| 摘要: | 總統100 年1 月19 日公布修正所得稅法第4 條、第17 條及第126 條條文，刪除現役軍人薪餉及國民中小學以下教職員薪資所得免納所得稅規定，並自101 年1 月1 日施行。本研究即在探討國軍志願役官士兵於取消軍教免稅政策後，其個人之理財規劃是否會因其政策改變而有所不同。 研究結果發現，理財觀念認知在階級、年齡、服務年資、家庭月所得等四項人口特性有顯著差異；消費態度認知在階級、年齡、軍種、服務年資、婚姻、撫養人數、家庭月所得等七項人口特性有顯著差異；投資風險看法認知在階級、年齡、軍種、服務年資、婚姻、撫養人數、家庭月所得等七項人口特性有顯著差異；理財目標認知在階級、年齡、服務年資、婚姻等四項人口特性有顯著差異；理財行為認知在階級、軍種、婚姻等三項人口特性有顯著差異。另外，國軍志願役人員均有固定儲蓄之習慣，實施課稅並不會影響其儲蓄習慣及理財規劃；階級這個變數會因為課稅的需要而必須調整原有的消費習慣。
The president announced to cancel tax-free policy on military men’s and middle and primary schools teachers’ salary on January 19, 2011. This rule is formal implementation on January 1, 2012. This study is investigated whether personal financial plan is different after cancelling the military men’s tax-free policy. The empirical result finds that the cognition of financial concept is significantly difference in class, age, seniority and family's monthly income. The cognition of consumption attitude is significantly difference in class, age, branch of armed services,seniority, marriage, number of support and family's monthly income. The cognition of investment risk viewpoint is significantly difference in class, age, branch of armed services,seniority, marriage, number of support and family's monthly income. The cognition of financial goal is significantly difference in class, age, seniority and marriage. Finally, the cognition of financial behavioral is significantly difference in class, branch of armed services and marriage. Furthermore, military officers and soldiers have fixed savings habit,the implementation of taxing does not affect saving habit and financial planning. Finally,the variable of class will affect consumption habit under the cancellation of tax-free policy. |
