非營利組織徵免所得稅稽徵實務研究

A Practical Study on the Taxation of the Nonprofit Organization’s Exempt from Income Tax

侯得裕(Te-Yu Hou)

指導教授 ： 簡俱揚

中原大學/商學院/會計研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100263

摘要

摘要
民國六十八年七月十九日，行政院依所得稅法第四條第十三款規定：「教育、文化、公益、慈善機關或團體，符合行政院規定者，其本身之所得及其附屬作業組織之所得免納所得稅」，授權發布「教育、文化、公益、慈善機關或團體免納所得稅適用標準」，規定上述機關、團體，符合行政院規定標準者，其本身之所得及其附屬作業組織之所得免納所得稅。
而因該等組織，依其創設宗旨不同，而有各種類的財、社團法人組織，其所得與資源均來自民間，而且大部份是民眾的捐助款，這些捐助或政府補助的資源如何運用與管制即已涉及公益問題，政府不應放任，要有一定管制，該免納所得稅適用標準，雖歷經四次修正，然而，各種流弊仍相繼發生，諸如：財團法人仍受捐助人所控制、基金回流運用、變相分配盈餘、變相經營與目的事業無關活動。
而上述流弊型態的影響，本研究認為有以下幾點：引起社會上對於財、社團法人組織名義從事銷售貨物或勞務，享有減免稅捐優惠質疑；免辦理所得稅結算申報之公平性；利用財、社團法人組織進行利益輸送的模式。
基於各種流弊的型態與影響，本研究並不是探討各個教育、文化、公益、慈善機關團體對社會貢獻程度大小，而是就所得稅減免的角度，探討目前減免的規定合理與否，實際執行的結果，是否與減免的目的不同而走調變樣，以維護租稅的公平。尤其公益財團法人對其所收受捐贈資源分配，顯得特別重要，就主管事業機關而言，應特別注重「財產清點」落實監督責任，以避免資產被掏空、濫用社會資源，圖利於己或他人。其次，為使我國公益性財、社團法人組織健全發展，政府應建立良好的財、社團法人管理制度，引導公益性財、社團法人協助政府對公共事務及社會福利服務方面的不足，發揮公益性的角度。最後，本研究就主管機關與稽徵機關所扮演角色提出各項建議或可參考改進。

關鍵字

非營利組織 ； 稽徵實務 ； 所得稅

並列摘要

According to the Internal Income Tax Code #41, article 13”educational、cultural、public welfare and charity organization, which conforms to the established criterions, is exempt from its income tax and its subordinated operational parties’ income tax.”, the Executive Yuan was authorized to issue “ the Standard for Nonprofit Organizations’ Exempt from Income Tax” in July 19, 1979.
But due to the different missions, there were various kinds of juridical associations. The incomes and resources of these nonprofit organization come from the public, mostly from donations. Thus, managing and regulating these donations or government subvention becomes a matter of public interest. The government should regulate and intervene them. Even though the standard had been modified for four times, there are lots of common or established improper practices such as：the juridical associations are still controlled by the main donators; the fund’s backflow problem; distributing earnings in a different or illegal form; operating the organization against its mission…est.
Because of the default and its effects, this study doesn’t probe into the contribution of each educational、cultural、public welfare and charity organization. But it confers the rationale of the exemption、the result of the practice and whether it fits with the purpose of the exemption from a tax concern. This study concludes that the administration should focus on the “ property check-out ”, especially on the public donation, to ascertain government’s responsibilities of supervision. Therefore it can avoid the assets from being stolen and abused or benefited to other parties. Second, to integrate the public welfare system, the government should establish an administration system on the nonprofit organizations and lead them to supplement the public affaires and social security. Finally, this study also suggests on the roles of the administrative authority and tax bureau.

並列關鍵字

A Practical Study ； Nonprofit Organization's ； Income Tax

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