營利事業佣金支出之研究

The Study on Commission Disbursement of Profit-Seeking Enterprises

楊敏慧(MIN-HUEI YANG)

指導教授 ： 黃俊杰

中原大學/商學院/財經法律研究所/碩士(2008年)

https://doi.org/10.6840/cycu200900665

摘要

司法院大法官會議於1997年10月30日，針對營利事業所得稅查核準則性質及營利事業所得稅查核準則第九十二條「佣金支出」，作出了釋字第四三八號解釋，其謂：「財政部於中華民國八十二年十二月三十日發布之營利事業所得稅查核準則，係規定有關營利事業所得稅結算申報之調查、審核等事項。該準則第九十二條第五款第五目規定『在台以新台幣支付國外佣金者，應在不超過出口貨物價款百分之三範圍內，取具國外代理商或代銷商名義出具之收據為憑予以認定』，乃對於佣金之認定與舉證方式等技術性、細節性事項加以規定，為簡化稽徵作業、避免國外佣金浮濫列報所必要，並未逾越所得稅法等相關之規定，亦未加重人民稅負，與憲法第十五條、第十九條與第二十三條尚無牴觸。對於在台灣地區以新台幣支付國外佣金，與同準則第九十二條中其他規定之國外佣金，僅就認定標準為斟酌事實情況差異所為之不同規定，與憲法第七條之平等原則亦無違背。」 本文由營利事業在台以新台幣支付國外之「佣金支出」釋憲案為出發點，簡介「佣金支出」之概念，另整理所得稅法及其施行細則和營利事業所得稅查核準則佣金支出有關之立法沿革，探討大法官釋憲當時外銷佣金支出之所得稅法及營利事業所得稅查核準則之相關規定，並論述釋憲前後之租稅法學爭點及整理實務見解。再者，探討美國所得稅法扣除營業費用相關規定。 本文藉由以上論述一探我國所得稅法有關營利事業所得稅可扣除之費用及損失和營利事業所得稅查核準則第五章「費用類之查核」外銷佣金支出科目之相關規定。最後就整篇論文為總結，提出若干建議，期許稅捐行政機關能重視人權保障並建立良好之稅捐制度。

關鍵字

佣金 ； 營利

並列摘要

In an attempt to clearly interpret the nature of the Guidelines for the Audit of Income Taxes on Profit-Making-Enterprises and to set a clear definition for “commission disbursement＂ stipulated in Article 92 of the Guidelines, the Justices of the Constitutional Court, the Judicial Yuan, issued, on October 30, 1997, the Judicial Yuan Interpretation No.438: “The Guidelines for the Audit of Income Taxes on Profit-making-Enterprises issued by the Ministry of Finance on December 30, 1993, are intended to regulate the investigation and review of, and other matters in connection with, final business income tax returns. The Guidelines set forth in Article 92, Paragraph 5, Subparagraph 5, that “where an overseas commission is paid locally in New Taiwan dollars, a receipt issued in the name of the overseas agent or distributor must be produced for verification purposes, to the extent that the amount of such commission does not exceed three percent of the selling price of the goods exported.＂ The clause is meant to regulate such technical details as the verification and proof of such commission payment, and is necessary in order to simplify the tax collection operation and to prevent superfluous declaration of overseas commission payment. It does not go beyond the relevant provisions of the Income Tax Act and other laws, nor does it place any additional taxations on the people, and is therefore not in conflict with Articles 15, 19, and 23 of the Constitution. Furthermore, the clause is not contrary to the principle of equality enunciated by Article 7 of the Constitution in specifying a different standard of verification for overseas commission paid in the Taiwan area in New Taiwan dollars from the payment of overseas commissions otherwise specified in the same article by taking into account the differences in factual circumstances.＂
Starting from the Judicial Yuan Interpretation in respect of disbursement of overseas commission paid locally in New Taiwan Dollars, this article attempts to explore the definition of “commission disbursement＂ and also to collate
the legislation history and evolution of the Income Tax Act and the Guidelines for the Audit of Income Taxes on Profit-Making-Enterprises, for further and detailed exploration of the stipulations and regulations of the Income Tax Act and the Guidelines for the Audit of Income Taxes on Profit-Making-Enterprises in respect of overseas sales commission at the time when the Judicial Yuan Interpretation was issued by the Council of the Grand Justice, and also to elaborately discuss academic contentions and arguments and practical opinions in this issue before and after the issuance of the Interpretation. Further, stipulations and regulations concerning expense deduction in the income tax law(s) of the United States of America will also be briefly discussed in this article.
With the discussion given above, this article will provide a throughout discussion regarding to deducted expense and business loss stipulated in the Income Tax Act and regulations concerning overseas sales commission subject set forth in Chapter V “Expense Class Auditing＂ of the Guidelines for the Audit of Income Taxes on Profit-Making-Enterprises of Taiwan. A conclusion will be given at the last portion of this article and certain proposals will also be put forward in this issue, with the hope that a well-working taxation system can be established here in Taiwan and taxation can be pursued with the concern of human rights.

並列關鍵字

Commission Disbursement

參考文獻

16.陳清秀，稅法總論，自版，2001年

謝冠生，論法律保留原則及其在我國之實踐，東海大學政治研究所碩士論文，1994年1月。

16.修正營利事業所得稅結算申報查核準則，稅

29.陳明進、林世銘、林煒，我國所得稅法交際費限額規定之合理性，會計評論，第35期

56.營利事業所得稅結算申報查帳準則，稅