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關於tax taxation 在 Mordeth13 Facebook 的精選貼文
關於tax taxation 在邱顯智 Facebook 的精選貼文
關於tax taxation 在 Focus Taiwan Facebook 的最佳解答

關於tax taxation 在宅大大 Youtube 的最佳解答
關於tax taxation 在 Kay Booster Youtube 的最佳貼文

關於tax taxation 在 What is tax | Taxation explained - YouTube 的評價

tax taxation 在 Mordeth13 Facebook 的精選貼文

2021-02-27 00:53:43 有 33 人按讚

"Billionaires pay the lowest tax rate of any income group nationally, Price added. In Washington state, the richest pay 3% of their income on taxes, while the poor pay 18%, he said. (That’s according to a report by the Institute on Taxation and Economic Policy, a left-leaning think tank.)

“I think billionaires donate for various reasons, but it’s clear that giving away the equivalent of what’s in their couch cushions helps them avoid having to face steeper bills that would actually make a difference in solving systemic problems,” Price told MarketWatch."

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Mordeth13

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M13 is YouTube's FIRST and most viewed MotoVlogger. www.youtube.com/m13 Taiwan tours: www.taiwantou

tax taxation 在邱顯智 Facebook 的精選貼文

By 邱顯智

2020-12-26 21:00:36 有 1,052 人按讚

假日晚上，關於囤房稅會不會轉嫁成租金，來讀讀花敬群教授（not次長）跟章定煊老師的文章。
　
先講結論，2014年的花敬群教授，非常支持時力版 #出租視為自用、#避免租稅轉移傷害房客權益的囤房稅設計，財政部蘇部長應該好好跟花教授請益才是。
　
來看看花教授怎麼說：
https://www.storm.mg/article/23395?page=2

"租稅轉嫁的程度是由供需雙方相對價格彈性的高低所決定，而且彈性相對小的要負擔較多的稅負。價格彈性較直白的說法是，誰對價格比較敏感或反應能力較大，誰的彈性就比較大。
　
至於房屋稅增加所帶來的租金上漲，同樣是由房東與房客的相對彈性大小決定，如果市場上供給過剩則房東負擔多，如果需求較多，則房客負擔就會變重。
　
不可諱言的，一旦持有稅進行改革，若無適宜的配套規劃，承租房屋的人將面臨嚴重的租金上漲。所以，#全面稅改仍需兼顧租屋市場的健全穩定與房客的權益，這也是我們持續呼籲全面稅改的同時，應 #將出租住宅視為自用，以 #減輕稅負與避免傷及無辜的房客。"
　　
接下來我們來拜讀章定煊老師昨天的進一步解釋：
　
有一件事情，無論是花敬群教授跟花敬群次長的態度都是一致的，就是反對「缺乏配套」的提高房地產持有稅，關鍵在於租稅移轉效果。
　
許多人主張增加房屋持有稅，房客會受害，房東會把租稅轉嫁到房客身上。在學理上這叫做租稅移轉(Shifting of Taxation)的討論，而租稅移轉後，主張者認為最後的租稅歸宿(Tax Incidence)都會落在房客的頭上。

事實真的是如此嗎? 租稅的轉嫁主要分成前轉、後轉、自行吸收三種(其他還有混轉散轉旁轉，在討論屋主與房客間關係比較用不上)，視交易雙方強弱勢而定(也就是經濟學上所稱比較雙方的彈性)。以後轉（Back Shifting）來說，如果房東愛租不租，房客非租不可，那房東當然可以將租稅大部分轉嫁給房客；反過來，是房東房子空著壓力很大，房客是此處不租還有別處，那租稅負擔大多數房東得自己吞下。當然，在台灣都不討論的情況是，也可能發生前轉(Forward Shifting )的情況，有意當包租公者，因為租稅負擔，回過頭來要求建商降價，就看建商跟屋主之間強弱勢。假設建商被屋主前轉租稅負擔，理論上他也可以前轉營造廠、協力廠商與地主，一樣看建商與相關方的強弱勢而定。
　
同樣的，建商大喊人工上漲、材料上漲所以房價必須要上漲，也是應用同樣的的方式分析。
　
在美國的相關實證研究中，比較近期的是Tsoodle and Turner 在2008年的研究(2008, Tsoodle, Leah J., and Tracy M. Turner, 2008. “Property Taxes and Residential Rents.” Real EstateEconomics 36 (1), 63–80. p. 77)，增加房屋財稅率0.34%(美國稅基是台灣十倍以上，在台灣相當於調3.4%，等於現行稅率加2倍)，將帶動租金上漲1.9%。也就是房東將稅負轉嫁到房客身上的效果是存在的，但是只有部份而已。到底有多少的百分比可以轉嫁到房客身上呢? Carroll J. R. and J. Yinger(1994, “Is the Property Tax a Benefit Tax? The Case of Rental Housing”, National Tax Journal, 1994, vol. 47, issue 2, 295-316)分成四種狀態分析，認為大多數的負擔都落到房東自己頭上，在不同狀態下，約75%-90%。也就是 #房東財產稅增加能移轉給房客的部分，最多25%，最少10%不到。
　
所以，要避免增加持有稅被後轉，就 #必須增加房客的彈性，降低屋主的彈性。要增加房客的彈性，比如說 #大量的增加社會住宅是一種方式，也可以以共享的方式讓閒置的房間釋放出來…………….。要減少房東的彈性，就是也許可以 #靠租賃法規提高對房客的保護、#課徵空屋稅不讓房屋長期閒置………………..
　
當然文獻中也指出，如果房東能提供好的產品跟服務，會讓房客即使被百分之百轉嫁租稅也會心甘情願的接受，能提高台灣住屋的品質也是一個好的出路。

