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稻江學報第五卷第一期 (Revenue Unit) 140 。底下為賭場贈送優待稅申報表 , 以供參考。表 5 賭場贈送優待稅申報表賭場贈送優待稅申報表二 ○○ 九年六月份 1. 贈送優待住宿房間總數美元 $ 1,000 2. 住宿房間費用 92 3. 贈送優待住宿價值 92,000 4. 贈送優待住宿部份折扣價值 46,000 5. 贈送優待住宿總價值 138,000 6. 贈送優待餐飲零售價值 30,000 7. 贈送優待娛樂零售價值 30,000 8. 應課稅贈送優待價值 198,000 9. 應付贈送優待稅額 $ 2,104 141 表格來源 : 賭場管制委員會及作者自行翻譯整理假如賭場在第二季的三個月內贈送給賭客住宿共一千晚 , 住宿房間費用是九十二元 142 , 是以賭場贈送住宿價值共九萬二千元。另賭場給予賭客住宿折扣共四萬二千元 143 , 故贈送住宿給予賭客總價值為十三萬八千元。為了讓賭客有以客為尊的感覺 , 賭場提供餐飲與娛樂券給予賭客使用 , 零售價值各為三萬元。因此賭場共給予賭客十九萬八千元價值之優惠 , 故其應課稅贈送價值為十九萬八千元 ; 紐澤西州政府課以百分之一點零六二之稅率 , 故賭場應繳納贈送優待稅二千一百零四元。值得一提的是紐澤西州眾議會 (Assembly) 與參議會 (Senate) 於二 ○○ 四年六月通過在於二 ○○ 九年六月底廢除賭場贈送優待稅 144 , 以減輕賭場之負擔及提升大西洋城賭場之競争力。從賭場管制委員會發佈資料顯示 , 在二 ○○ 八會計年度 , 毛收益稅占賭場收益基金會之稅捐比率大約 93%; 賭場贈送優待稅占 3%; 賭場住宿房間稅占 1.80%; 停車稅占 1.30%; 互連累進吃角子老虎機收益稅占 140 141 See Instructions for Completing the Casino Complimentaries Tax Return, CCC-276 I. State of New Jersey Casino Control Commission, Retrieved June 6, 2009 and March 13, 2010, from http://www.state.nj.us/casinos/financia/forms/quarter.html. 142 住宿 $92 元一晚為賭場管制委員會所訂定之標準。See Instructions for Completing the Casino Complimentaries Tax Return, CCC-276 I. 143 144 假如賭場給予其他賭客百分之五十折扣 , 總共給予 1000 次夜宿 , 則 1,000 x $92 x 50%=$46,000。 New Jersey Legislature, Retrieved March 13, 2010, from http://www.njleg.state.nj.us/2004/Bills/A3500/3120_S1.PDF. 200
稻江學報第五卷第一期 0.90% 145 。由此可見 , 毛收益稅為紐澤西州政府最大之賭場稅收來源。圖 2 賭場稅收之比例 146 資料來源 : 賭場管制委員會及作者自行翻譯整理表 6 總結賭場應繳交之主要申報表月申報季申報年申報月毛收益稅申報表季報告年度報告暨財務預測停車稅申報表互連累進吃角子老虎機月收益稅申報表促銷費用與折扣表補充季報告賭場住宿房間稅申報表賭場贈送優待稅申報表 ( 二 ○○ 九年六月底廢除 ) 年度毛收益稅申報表 147 資料來源 : 賭場管制委員會及作者自行翻譯整理 145 State of New Jersey Casino Control Commission, Retrieved March 13, 2010, from http://www.state.nj.us/casinos/about/commrepo/docs/2008/casino_revenue_fund.pdf. 146 State of New Jersey Casino Control Commission, Retrieved March 13, 2010, from http://www.state.nj.us/casinos/about/commrepo/docs/2008/casino_revenue_fund.pdf. 147 State of New Jersey Casino Control Commission, Retrieved March 13, 2010, from http://www.state.nj.us/casinos/financia/. 201
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