影響我國非營利組織所得稅補稅金額之研究

A Study on the Back Tax Amount of the Non-profit Organization Income Tax

江惠紅(Chiang Huihung)

指導教授 ： 黃劭彥

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2013年)

摘要

本研究係以設籍臺北市之非營利組織為主體，搜集所得年度2005年至2009年之非營利組織所得稅結算申報資料，以多元迴歸模型來檢視影響非營利組織所得稅補稅金額之因素。
實證結果顯示，會計師簽證申報案件相較普通申報案件核定補稅金額較大，且就會計師簽證申報來看，以書面審核之查核補稅績效最佳，而補稅金額並不受記帳方式影響，但附屬作業組織之揭露與否，對補稅金額則有顯著關係。
因此建議非營利組織應加強自我會計人員之本職學能，謹慎審視收入性質，在符合收入成本配合原則下誠實申報。在稽徵機關方面，建議重新檢討非營利組織之選案條件，加強結算申報時應揭露事項之審查，再者，與主管機關相互連結，以有效掌握非營利組織動態，並制訂非營利組織專屬查核準則，以減少徵納雙方爭議。

關鍵字

非營利組織 ； 所得稅 ； 補稅金額

並列摘要

The study aims to examine factors that affect the back tax amount of the non-profit Organization income tax by focusing on nonprofit entities registered in Taipei City as the subject by gathering nonprofit entities’ reconciled income tax declaration data from 2005 to 2009 using the multivariate regression model.
The factual validation findings show that CPA-audited declaration cases tend to have a greater back tax amount when compared with general declaration cases, and that broaching form CPA-audited declarations, the performance on back tax audit by written review is deemed best, while the back tax amount is unaffected by the accounting method; however, the disclosure on auxiliary operating organizations does bear a significant correction to the back tax amount.
Having established the theorem, non-profit organizations are recommended to step up their in-house accounting personnel’s core skills by diligently reviewing the nature of income and truthfully declaring it by upholding the principle of income pairing with cost expenditure. In terms of the audit agency, it is recommended that the audit agency is to review the case selection criteria on nonprofit entities by stepping up mandated disclosures at reconciled declaration; furthermore, an interactive linkup with competent government authorities can help to effectively monitor nonprofit entities’ status, together with formulating a set of designated nonprofit entity audit criteria, with which to mitigate disputes between the tax collection agency and the remitter.

並列關鍵字

income tax ； back tax amount ； non-profit organization

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