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菸菸菸 菸菸菸菸 : 菸菸菸 菸菸 菸菸菸菸 A97260028 菸菸菸 菸菸菸菸 A97260030 菸菸菸 菸菸菸菸 A97260064 菸菸菸 菸菸菸菸 A97260084 菸菸菸 菸菸菸菸 A97260086 菸菸菸

菸酒稅

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菸酒稅. 指導 老師 : 陳建良 老師 經濟三 乙 A97260028 李 亭誼 經濟三 乙 A97260030 吳雯珊 經濟三 乙 A97260064 陳 韋綱 經濟三 乙 A97260084 余 姿嫻 經濟三 乙 A97260086 柯 祐評. 國人吸菸現況. 何謂 菸酒稅法?. 臺灣 地區實施菸酒專賣制度有 50 餘年歷史,在實施菸酒專賣期間,因專賣利益之徵收,暫時停徵或免徵關稅、營業稅及菸酒貨物稅。隨著社會環境之變遷、經濟自由化之政策及加入世界貿易 組( WTO )之腳步,臺灣菸酒專賣制度已於 91 年 1 月 1 日走入歷史,正式回歸稅制課稅。. 課 徵範圍. - PowerPoint PPT Presentation

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A97260028 A97260030 A97260064 A97260084 A97260086

50WTO9111

()

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4.1.

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5.1 : 1999 2000 2001 2002 2003 2004 1,058,435.141,498,701.801,039,236.771,056,627.321,029,160.251,119,513.62 103,044.62 156,815.03 92,557.77 85,900.54 82,782.76 78,884.59 11.434 14.611 9.289 10.039 10.187 3.799 432,388.88 610,580.02 478,636.37 392,939.08 411,086.97 455,913.82 - 194,251.28 307,035.18 233,677.98 165,758.92 213,682.90 241,088.85 - 238,137.59 303,544.84 244,958.39 227,180.16 197,404.08 214,824.97 16,754.12 32,378.61 19,462.21 19,417.25 24,671.27 23,162.46 4,814.26 6,756.47 3,248.21 4,119.91 5,434.96 5,885.25 145,497.15 219,424.76 133,883.21 143,641.48 146,011.51 159,643.63 84,677.35 160,292.24 63,899.31 76,794.44 69,283.21 84,148.34 1,204.18 2,483.62 1,862.16 2,864.03 4,805.70 8,272.38 251,782.14 324,409.66 203,707.32 214,734.69 197,521.00 233,459.83 7,398.61 11,031.85 7,035.82 6,911.44 7,785.90 7,770.69 43,215.90 46,689.04 44,687.56 45,885.80 47,764.98 49,904.37 45,661.09 48,435.99 48,055.63 46,463.78 48,012.75 49,323.15 1,390.98 2,251.94 1,532.91 1,648.79 1,751.11 1,862.09 13,096.70 15,267.20 8,492.65 10,261.81 11,600.35 12,936.96 489.262 87.704 25.149 23.359 17.887 8.626 () 55,321.87 77,315.84 57,563.01 346.45 - - - - - 41,188.05 49,772.63 48,336.19 - - - 26,082.67 22,433.27 24,229.51 - - - 8,297.78 10,216.79 9,661.27 2-1 2005 2006 2007 2008 2009 2010 1,296,656.321,338,388.481,466,512.411,528,273.541,305,548.291,340,533.15 82,373.67 79,566.93 81,859.07 80,425.71 68,827.43 88,982.68 0.638 0.158 0.279 0.021 0.038 - 625,807.05 646,217.80 730,159.87 834,988.40 640,966.78 588,036.22 - 329,357.08 311,887.58 382,633.51 445,244.86 334,162.59 284,206.37 - 296,449.97 334,330.22 347,526.36 389,743.54 306,804.19 303,829.85 24,109.67 23,516.47 21,779.85 23,871.16 17,224.64 31,097.52 6,341.23 5,177.27 6,701.28 5,106.54 5,102.53 9,015.50 168,410.91 159,201.48 149,036.73 126,659.61 127,878.77 150,427.52 68,203.68 89,954.39 128,894.63 90,630.29 105,956.21 103,927.31 6,341.67 4,072.49 5,757.83 6,691.51 3,749.69 4,508.94 237,531.22 236,931.35 246,136.73 243,960.82 223,503.05 263,889.53 8,458.05 8,713.67 8,837.31 9,649.86 8,463.87 8,943.93 51,863.06 52,548.50 53,271.42 53,254.94 53,049.59 54,055.06 50,876.89 52,493.51 53,882.85 55,343.25 56,346.98 58,202.95 1,978.78 1,986.34 1,809.26 1,745.02 1,666.42 1,645.85 13,178.01 14,013.86 13,636.90 12,696.10 13,065.86 13,815.46 9.531 7.899 5.034 5.4 0.15 -8.853 () - - - - - - 50,443.15 51,042.00 50,415.19 49,506.30 45,349.09 44,204.25 25,712.12 26,643.87 28,130.89 29,706.00 21,853.43 21,597.82 10,387.01 17,508.23 19,888.49 20,114.98 24,910.72 34,555.89 2-27WTOWTO830/590/27.5%3026/5%(940%)185/20%(9110%)()185/45%(8910)40/18522/45%(8910)WTOWTO490185/12.5%(891350198185/225/18520%(8910)451192257185/20%(8910)3

