祭祀公業定位及租稅問題之研究

The Research of the Nature and Taxation of the Ancient Worship Property

呂繼宗(Chi-Tsung Lu)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2005年)

https://doi.org/10.6840/cycu200500415

摘要

祭祀公業係以祭祀祖先為目的而設立之獨立財產，但由於祭祖之觀念日趨淡薄且土地權屬認定不易，造成派下為奪祀產爭訟不斷，祭祀公業土地因為無法開法利用而荒蕪。為解決祭祀公業相關爭議，內政部近來通過「祭祀公業管理條例草案」，創設祭祀公業法人機制，試圖解決祭祀公業定位不明的問題。又祭祀公業稅務處理僅能依循「教育文化公益慈善機關或團體免納所得稅適用標準」及散見在各稅法的條文及釋示函令辦理，未能考量祭祀公業的非營利特性。
本研究針對祭祀公業之地位與稅務問題，提出之結論說明如次：
一、祭祀公業在現行民法上無法人地位，故無當事人能力；祭祀公業法人為特殊法人地位得為權利義務主體，具有當事人能力可解決現行法問題。

二、祭祀公業是否為非營利組織應視其是否分配盈餘而定；大體而言祭祀公業屬於以社員為主體之互益性非營利組織組織。

三、稅法並針對相同公益性質之組織給予相同的免稅優惠，致使祭祀公業因為法律型態上之不同而有不同的免稅待遇，違反稅捐公平原則。

關鍵字

租稅公平 ； 非營利組織 ； 祭祀公業

並列摘要

To worship the ancient, the ancient worship property was built as the independence of property, due to the thought of ancestor is getting to weak and it is not easy to recognize the land ownership. So that the arguments by the ancient association to seize the property are unceasing. There is no legal origin to be suit for the ancient land in the public, then the land goes out of cultivation. In order to solve the related to property for the ancient worship property disputes, the Ministry of Interior recently passes " the draft of the act in the property-administration for the ancient worship property "; which creates the mechanism of the enterprises -origin for the ancient worship property, an implication of the finding is that first-order improvement in explaining the transparency of position is ambiguous. On the other hand, not only the tax processing for the ancient worship property just can apply for " the standard of coverage for the charitable institution in the education and culture public or the association of the exemption of income-tax enterprises " and refer to the bulletin listed in various tax-legal articles and the approved responses by the authorizationL, but also it can’t concern to the characteristic of non-profit the ancient worship property.
The results of this study are expected to the status of and the tax affairs in the property for the ancient temple publicly, the details below are as follows:
First, there is no enterprises’ position in the civil law in the property for the ancient temple publicly, thereby non-legal enterprises’ right; If he inheres of the legal enterprises’ right, he has the capability to resolve the problem in the present age, while the property for the ancient temple publicly as a special-legal status component is related to the principal of the both authority and responsibility.
Second, we investigate whether the ancient worship property is the non-profit organization which dependences on whether it distributes the earning return or not; appropriately the ancient worship property belongs to the reciprocal benefit organization which takes the member of society as the principal component.
Third, we consider the tax in a given tax-treatments of exemption forces on an organization formed from the similar characteristic publicly, because of the type of the legal-origin, it causes the ancient worship property have a different from the tax-treatments of exemption; therefore it violates the principal of equilibrium on tax.

並列關鍵字

tax equilibrium ； the ancient worship property ； non-profit organization

參考文獻

7 林美花（2000），＜高等會計學下冊＞第2版

15 陳清秀（2004），＜稅法總論＞3版

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2 Bittker,I.,＆K.,Rahdert,1976,”The exemption of Nonprofit Organizations Form Federal Income Taxation ,”Yale Journal：p229-358

6 Wilson ＆ Kattelus,2004，Accunting for Governmental and Non-for-Profit Entities