ѭѵѧ

"Թ֧Թҵ 40 ѡҵ 42 ֧ҵ 46 繡ú ѡŴ͹աѧ仹

(1) Ŵ͹Ѻ

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() ͡ԹԹ踹ҤʶҺѹԹ ѷСѹԵ ˡó͹¨ҧ ѺáԹͫ ҫ ҧҤ¨ӹͧҤ÷ҧ繻Сѹá ӹǹ¨ԧ Թ 10,000 ҷ 駹 ѡࡳԸա÷͸Ժա˹͹ѵѰ лСҪԨҹມ Ҥôѧ¤֧ҤþԹ"

͡ҡԹԹ ͡Թ踹ҤʶҺѹ Թ ѺáԹͫ Ҥ÷ öѡ㹰ҹ繤Ŵ͹ ԹԹ繴͡Թѧ (ӹǹ¨ԧǹԹ 10,000 ҷԹ 90,000 ҷ) ѧԹѺ¡ͧӹdzԹ 駹 ੾д͡Թµѹ 1 Ҥ .. 2550 ͡ա˹ Թ Թ繴͡Թ踹ҤʶҺѹԹ ѺáԹͫ Ҥ÷ ըӹǹԹ 100,000 ҷ öѡ͡ҡԹ֧Թҵ 40 觻ɮҡ ѧҡѡµҵ 42 ֧ҵ 46 觻ɮҡ ͡ҡԹ֧Թ 駹 ҵ (47)(1)() 觻ɮҡ СͺѺ 2 (53) 觡зǧ Ѻ 126 (.. 2509) ¢ 2 觡зǧѺ 264 (.. 2550) лСͺѺ 6 ͧС͸ԺաþҡǡѺԹ Ѻ 166 ŧѹ 2 Ҥ .. 2551͹ ԹԹ繴͡Թ͹ѹ 1 Ҥ .. 2550 ੾ǹԹ 10,000 ҷ Թ 40,000 ҷ ԹѺ¡ͧӹdzԹ 2 (53) 觡зǧ Ѻ 126 (.. 2509) ¡зǧ Ѻ 226 (.. 2543) ͡ա˹ ԹԹ繴͡ԹʶҺѹԹ ѺáԹͫ Ҥ÷¡͹ѹ 1 Ҥ .. 2550 ըӹǹԹ 50,000 ҷ öѡ͡ҡԹ֧Թ ѧ ҡѡµҧ

ҡѭѵ觡· ҧ öػҵѹ 1 Ҥ .. 2550 ӹǹԹԹ 繴͡Թ͹ҫͷ·Ѻ¡ͧӹdzԹ ա 50,000 ҷ ͡ա˹ ԹԹ繴͡Թ͹ҫͷöѡ͡ҡԹ֧Թա 50,000 ҷ (㹺 ¡鹢ͧѡѧ "ûѺ¡ԹѺԹ繴͡Թ͹ҫͷ")

3.ǤԴǡѺǺ

㹷¶֧ǤԴǡѺǺաѺҵáշҧҹ "·͡ҡԹ" ʹѺʹعûѺ¡ԹѺԹ繴͡Թ͹ҫͷ

¹龺 "Ǻ" (tax reliefs) ١˹㹡ԹؤŸ ѵػʧѡ 2 С

• ʹѺʹع繸㹡èѴǵ (vertical equity of taxation) Ф繸㹡áШ (the equity of income redistribution)

• ͻªͺؤ͡Ԩ੾

"Ǻ" ͺ֧Ըա÷ءԴԴŴԹ
4 "Ǻ" ͡ 2

1 Ǻԧçҧ (structural reliefs) Ŵ͹ǹؤ (personal allowances)5 ·ԴԹ (expenses of earning income)






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