綜合證券商之成本費用分攤爭議與實務

A Study on Cost Allocated to Taxable and Exempt Income in Integrated Securities Firms

陳心儀(Hsin-Yi Chen)

指導教授 ： 葛克昌

共同指導教授 ： 林世銘

國立臺灣大學/法律學院/法律學研究所/碩士(2008年)

https://doi.org/10.6342/NTU.2008.02716

摘要

由於所得稅法上有免稅所得之規定，因而在營利事業兼有免稅與應稅所得時，稽徵機關即認為，營利事業用以產生免稅所得之成本費用不得在計算應稅所得稅基時扣除，其制定了許多解釋函令作為成本費用分攤之依據。然而，在納稅人適用該解釋函令時，卻常常產生爭議並提起訴訟，使該議題在實務判決中常常出現。
有鑒於該爭議產生龐大訴訟案件並尚乏專文討論，因而本文擬就此爭議作一全面性之分析，又由於綜合證券商為最常對此議題有爭執者，且為集中爭點避免該議題之討論過於繁雜，因此本文僅以綜合證券商所產生之成本費用分攤問題做討論。
成本費用分攤首先面臨之問題，在其形式規範與實質內容之合憲性。本文以租稅法律主義審查其現行規範之合憲性，並以量能課稅原則、比例原則分別審查其制度目的與課稅方法之合憲性。
在肯認成本費用分攤具有合憲性之基礎後，尚需解決另一前提問題，亦即成本費用歸屬性之內涵為何，因其將決定成本費用分攤之範圍。現行實務見解對於歸屬性之法律解釋有歧異，本文擬以合憲解釋之方法，尋求最符合憲法意旨之解釋，作為紛爭解決之方法。
最後，不具歸屬性之成本費用，因其無法核實課稅，故須適用推計課稅之比例分攤方法，決定應分攤於免稅所得之部分。然而，現行比例分攤之基準，其適用結果常產生爭議，顯見其比例非依合理之方式計算出。因此，本文擬從推計課稅基準合理性為適法性議題之角度出發，分析成本費用分攤基準所應具備之合理性內容，再就現行實務爭議與法規命令進行檢討，希冀得以此提供實務在解決相關爭議時之參考。

關鍵字

成本費用分攤 ； 綜合證券商 ； 推計課稅 ； 無法明確歸屬 ； 利息支出 ； 營業費用 ； 免稅所得

並列摘要

In response to provisions of exempt income in Income Tax Act, tax authorities maintain a fundamental principle that in situations where a profit-seeking enterprise has both taxable income and exempt income, cost and expenditures shall be allocted to their related income items so that exempt-income-related cost and expenditures shall not be used to reduce taxable income. Accordingly, several tax rulings are promulgated to embody and demonstrate the allocation rules.
However, when taxpayers apply the allocation tax rulings, they frequently have different interpretations from tax authorities’. Numerous disputes have arisen and have gone to courts for judicial decisions. In view of a lacking of a comprehensive research of cost allocation issue to date, the thesis takes the first step and selects as the focus of research cost allocation cases related to integrated securities firms, in that cases regarding integrated securities firms occur most frequently.
Disputes over cost allocation generally involve three issues. The first issue is whether tax rulings governing the allocation of cost between taxable and exempt income, are in conformity with the Constitution, both in form and substance. In this thesis, relevant tax rulings are tested by constitutional provisions of principle of taxation by law, the principle of equality in taxation and the principle of proportionality.
Second, as regards the cost directly attributable to the respective income, considering its importance in affecting the amount of cost to be allocated to the respective income, the thesis tries to interpret its definition in a manner that is in most accordance with the Constitution.
Finally, though it is well acknowleged that cost not directly attributable to the respective income shall be reasonably allocated to taxable and exempt income, many taxpayers believe that the allocation methods set out in current tax rulings quite too often produce unacceptable outcomes and therefore challenge their legality, which shows that the stipulated methods are not convincing enough. Considering this, the thesis, standing on the point of view that allocation methods is by its nature an assessment by imputation and shall be reasonable to meet legality requirement, proposes its own method of cost allocation for future refernce.

並列關鍵字

cost allocation ； integrated securities firms ； cost directly attributable to the respective income ； assessment by imputation ； interest ； operating expense ； tax exemption

參考文獻

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