論證券交易所得稅制之憲法界限

Abstract

證券交易所得稅作為資本利得中一個重要的類型，在台灣出於稽徵技術或促 進資本市場之考量，鮮少真正被課徵。而1990 年全面停徵證券交易所得稅之後， 不停有復徵之聲音出現，本文即從證券交易所得停徵所面臨之憲法界限出發，分 析其是否符合憲法法院對於稅捐優惠畫出的界限，對於證所稅之停徵以及立法者 意欲用以取而代之的證券交易稅作出違憲審查；再來討論由於證券交易所得停徵 所直接或間接引發之實務上重大爭議問題，藉以凸顯證券交易所得停徵對於稅捐 制度完整性造成的重大扭曲；接著反過來從重複課稅避免之憲法界限檢視復課證 券交易所得稅可能引起另外之憲法議題；最後評析行政院板證所稅草案以代結 論。

As a vital type of capital gains, securities transaction imcome tax is seldom really imposed in consider of taxation technique or encouragement capital market.There are constantly advocation to impose securities transaction imcome tax again since it is comprehensively exempted in 1990. This thesis will start from the constitutional limitation,by which the exemption of securities transaction imcome tax is confronted,and then make judicial review to the exemption of securities transaction imcome tax and securities transaction tax, which is took by the lawmaker to replace securities transaction imcome tax. Afterwards, we discuss about the controversial issues in practice, which is directly or indirectly caused by the exemption of securities transaction imcome tax, to show how the exemption of securities transaction imcome tax brings about the contortion of the completity of tax system. Then, on the other hand, we view other the constitutional issue which retaxtion of securities transaction imcome might lead to, in the constitutional limitation of double‐taxation advoidance.Last but not least,we analyse the Legislative Yuan’s bill of securities transaction imcome tax instead of our conclusion.