1、1所得稅抵免(負入息稅)的構思王卓祺 14/3/20101. 所得稅抵免目的?- 鼓勵低学歷、技術工人及有工作能力福利受助者就業,使他們及其子女相信工作及自力更生價值- 幫助貧窮人口脫貧尤其貧窮兒童脫貧- 政府做市場不願及不会做的事情,不直接干預市場方法,使低薪工作取得較好回報,減低低下階層社会不滿2. 對香港的特殊意義為何?- 包括全球經濟一體化、工業外移、外判僱傭形式等影響下,就業貧窮揮之不去,其影響不單止是社会性,如社会流動問題,跨代貧窮;亦開始影響政府施政,如貧窮差距擴大下市民傾向相信政府施政偏幫大財團- 所得稅抵免切合香港人自力更生的傳統價值,不採用社会救濟但實際是收入再分配措施:負
2、稅收方式結合就業3. 何謂所得稅抵免(Earned Income Tax Credit)?- 性質屬部份負所得稅(Partial Negative Income Tax);全面負所得稅為費利民倡議,低於所得稅收入的臨界點,按收入差距累進補貼,但所得稅抵免則是按三層次退稅結構,沒收入沒有退稅/抵免;- 1975 年於美國推行,低薪工資補貼一種,但對象以家庭為單位,英國稱為工作所得稅抵免(Working Tax Credit,2003);- 美國的所得稅抵免以過去一年度收入,以不同比率計算退稅予低薪家庭;退稅設計是三層次結構:進入區(phase in),高原區(Plateau),退出區(phase
3、 out)。可參考附錄一 2009 年退稅的抵免及其稅率:不同家庭成員收入門檻及抵免率不同;請注意沒子女的家庭收入門檻及其抵免與有子女家庭極大差別;這體現政策目的即幫助兒童脫貧。美國 2004 年,2,100 萬家庭取得 360 億抵免,使 500 萬家庭脫貧。4. 所得稅抵免與其他相關工資及收入補貼措施有何分別?- 社会救濟(綜援):同是收入再分配,但有福利依賴問題- 最低工資:不是收入再分配,政府管制市塲措施,影响低生產力工人就業機会2- 工資補貼(wage supplement or subsidy):法國及荷蘭實行,將政府財政津貼僱主聘請低收入工人,有機会壓低低薪工人工資- 所得稅退稅
4、:是累退稅,沒有繳稅或繳稅少的低薪工人沒有或很少得益5. 設計所得稅抵免制度有何研究課題?- 是否如英美做法由稅務部門負責推行,避免福利標籤?- 如何與現時的社会救濟(綜援)整合?例如官方貧窮線與所得稅抵免收入界定問題(見附錄一及二),綜援制度的入息豁免及資產計算- 財政開支估計,会否要加稅?若要,其稅源及稅率- 估計可吸引多少綜援家庭及未就業人士就業- 估計抵免的退稅開支的乘數效益對整體經濟的好處- 估計所得稅抵免正面社会影響:滅貧、兒童貧窮減少及縮減收入差距成效3附錄一美國 2009 年稅務抵免計算例子(US$)Size of credit (tax year 2009)1 Earned
5、income (x) Stage Credit (3+ children)$0$12,570 phase in 45% * x$12,570$16,420 plateau $5,657$16,420$43,279 phase out $5,657 - 21.06% * (x - $16,420)= $43,279 no credit $0Earned income (x) Stage Credit (2 children)$0$12,570 phase in 40% * x$12,570$16,420 plateau $5,028$16,420$40,295 phase out $5,028
6、- 21.06% * (x - $16,420)= $40,295 no credit $0Earned income (x) Stage Credit (1 child)$0$8,950 phase in 34% * x$8,950$16,420 plateau $3,043$16,420$35,463 phase out $3,043 - 15.98% * (x - $16,420)= $35,463 no credit $0Earned income (x) Stage Credit (no children)$0$5,970 phase in 7.65% * x$5,970$7,470
7、 plateau $457$7,470$13,440 phase out $457 - 7.65% * (x - $7,470)= $13,440 no credit $0- The same data, in words: for a person with two qualifying children, the credit is equal to 40% of the first $12,570 of earned income, thus reaching a plateau of $5,028 and staying there until earnings increase be
8、yond $16,420, at which point the credit begins to phase out at 21.06%, reaching zero as earnings pass $40,295. The dollar amounts are indexed annually for inflation.- For married filing jointly, the plateaus travel $5,000 further.- This table, and the graph below, might make it appear as though EITC
9、 moves smoothly. In actuality, the amount of the credit is given by an IRS table that divides earned income into fifty dollar increments from $1 to $43,279.Notes 1. 2007 and 2008 US median household income about US$50,3002. The average household size was 2.59 and family household is was 3.14 in Cens
10、us 2000, source: http:/factfinder.census.gov/servlet/SAFFFacts 1可參考, 12/3/2010 http:/www.taxpolicycenter.org/taxfacts/displayafact.cfm?DocID=36&Topic2id=40&Topic3id=42 4附錄二NOTE: The poverty guideline figures below are NOT the figures the Census Bureau uses to calculate the number of poor persons.The
11、 figures that the Census Bureau uses are the poverty thresholds. The 2009 Poverty Guidelines for the48 Contiguous States and the District of Columbia Persons in family Poverty guideline1 $10,8302 14,5703 18,3104 22,0505 25,7906 29,5307 33,2708 37,010For families with more than 8 persons, add $3,740 for each additional person.http:/aspe.hhs.gov/poverty/09poverty.shtml