Tags: tax taxation 出租視為自用避免租稅轉移傷害房客權益全面稅改仍需兼顧租屋市場的健全穩定與房客的權益將出租住宅視為自用減輕稅負與避免傷及無辜的房客房東財產稅增加能移轉給房客的部分必須增加房客的彈性大量的增加社會住宅靠租賃法規提高對房客的保護課徵空屋稅不讓房屋長期閒置

邱顯智

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大家好，我是邱顯智，洪仲丘案和關廠工人案的義務辯護律師。無論你是土生土長、還是同我一樣因為家庭與工作落腳新竹，讓我們一起為新竹市更加進步的未來而努力！

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tax taxation 在 Focus Taiwan Facebook 的最佳解答

By Focus Taiwan

2020-12-10 16:00:01 有 50 人按讚

Taiwan and Saudi Arabia recently signed an accord to avoid double taxation and income tax evasion, the Ministry of Foreign Affairs (MOFA) said Thursday.
https://focustaiwan.tw/politics/202012100009

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Focus Taiwan

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Twitter: https://twitter.com/Focus_Taiwan Instagram: focus_taiwan https://www.instagram.com/focus_taiwan/?hl=en YouTube: https://www.youtube.com/user/FocusTaiwan LinkedIn: https://www.linkedin.com/company/focus-taiwan Focus Taiwan is the English-language news website of the Central News Agency (CNA), Taiwan’s national news agency. As Taiwan’s largest information supplier, we have correspondents across Taiwan, and over 20 cities around the world. We disseminate the voices of Taiwan through breaking news, photos, video, and new media tools in order to build a better informed society within, and greater understanding abroad. If you like what you read, please leave your thoughts and comments on our page. We encourage you to join the conversation.

Daily news from and about Taiwan, local newspaper headlines, and photos of the day. Share our stories, if you like what you see. Also, follow us on Twitter: @Focus_Taiwan / Instagram: https://instagram.com/focus_taiwan

tax taxation 在宅大大 Youtube 的最佳解答

By 宅大大

2020-11-11 23:05:33 有 3,990 人看過有 117 人喜歡

宅大大分享會???

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相關連結：

～稅收計算器，只要輸入收入狀況資料，就能大概估算出每年繳稅額： https://www.gov.uk/estimate-income-tax

～國民保險：
https://www.gov.uk/national-insurance

～查市政稅：
http://cti.voa.gov.uk/cti/inits.asp

～行車稅資料：
https://www.gov.uk/vehicle-tax-rate-tables

～印花稅資料：
https://www.gov.uk/stamp-duty-land-tax/residential-property-rates

～印花稅計算器：
https://www.tax.service.gov.uk/calculate-stamp-duty-land-tax/#/intro

～儲蓄稅：
https://www.gov.uk/apply-tax-free-interest-on-savings

～股息稅：
https://www.gov.uk/stamp-duty-land-tax/residential-property-rates

～離岸信託：
https://www.pruadviser.co.uk/knowledge-literature/knowledge-library/excluded-property-trusts/#relatedcontent

～英國稅後收入計算器：
https://www.thesalarycalculator.co.uk/salary.php#modal-close

宅大大

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宅大大建立目的就是專為有意或已經投資大灣區和曼谷房地產的朋友而設，提供樓市獨家分析及最新動向。請理性討論，請勿謾罵及粗言穢語，所有粗言將會被移除，恕不另行通知。

tax taxation 在 Kay Booster Youtube 的最佳貼文

By Kay Booster

2020-03-19 17:30:01 有 234 人看過有 8 人喜歡

This video is sponsored by AUSPAC INTERNATIONAL EDUCATION AND MIGRATION.