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()() 9417,090,821.32854,541,066.0039.63-9516,718,856.76835,942,838.0040.24-2.189616,933,339.24846,666,962.0040.341.289717,698,116.70884,905,835.0039.914.529818,686,149.57934,307,478.5049.055.589918,699,195.72934,959,786.0049.350.07100/01-034,203,031.42210,151,571.0047.48-()() 9426,038,134.291,301,906,714.5060.37-9524,827,182.151,241,359,107.5059.76-4.659625,040,630.001,252,031,500.0059.660.869726,652,234.741,332,611,737.0060.096.449819,409,453.41970,472,670.5050.95-27.189919,190,512.57959,525,628.5050.65-1.13100/01-034,648,917.30232,445,865.0052.52-5-25-1 94---95---96---97---98360.000.15-9960,480.003.9216,700.00100/01-03--- 9459,253.10100.00-9545,328.75100.00-23.509640,470.32100.00-10.729751,263.87100.0026.6798233,544.7999.85355.57991,483,888.9796.08535.38100/01-03587,479.80100.00-()

6-16-2 94463,637,726.0073.09-95497,903,744.0075.247.3996472,405,271.0072.10-5.1297462,820,283.0072.33-2.0398503,041,275.0073.808.6999513,432,935.0071.642.07100/01-0385,379,124.8065.05- 94170,690,172.0026.91-95163,883,024.0024.76-3.9996182,768,807.0027.9011.5297177,023,815.0027.67-3.1498178,585,026.0026.200.8899203,295,320.0028.3613.84100/01-0345,871,332.0034.95-7-27-1- 20001,929,767.3420011,257,840.6120021,225,600.8541,188.053.36%20031,252,766.2249,772.633.97%20041,387,300.2948,336.193.48%20051,567,396.3650,443.153.22%20061,600,803.8951,042.003.19%20071,733,894.7850,415.192.98%20081,760,438.2849,506.302.81%20091,530,282.1945,349.092.30%20101,613,262.0144,204.252.74%8 91411.88195.84 47.55%216.0452.45%82.9892497.72240.55 48.33%257.1751.67%102.2093483.36228.00 47.17%255.3652.83%96.6194504.43245.18 48.61%259.2551.39%103.5995510.42243.73 47.75%266.6952.25%175.0896504.15234.52 46.52%269.6353.48%198.8897495.06237.32 47.94%257.7452.06%201.1591-979 : 2000324960711

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WTO76130762804819 838788892655%911WTO91~93 11

(1) 10% (2) 7(3) 5%

[(X10%)+(x$7)]x1.05=

AU$30NT$72014 [(720x10%)+(14x7)]x1.05=179

ECFA'' WTO06()

The End ~