導入IFRS所引發之稅法議題－查核準則移向IFRS靠攏

The Issues of Tax Law are Induced by Adoption of IFRS- Guidelines for Assessment of Profit-seeking Enterprise Income Tax Will Amend to IFRS

林忠翰(Chang-Han Lin)

指導教授 ： 葛克昌

國立臺灣大學/法律學院/科際整合法律學研究所/碩士(2011年)

https://doi.org/10.6342/NTU.2011.02016

摘要

中文摘要

台灣為和國際資本市場接軌，已確定從2013年改採直接適用(adoption)法接軌IFRS。這會計原則的轉換，是一種典範的改變。而IFRS方法上的特質，也產生新的稅法議題。

目前已導入IFRS之國家，不論原係採取財稅相依或是財稅獨立的國家，因此會計典範改變，稅法多為相對應之修正。對傳統採財稅相依的德國，選擇IFRS的會計所得和立法所決定的課稅所得部分脫軌；而原採財稅分離，且財稅差異金額龐大的英國，則選擇採取財稅相依。深入緊密的檢視，可發現此並非矛盾現象，德國強調制度計階段，考量政治主權，關切政治自主性對所得定義的關切，故選擇IFRS的會計所得和立法決定的稅基脫軌。而英國強調制度實施階段，和企業管理有關，考量管理者極大化會計所得、同時極小化課稅所得之經濟誘因的壓抑，選擇改採取財稅一致，以增加財務所得及會計所得的正確性，減少管理者投入資源於增加會計所得卻同時降低課稅所得活動。此導入IFRS後二種相反方向的發展趨勢，更反映出財稅關係上的互補性及智慧上的一致性。

本文參酌德國及英國導入之稅法修正方向之緣由與新義，廣泛性的從財稅一致的觀念上議題、財務會計及稅務會計的政策議題及國際觀點的議題，整理學術文獻對財稅關係與實現原則之探討，得出適合我國的財稅關係論述。並從所得概念出發，探討導入IFRS之信賴保護機制及正當法律程序。基於量能課稅原則，建議應原則採取財稅一致處理。最後並提出導入IFRS後，查核準則應修正之處。

關鍵字

國際會計準則 ； 財稅一致 ； 信賴保護 ； 量能課稅 ； 實現原則 ； 查核準則

並列摘要

Abstract

In order to connect with global capital market, Taiwan will adopt the IFRS in 2013. This strategy is not only a shift of paradigm but also brings some issues of tax law.

Whether selecting the general relationship between accounting and taxation to be independent or not, the countries adopting the IFRS have revised their tax laws correspondingly. For instance, Germany, a book-tax conformity country traditionally, separates financial accounting from taxable income determined by legislation since it focuses on the political authorities. In contrast, U.K., replaces its’ two-book approach with book-tax conformity because it focuses on corporate management with two considerations. The first consideration is to improve the accuracy of financial income and accounting income, and the second one is to reduce the incentives of managers who intend to increase accounting income and decrease tax income at the same time. Hence, Germany emphasizes more on the rules design stage of the book-tax relationship, while U.K. emphasizes more on the rules of the application stage. Both of these trends are not contradictory, in fact, they reflect the policies of financial accounting and tax are complementary and consistent.

The conclusion of this essay is obtained by summarizing the literatures based on issues of book-tax conformity, polices of tax accounting and financial accounting, the international perspective, and it also refers to experienced Germany and U.K.. Initializes from the concept of income, discuss the principle of legal protection on basis of good faith and the due process of law regarding the adoption of the IFRS. According to the ability to pay principle, using the book-tax conformity approach is recommended to solve the problems of the tax laws induced by IFRS. Finally, the amendments to Guidelines for Profit-seeking Enterprise Income Tax are proposed.

並列關鍵字

IFRS ； Book-Tax Conformity ； Legal Protection on Basis of Good Faith ； Ability to Pay Principle ； Realization Doctrine ； Guidelines for Assessment of Profit-seeking Enterprise Income Tax

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