詮釋資料說明

文件類型

本館出版品

題名

孫中山均富思想對臺灣解決貧富差距問題的啟示：政府課稅的角色

題名(英)

The Revelations of Dr. Sun Yat-sen’s “Equal Distribution of Wealth” for Taiwan to solve the problem of the gap between the rich and the poor -- On the Role of Government in Taxation

作者

郭萍英

期刊

孫學研究

ISSN

1996-2657

出版頻率

半年刊

出版西元年月日

2018/05/16

卷期

第24期

頁次

p.85-116

關鍵詞

孫中山 、 民生主義 、 均富思想 、 貧富差距

關鍵詞(英)

Sun Yat-sen 、 the Principle of Livelihood 、 equal distribution of wealth 、 the gap between the rich and the poor

全文內容

　　儘管臺灣經濟持續發展，但貧富差距問題愈來愈嚴重，年輕人實質薪資遲滯不前，2014年的太陽花學運背後所反映的其實就是年輕人對現狀的不滿。
　　面對當前貧者愈貧、富者愈富的貧富差距問題，政府理應設法縮小差距，但所採取的措施卻是有利於富人而不利於一般社會大眾，其中各種各樣的減稅指施就是最明顯的例子，形成「凍薪的人繳稅、有資產的人減稅」的不公平現象，更加深貧富差距的現象。
　　然而，檢視孫中山的均富思想可發現，貧富差距問題凸顯了公平性的問題，癥結在於課稅的公平性，要解決貧富差距問題，就要透過課稅手段，多課徵資本家的資本利得，將私人財富移轉為國家財富，以利國家建設，並造福全民，避免稅負多半由一般民眾承擔、富者輕稅的不公平現象，凡此都是如今海內外學者專家所主張的解決貧富差距問題的主要內容，也印證了孫中山均富思想的時代性，對解決臺灣當前所面臨的貧富差距問題具有省思作用。

全文內容

　　Despite Taiwan’s continuous economic development, the problem of the gap between the rich and the poor has grown more severe. Young people’s real wages have stagnated, while the 2014 Sunflower Movement in Taiwan reflected the young people’s discontent with the status quo.
　　In the face of the growing gap between the rich and the poor, the government should have tried to narrow the gap; instead, the measures taken have benefited the rich rather than the general public. The various tax cuts were among the most obvious examples, which resulted in the unfair phenomenon of “those with stagnated wages paid taxes, while those with assets enjoyed tax reductions,” and further widened the gap between the rich and the poor.
　　However, after reviewing Dr. Sun Yat-sen’s “Equal Distribution of Wealth,” one can discover that the gap between the rich and the poor underlines the problem of fairness and that the crux of the problem lies in the fairness of taxation. Taxation is a means to solve the problem of the gap between the rich and the poor. Scholars at home and abroad have asserted that levying more on the bourgeois’ capital gains are amongst the main methods of solving the problem of the gap between the rich and the poor. Such measures will promote conversion of private gain into national wealth to facilitate national constructions and benefit the people, as well as prevent the unfair phenomenon of the general public shouldering most of the tax burden, while the rich pay less tax. These methods have also proven that Dr. Sun Yat-sen’s “Equal Distribution of Wealth” has withstood the test of time and serves as concept worthy of reflection for Taiwan to solve its current problem of the gap between the rich and the poor.

出版者

國立國父紀念館

出版地

臺北市

備註

投稿日：西元2017年6月12日；接受刊登日：西元2018年5月2日。