| Summary: | 碩士 === 國立暨南國際大學 === 公共行政與政策學系 === 95 === The suspension of License Tax of Direct Suspension of Motor Vehicle has been applied for eight years since April,1998. the policy was originally applied to cooperate with the Supervision Bureau for collecting the License Tax one day before the suspension for the purpose of simplification of paperwork and the convenience of the people. However, the collection of License Tax in countries and cities in tianwan are assigned to MoT, thus created lots problems during the collecting process. Besides, Supervision Bureau is always late in transferring dishonest tax declarations, or even late in due collection period, thus cause the problem of abuse of vehicle license. It arouses seriously arguments and complaints for concerned parties. So, to resume the
collection of Vehicle License Tax has become a hot topic for the public.
The study uses responsive evaluation and focuses on policy-interested parties’ experiences and the conceptual cognition and intellection of their proposes, concerns and disputes. This study is based on the theory of public estimation and tries to set up some criteria for estimation. The study of the consequence of the execution policies at Direct Suspension of Motor Vehicle License and the process of policy-making and the relations of the different interest of the concerned parties will be the proposal for the
government to revise the Said Tax.
After many depth-interviews and paper opinion-survey on the said policy between concerned parties, we discover that Direct Suspension of Motor Vehicle License Tax causes huge drainage of tax revenue and increase the cost of tax collection, lower down the efficiency of tax administration, increase the burden of tax payer and is inconvenient to both the mass and tax clerks, especially it increases cases of dishonest tax declaration sharply; furthermore, it takes tax-reverification and tax auditing, and we need more tax man-power. Obviously, this policy needs to be changed.
According to License Tax Law No.13 and No.28, the Motor Vehicle License Tax and that car-driver should pay the tax, and Ministry of Finance should revise the concerned codes as it resumes the Sad Tax, but if MoF can settle with MoT to have a common consensus on the way to collect the Motor Vehicle Fuel Tax and resume the collection, most of the consequent problems will be settled peacefully. What is more important is, during the process of the policy-making, we should let most of the concerned parties take part in the discussion of the policy, thus it will heighten the
feasibility of the policy and lower down the difficulty of the execution of the policy.
(p.s. Motor Vehicle License Tax is levied by Ministry of Finance and Motor Vehicle
Fuel Tax is by Ministry of Traffic.)
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