政黨及政治團體租稅實務之探討

On the Practice of Taxation of Political Parties and Organizations

金仲南(Chung-Nan Chin)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2009年)

https://doi.org/10.6840/cycu200900673

摘要

在民主憲政體制下，政治團體最重要的社會責任，就是透過政黨提名候選人，爭取執政權，來為人民謀求最大利益。為了要推展這些活動，政黨及政治團體必須尋求各種資金贊助，方能永續發展成為強而有力的組織。這些所得與資源，大部分來自於民間的捐助或政府的補助，但是在運用上，若無一套很完善的管理法規，常有違背社會公平正義的脫序情事發生，而淪為謀私的工具。因此，有必要建立一套遊戲規則來規範此一行為，其中又以各種租稅手段最為有效。而我國在2004年通過的政治獻金法（2008年修正），亦借重租稅手段來管理政治資金的運用。這無非是希望導正政黨與政治團體活動，以確保政治活動公平及公正，健全民主政治發展，建立一個廉能政府。
本研究先從探討政治團體（含政黨及其他政治團體）的定義、分類、功能開始，再進入主題，探討課稅原則租稅優惠。主要是根據我國現行稅法的規定來論述，政治團體只要符合「教育、文化、公益、慈善機關或團體免納所得稅適用標準」之規定者，就可以享有免納所得稅之優惠。除了所得稅之外，目前我國政治團體可享有租稅優惠的稅目至少包括：關稅、遺產及贈與稅、加值型及非加值型營業稅、土地稅之地價稅與土地增值稅、房屋稅、印花稅、娛樂稅等。至於契稅及使用牌照稅等，目前對於政
治團體並沒有租稅優惠的規定。而政黨或政治團體想要完整享受政府租稅優惠之美意，除了必須瞭解有何種免稅資格之規定外，為了避免因租稅程序之瑕疵而可能會被罰款甚或被取消免稅資格，熟悉所得稅申報實務亦是相當重要的。

關鍵字

政黨 ； 政治團體 ； 公益團體 ； 政治獻金 ； 捐贈

並列摘要

In a democratic constitutional system, the most important social responsibility of a political party is to promote the well-being of the people by realizing its political policies through election. Such activities require funding from all sorts of channels so that the party can sustain and grow. The majority of funds is from private donations and government subsidies. However, without proper regulation, the funds may be misused that violate social fairness and justice, or even served for personal interests. Therefore, it is necessary to establish a set of rules to regulate the uses of the funds. The most effective means of regulation is through taxes. The Political Donations Law, passed in 2004 and amended in 2008, also relies on taxation to regulate the uses of funds of political parties and organizations. The goal is to properly guide the activities of political organizations to ensure fairness and just, to strengthen democratic development, and to establish a clean government.
This thesis will start with the definition, classification, and functions of political parties and organizations. This is followed by the main theme of the thesis: a study of taxation principles and incentives for political parties and organizations. The discussions are mainly based on our current tax laws, which state that any political organization can be exempted from taxes if it meets the standards of tax exemption for educational, cultural, public welfare, and charitable organizations. Except income tax, taxes that may be exempted include customs duty, estate and gift tax, value-added and non value-added sales tax, land value tax and land value-added tax, house tax, stamp duty, and amusement tax. However, for deed tax and vehicle license tax, there is currently no tax incentive for political organizations. In order to fully enjoy tax exemptions, a political party or organization must understand all related regulations. It is equally important to understand all rules regarding tax filing so as to avoid fines or even cancellation of tax exemption due to flaws in the filing procedure.

並列關鍵字

political party ； political organization ； non-profit organization ； political donation ； donation

參考文獻

林江亮、李岫穎，2008，影響非營利組織網站資訊揭露程度之研究，人文及社會科學集刊，第20 卷，第3 期：頁327-356。

許淑媖，2005，遊說、政治獻金與最低品質標準，台灣大學經濟學研究所碩士論文。

簡良夙，2002，公益團體租稅優惠問題之研究，中原大學財經法律研究所碩士論文。

曲家瑜，2007，政治捐獻管理制度之研究-美國與我國的比較分析，中國文化大學政治研究所碩士論文。

吳東野，1991，政黨民主與政黨政治，載於楊泰順主編，政黨政治與台灣民主化，頁145-164，台北： 財團法人民主文教基金會。