兩岸營業稅制的問題與建議 - mof.gov.tw ·...
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140 43 2
*
*
-
141
1
17 % 48 % 1
1
2003 1,008,099 2,001,731 50.36% 219,954 1,220,116 18.03%
2004 1,259,991 2,416,568 52.14% 257,689 1,353,410 19.04%
2005 1,502,457 2,877,854 52.21% 263,243 1,531,297 17.19%
2006 1,791,352 3,480,435 51.47% 263,575 1,556,652 16.93%
2007 2,205,240 4,562,197 48.34% 274,268 1,685,875 16.27%
2008 2,562,333 5,422,379 47.25% 273,667 1,710,617 16.00%
2009 2,749,520 5,952,159 46.19% 245,356 1,483,518 16.54%
2010 3,225,139 7,321,079 44.05% 289,816 1,565,847 18.51%
2011 3,794,563 8,973,839 42.28% 307,691 1,703,989 18.06%
2012 2,641,600 10,060,100 41.91% 306,537 1,733,350 17.68%
47.62% 17.425%
1
2
1
-
142 43 2
1989
GDP
1998
1986 1987
1991
17%
2005
5 %
2008
5 %
2002
2008
-
143
2010
17 %
3 %
13 %
2010
2010
2 3
-
144 43 2
2009
1
5
1
6
8
16
12
-
145
2
1
3 4
19 10
21
3
8 16
1994
-
146 43 2
1999 1 31
2
1 1
20%17%
2
10%5%
5%0%
4 15
1114 13
16 7
8819
21 44
3
1 111
2
3%20%
2127
1%25%
2%5%
1%
15%25%
1%
0.1%
4 15
6
7
8819
-
147
1
1
2
3
4
3
1
2 3
-
148 43 2
single tax rate5 % 3 %
multiple tax rates17 %
13 %
7
8 %
3 % 13 %
20 % 40 %
35 %
15 %
-
149
2
40 %
60 %40 %
1994 1 1
75 %25 %
2 8
-
150 43 2
3% 1%
-
151
5 GDP
GDP GDP
-
152 43 2
198641
30
2
8
32 8 1 9
37 7
1 1 7
OECD
2012 OECD 18
%WEF
IMD GDP
GDP OECD
-
153
5 %
2005 2 %
11
OECD
1994
3
3
-
154 43 2
1994
4
4 2009
-
155
-
156 43 2
2 %
1 %10 %
20 80
21
-
157
1
0.5
GDP
OECD
-
158 43 2
B2B
4
-
159
1.2.3.
-
160 43 2
4.
GDP OECD
-
161
1. 1989
60-64
2. 1998
492303-349
3. 200536715-18
4. 200929716-17
5. 2008
6. 2010
26581-88
7. 2002
0535-37
-
162 43 2
8. 20101175-79
9. 20011148-52
10.2010572-75
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