Speaker: Henry Sun- Practised Tax Accountant - Regional Manager of Auspac International
MC: Kenny Nguyen - Marketing Officer of Auspac International

Link Facebook: https://www.facebook.com/AuspacInt/
Link Facebook Kay Booster: https://www.facebook.com/profile.php?id=100043046655691

Video is about talking with our taxation agent about Tax and Super in Australia for new students to better know about Australian Taxation Policy and your benefits when working in Australia and being a residence for a tax purpose.

If you have more questions, feel free to click on our FB page or Kay Booster Fb to ask for our advice.

Like, Subscribe and Share this video to your friend and for updates and details about getting PR in Australia.

#AuspacInternational #PermanentResidence #AustralianMigration #MigratetoAustralia

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cuộc sống Úc - du học sinh Úc Toàn cảnh cuộc sống du học ở Adelaide, Nam Úc cho những bạn đang và sắp tìm hiểu bằng những góc nhìn của một người không chuyên để đem tới cho các bạn một cái nhìn rõ nhất và gần gũi nhất về cuộc sống úc và du học tại Adelaide. Talent Show guitar đệm hát ảo thuật sneakers cho các bạn yêu giày mà đam mê về thời trang

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#76. Taxation — Citizens — Guichet.lu - Administrative Guide

What is a tax card? How do I claim back deductible expenses? How does a change in my personal situation impact my taxes? Do I need to submit a tax return.

#77. Individuals - Belastingdienst

Learn all about your tax return as non-resident taxpayer and what you need to bear in mind when emigrating or ... Do I pay taxes on my Dutch holiday home?

#78. Alabama Department of Revenue

Individual Income Tax Forms ... modules to help business owners gain and understand the tax information they need to open and operate a business in Alabama.

#79. Taxation for Individuals - Commissioner for Revenue

More detailed tax information is given on specific subjects such as tax credits, the income tax return and related forms used. The general basis of personal ...

#80. 2021 taxation of international executives

A global survey of income tax, social security tax rates and tax legislation impacting expatriate employees.

#81. Finance Taxes - City of Phoenix

Tax Reporting Requirements & Payment of Tax. Businesses are required to report and pay Phoenix privilege sales tax on their taxable business activity on a ...

#82. Washington Department of Revenue: Home

I want to...I want to... · Get or renew a license · File taxes online · Find a sales and use tax rate · Look up a business · Learn about reseller permits · Search ...

#83. Joint Committee on Taxation

The Joint Committee on Taxation - A joint committee of the United States Congress. ... Linking Entity Tax Returns And Wage Filings.

#84. Louisiana Department of Revenue: Home Page

File returns and pay taxes electronically · Check the status of individual income tax refunds · Amend current and prior-year tax returns · Request a filing ...

#85. finance - Retail Sales Tax - Province of Manitoba

Taxation Division. Retail Sales Tax. The Retail Sales Tax (RST) is a tax applied to the retail sale or rental of most goods and certain services in Manitoba ...

#86. Pay taxes - SBA

The two most common types of state and local tax requirements for small business are income taxes and employment taxes. Your state income tax obligations are ...

#87. Welcome to the Illinois Department of Revenue

Impacted taxpayers are not required to take any additional action regarding their Illinois income taxes. IDOR will continue to monitor this situation ...

#88. Welcome - Department of Revenue

... Motor Vehicle Usage Tax · Tax Credits · Voluntary Disclosure · Where's My Refund? Business · Business · Alcohol Taxes · Bank Franchise Tax ...

#89. Taxes: Ministry of Finance - Ministerio de Hacienda

The General Tax Law, in Article 2.2, Letter c), defines taxes as “taxes required without consideration whose taxable item comprises business, acts or events ...

#90. What is tax | Taxation explained - YouTube

#91. Tax Base - Invest in Taiwan

A resident individual must file an income tax return between May 1 and May 31 of the following taxable year and pay any tax due. The tax return must include ...

#92. Taxes | U.S. Department of the Treasury

Taxes. Internal Revenue Service (IRS) website · IRS Forms and Publications · Refund Status · IRS Withholding Calculator · Foreign Account Tax Compliance Act ...

#93. Individual Income Tax - SC Department of Revenue

South Carolina accepts the adjustments, exemptions and deductions allowed on your federal tax return with few modifications. Your federal taxable income is the ...

#94. Taxes | Department of Finance and Administration

Taxes. Arkansas Taxpayer Access Point. Get access to a complete suite of online tools for taxpayers. Pay your state income tax owed, ...

#95. Sales Tax FAQs - Missouri Department of Revenue

What is the difference between "gross receipts" and "taxable sales" on my sales tax return?

#96. The Three Basic Tax Types

All income that falls within each bracket is taxed at the corresponding rate. 2020 Tax Brackets and Rates. Rate, For Single Individuals, Taxable Income Over ...

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