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行政院院會106.10.12通過所得稅法部分條文修正草案

10/13/2017

 
106.10.12財政部說明,行政院第3571次院會今(12)日討論通過所得稅法部分條文修正草案,將積極與立法院朝野各黨團溝通,期能儘速完成立法。本次所得稅制改革分為三大主軸,修正重點如下:
一、減輕薪資所得者及中低所得者所得稅負擔,促進公平合理
(一)調高綜所稅標準扣除額新臺幣(下同)2萬元(由9萬元提高為11萬元,有配偶者加倍扣除)。
(二)調高綜所稅薪資所得特別扣除額及身心障礙特別扣除額額度各5.2萬元(由12.8萬元提高為18萬元)。
(三)刪除綜合所得淨額超過1,000萬元部分適用45%之稅率級距,即綜所稅級距由6級修正為5級,最高稅率降為40%。

二、減輕中小型及新創企業稅負,鼓勵轉型及升級
(一)獨資合夥組織之所得不課徵營利事業所得稅(以下簡稱營所稅),其所得直接歸課獨資資本主或合夥人個人綜所稅。
(二)未分配盈餘加徵營所稅稅率由10%調降為5%:
  
三、建立符合國際潮流且具競爭力之股利所得稅制,提高投資意願
(一)廢除兩稅合一部分設算扣抵制度,刪除營利事業設置可扣抵稅額帳戶及相關記載、計算與罰則規定。  
(二)訂定我國居住者個人(即內資)之股利所得課稅新制
 由納稅義務人選擇下列二者中有利之方式適用:
1.獲配之股利併入綜合所得總額課稅,並就股利按8.5%計算可抵減稅額,抵減其應納稅額,每一申報戶可抵減金額以8萬元為限,全年股利所得約94萬元以下者可抵稅(或退稅)。
2.獲配之股利按26%稅率分開計算稅額,與其他所得計算之應納稅額合併報繳。
(三)合理調整所得稅稅率結構
 1.營所稅稅率由17%調高至20%: 
 2.適度調高外資股利所得扣繳率1%(由20%調高為21%)

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