簡介： 上期介紹了證所稅的復徵之因、課徵辦法 與相關討論。本期我們繼續針對此議題， 帶您了解贊成和反對兩方的意見， 以及自今年初實行後的情況。
The Lowdown on the Securities Gains Tax II
OPPONENTS of the securities gains tax think Taiwan runs the risk of fund outflows and shrinking business scales for the securities and financial sectors. Given the degree of f inancial internationalization nowadays, it is natural for institutional and retail investors alike to make their investments in places which are expected to yield the highest returns.
There are fears that this will diminish the amount of the new tax available for collection and that trading volumes on the Taiwan stock market are likely to shrink, which will in turn affect the collection of the existing securities transaction tax. Meanwhile, many countries are currently striving to create friendly taxation nvironments. With this in mind, critics insist the government should study the tax systems of its neighbors and competitors in order to attract overseas investment.
It has also been argued that 8,500-point benchmark will prove problematic, as investors will liquidate their shares and exit the market to avoid taxes as soon as the index approaches 8,500 points. This will entail greater risks for the TAIEX in the future.
證所稅之徵？之爭？(下) 反對證所稅的人認為，台灣是在冒資金外流與證券和金融業規模萎縮的風險。考量目前金融國際化的程 度，機構投資者與散戶自然都會在預期報酬最高的地方作投資。
有人擔心此舉將使得這個新稅的徵收量減少，並且可能使得台灣股市的成交量萎縮，連帶影響現有的證交稅徵收。同時，許多國家現今皆努力創造友善的稅務環境。有鑑於此，評論者強調政府應當研究鄰國及競爭對手的稅務系統，才能吸引海外投資。
均攤費用的作法有很多種。有些人會要求開立不同的帳單 或在最後才分開結帳。南歐某些地方，儘管可能會分攤花費， 但要求個別帳單並不常見，而在一大群朋友中這樣做更會被認 為很失禮。提到飲酒文化，輪流出錢買酒在英國與其諸多前殖 民地是廣為採用的作法。不過，儘管男性付帳曾蔚為常態，尤 其是在第一次約會時，現在許多女性反而偏愛自己買單。
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