宗教團體會計處理與租稅問題之研究

A Study of Accounting & Taxation in Religionhood

陳萩蓉(CHIU-JUNG CHEN)

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/cycu200500398

摘要

論文摘要

本研究將對宗教團體會計及租稅問題進行探討，試圖達成下列目的：
一、對宗教團體會計處理進行說明。
二、對宗教團體財務會計常犯錯誤研提改進方案。
三、對宗教團體租稅規定進行探討以減少其適用上之困擾。

經參酌相關宗教團體會計處理與租稅問題之書籍、期刊、雜誌論文等相關文獻，加以歸納、比較、分析彙整後，結論如下：

一、我國因未針對非營利組織制訂一般公認會計原則，現行法令雖然賦予主管機關對宗教團體有監督及管理之責任，但其規範並未完備，大多宗教係參照營利組織會計處理或根據內部沿襲的會計處理及財政部公布的免稅標準，作為龐大會計處理的準據。

二、建議我國能對非營利組織會計處理制定一般公認會計原則，使宗教團體在會計處理上有所依循，使會計處理不一致情形能獲得解決，也趨使其財務與績效資訊更加透明化，使得社會大眾真正明瞭其所捐增的資源，究竟作何種用途？以及哪些非營利組織值得繼續支持。

三、我國所得稅法只要非營利組織符合免稅要件即可享受相同的免稅優惠，建議參考美國作法，將非營利組織依其公益性質作有系統的劃分，而給予不同等級的租稅優惠。

四、宗教團體之功能雖與慈善救濟事業有別，惟宗教團體積極投入慈善救濟活動已獲社會大眾肯定，其慈善救濟義賣之收入，是否適用加值型及非加值型營業稅法第8條第1項第12款免徵營業稅，值得進一步檢討。

關鍵字

租稅問題 ； 會計處理 ； 非營利組織 ； 宗教團體

並列摘要

Abstract

This research will carry on the discussion on accounting and tax to religion groups, it attempts to achieve the following items：

1、Carrying on the explanation of process to religion group accountant
2、Submitting improved proposals for habitual errors to finance and accounting of religion groups
3、Carrying on the discussion about tax regulations of religion groups to reduce the puzzle of application

After collecting、analyzeing、comparing、referring to the books、periodicals、magazine essays、etc. Those are connected to the accountant and tax of religion groups，the conclusions are as follows：

1、Because our country has not aimed at seeking to make general recognized accounting principles for non-profit organizations.Although the current decrees entrust with the authority to have the responsibilities of surveillance and management to religion groups,the account its standard is by no means complete.Most religion groups handle the account referring to the accounting process of profit groups or follow the internal account process and the tax-free standards which were announced by Financial Ministry,as the basts of huge accountant process.
2、Suggest our country to seek to make general recognized accounting principles for non-profit organizations. That makes the religion groups can rely on the principles in accounting process, and inconsistent situations can be solved, also hastens cause its finance and the achievements information more thoroughly, truly causes the donators clearly understand what the resource is used for and what no-profit groups are worth to be supported continuingly.
3、According to tax code in our country，non-profit groups can enjoy the same tax-free preferential benefit as long as they comfort to the tax-free conditions. Suggestion is made to refer to American methods to sort non-profit groups systematically based on their welfare nature and provide them different ranks of tax benefit.
4、Religion groups are different from charitable organizations. Religion groups positively contribute to charitable activities that attains social affirmation, Whether the income from charitable activities will be suitably applied to the article No. 8-1-12 of tax code of value-added and non-value-added business tax is worth further examining.

並列關鍵字

accounting processing ； Religionhood ； non-profit organization ； preferential benefit of taxes reduces

參考文獻

林美花，2000，高等會計學下冊，第2版，頁271

許崇源、吳國明，2000，我國非營利組織租稅問題之研究、非營利組織研究的本土化學術研討會論文集，頁9-11。

侯德裕，2000，非營利組織徵免所得稅稽徵實務研究，中原大學會計系碩專辦碩士論文

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

Wolf,T.,1990,Managing A Nonprofit Organization , New York:Simon＆Schuster Inc