我國非營利組織所得稅補稅金額之影響因素

本文以設籍台北市之非營利組織為研究主體，彙整其於2005年至2009年之所得稅結算申報資料，並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，會提高補稅金額之重要影響因素，包含屬於會計師簽證申報案件、有揭露附屬組織、採調帳查核與書面審核等。至於非營利組織記帳之方式，無論採自行處理或委託他人，均與補稅金額無顯著關係。由本文之發現，建議非營利組織應加強自我會計人員之本職學能，在符合收入認列與成本配合原則下誠實申報。而稽徵機關方面，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 empirical results 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. Our findings suggest that non-profit organizations are recommended to step up their inhouse accounting personnel's core skills 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 reviews the case selection criteria on nonprofit entities by stepping up mandated disclosures at reconciled declaration and formulates a set of designated nonprofit entity audit criteria, which can mitigate disputes between the tax collection agency and the remitter.