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  • 學位論文

資本利得本質與課稅方法之研究-以日本所得稅法讓渡所得為例

A study on the essence and taxing method of capital gains – comparing with the taxation on capital gains in the Income tax act of Japan

指導教授 : 葛克昌

摘要


資本利得之定義,在不同論者間有所分歧。不過總括來說,資本利得應該是具有「非經常性」、「交易客體為資本資產」以及所產生所得之態樣為「價值之增加」等性質。對資本利得之課稅,雖然曾有爭議,不過有其課稅正當性,並且,在世界各國之稅制中,均對資本利得加以課稅,以圖公平。 我國稅制上,當然也不例外地對資本利得加以課稅。以所得稅法來說,除了營利事業所得稅外,就個人綜合所得稅之部分,財產交易所得恰好就是對典型之資本利得。不過在這之外,又在所得稅之外,針對土地交易所產生之價值變動部分,課徵有別於所得稅之土地增值稅。但也因為另外課徵土地增值稅,且在財產交易所得中,亦將較為大宗之證券交易所得規定停徵,使得其上位概念之「資本利得」,長久以來研究密度較為不夠,且亦多屬於經濟學上或是統計學上之研究。 不過土地增值稅一直有回歸到所得稅法中課徵之呼聲,證券交易所得稅亦有恢復課徵之聲音。職是,研究資本利得之背後本質以及如何加以課徵即成為一個必須要為之先行研究。 本文從資本利得之本質出發,並且就資本利得課稅之理論以及背後之原理、實現原則加以介紹、分析,希望以此建立資本利得之理論體系。並且就台灣法制與日本法制做比較,找出我國現行法制下可能產生之問題。期待以日本之現行法,即所得稅法中之讓渡所得相關規定,以及日本相關實務見解發現一些解決問題之關鍵。 最容易發生爭議者在於無償將資產移轉給他方之場合。此種情形搭配實現原則之結果,即會造成所得無限被遞延。面對此困境,日本所得稅法之作法是以「視為讓渡」之規定,使為無償交易之人於將原本自己所擁有之物移轉於他方之際,清算於其擁有該資產期間已經產生之漲價利益,並且針對此一部分加以課稅。雖然此一規定在日後受到修正,而大幅度採用「取得費承繼」之規定。不過實際適用上,更為重要者為國家對漲價利益是否確實已掌握。 就此種無償移轉之情形,我國土地增值稅有對交易之一方課徵,但是在交易客體為土地以外資產時,則並未對任何一方加以課稅。尚且,在該交易之後手嗣後又將該資產讓渡給他方時,計算該後手所應負擔之所得稅時,又會將前次無償讓與時之市價當作是所應減除之成本,使得前次已漲價部分金額,國家形同放棄課稅權。此種稅法之建置方式,在贈與稅及遺產稅被認為是所得稅之補充稅,且與所得稅間並沒有二擇一之關係時,顯然是不合理的。就此而言,目前之稅制仍有改善之空間存在。

並列摘要


The definition of capital gains is varying by scholars. However, although the wordings are different, capital gains should be unusual, arise from capital assets and mean the increase of value. Taxing to capital gains were controversial in past days among some countries and areas, but it has been deemed appropriate to tax commonly and really taxed in the taxation system of most countries in order to make equality in taxation. In our country, we also have tax on capital gains without exception. In Income Tax Act of Taiwan, in addition to Profit-Seeking Enterprise Income Tax in Taiwan, for individuals, Income from property transactions is truly the typical sort of capital gains. Besides, we still own one specific kind of tax named Land Value Increment Tax which is taxed when the value of land being transferred has changed, but this kind of tax is independent from Income Tax Act. Due to the independence of Land Value Increment Tax from Income tax, add, income taxes on security exchanges are exempt by the existing Income Tax Act, the research of the superordinate concept ”capital gain” is usually neglect in our country. Furthermore, researches on it are conducted from economical or statistical view often times. Nonetheless, Land Value Increment Tax is always be advocated to tax which with other types of income, and also there are still scholars that emphasize that the taxation on income from security exchange should be restored. Therefore, the research on the essence and taxing method of capital gains becomes an essential assignment to take those policies into effect. This thesis starts from the discussion about the essence of capital gains, and will introduce and analyze issues that concern the background theories of it and the principle of realization. By means of these analyses, it is hoped to establish the basic framework or structure of capital gains. Moreover, the comparison between Taiwanese and Japanese law will help to find out some possible problems under the current taxation system in Taiwan, and it is also desired to discover some keys to resolve the problem by the reading of existing tax laws, especially provisions relating to income from the transfer of one's property and some judicial precedents of Japan. It is easy that problem occurs in case of objects transferred with no compensation. According to the principle of realization, the taxing on income is probably to be postponed eternally. To solve this problem, Income Tax Act of Japan use the method of “minashijouto” (to be deemed as transferred) that in the case of transactions without compensation, the owner of the object transferred is to be taxed in order to wind up the increase of value during his or her possession when this object is conveyed to another person. Although this rule has been amended now and the rule is generally applied instead that the cost used when the object was acquired by the transferor is to be inherited by the transferee without taxing to the transferor. In fact the most important thing is whether the nation surely handles the increase of value and really taxes it. In the case of transaction without compensation, Land Value Increment Tax would be taxed to one side of this dealing, but in the case that the dealing object not to be land, we do not tax the increase of value to any one side of the transaction. Add, when the transferee delivers this object to another person, the fair value of last transaction (transaction without compensation) will be took as the cost of the object in calculating the taxing burden of him or her, so that the nation, in fact, can be seen as to abandon its right of taxation. Because the gift tax and estate tax are deemed as supplemental taxes instead of a replacement of income tax, this ruling method of taxation in our country is significantly unreasonable and need to be modified.

參考文獻


11、金子=谷口勢津夫・「所得税の過去・現在・未来」税研145号(2009年)
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中文文獻(依筆劃順序)
1、王盛賢,也談富人稅,稅務旬刊第1871期(2003),13-16頁。

被引用紀錄


陳姵伊(2017)。從所得概念論我國個人房地交易所得課稅制度──以房地合一平等課稅為中心〔碩士論文,國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342%2fNTU201703322
陳怡璇(2014)。從所得本質與合憲性要求探討我國證券交易所得稅制─以德國法制為比較研究〔碩士論文,國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342%2fNTU.2014.00167

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