捐贈抵稅相關問題之探討

准許私經濟捐贈享有租稅扣抵優惠，雖可提昇個人或營利事業捐贈誘因，但由於我國所得稅採行累進稅率制及所得稅法第17條、第36條對各級政府機關捐贈不受金額限制，節稅空間很大，又稅法對捐贈標的之內容未加以限制，任何物品均可作為捐贈標的，吸引高所得者將捐贈視為最佳節稅管道，致衍生「假捐贈真逃漏」的不法情事，本文發現為有效防制不肖之徒利用捐贈進行租稅逃漏，唯有伸張司法公權力，將專業公司、掮客、仲介集團及假捐贈逃漏稅者，除剔除補稅處以罰鍰外，並依稅捐稽徵法第41條及第43條「以詐術或其他不正方法逃漏稅捐或教唆幫助犯」規定移送檢調單位法辦，確實達到嚇阻治本之效。為正本清源及避免治絲益焚，本文建議修訂所得稅法對各級政府機關實物捐贈應與一般捐贈同受一定比率限制，及為防止不法非營利組織虛開或販售捐贈收據，應明定未辦理結算申報之機關團體組織，其所開立捐贈收據不予認定。

關鍵字

租稅逃漏；實物捐贈；捐贈抵稅

並列摘要

Although the permission to private economic donation entitled to benefits of tax deduction may increase incentives for individual or business donations, due to our country employs a progressive income tax system and according to Article 17 and Article 36 of the Income Tax, the donations to administrative agencies at all levels are free from limitations, resulting in much room for tax savings. In addition, due to there is no constraint on the content of donation and any item could be used for donation, it is considered the best tax saving channel for high income earners and resulted in a criminal violation. The paper discovers that only through upholding public justice to request payment for evaded tax and fines from professional companies, brokers, agents, and tax-evaders from false donations can effectively prevent tax evasions from using donations. In addition, tax evaders shall be handed over to prosecutors according to Article 41 and Article 43, “Tax evasion through frauds or other improper methods or guilty of abetting,” under the Tax Law, in order to achieve permanent deterrent effects and preventions. In order to get to the root and to prevent matters from getting worse, the paper recommends amending the Tax Law with constraint on the in-kind contributions and regular donations for the administrative agencies at all levels with a particular and identical ratio. Additionally, provisions should be set forth to void all issued receipts of donations from institutions and organizations without filing clearing to prevent illegal non-profit seeking organizations to issue false or sell receipts of donations.