摘要
宗教信仰一直在人類社會裡扮演非常重要的文化功能，當人類在面對各種變遷所帶來的不確定感時，宗教信仰可適時賦予的寄託、安全及滿足感，經常可成為人們心靈上的重要支柱。宗教團體於社會具有特殊功能，但隨著時代變遷宗教團體之經營方式亦由傳統之捐獻收入為主，漸漸以企業化、商品化方式來經營。惟在宗教團體其宗教商品、宗教行為商業化之同時易衍生許多租稅優惠爭議。 因此，依租稅公平角度而言，宗教團體以宗教之名義而進行有營利之實質行為，係與一般營利事業單位之營利行為無所差別，但卻享有租稅上多項之優惠，不免造成租稅不公平，有心人士更容易利用宗教之名來行詐騙之實及國家財政收入損失。 本論文擬就透過文獻收集、租稅案例及租稅優惠之法律規定進行探討，並將宗教團體優惠稅目之法條、解釋函令等資料整理歸納，分析宗教團體在主張宗教自由、租稅義務及租稅優惠三者間之關係。並透過租稅案例進行了解現行實務上之缺失，並提出建議，供政府相關單位處理宗教團體租稅事務時之參考。 綜合本論文之論述心得，提出下列建議： 一、宗教團體在取得合法登記資格後，對於免稅身分資格應有制 衡機制。 二、應依公益性之高低作為訂定租稅優惠稅率之依據。 三、統一訂定宗教團體之法規，並於法規中規範租稅優惠之適用 範圍。 四、讓宗教團體財務資訊透明化，並透過資訊公開引進民眾的監 督力量。
並列摘要
In human society, religion has played a very important cultural function. When human beings face the uncertainty from many kinds of change, religion provides the timely sustenance, safety and satisfaction which often become an important spiritual support. Religious groups own special function in the community. But with the change of time, the management of them has changed from the traditional income-based contributions into enterprise and commercialization. And many tax issues are raised during the way of commercialization. Therefore, according to the perspective of tax fairness, the fact of the religious groups making profits is the same as any corporation does. Except that they are using the name of religion making profits and also enjoy a number of tax concessions. It causes unfair tax and easy to be imitated by any interested parties and causes the loss of state revenue. This paper intends to make a study through the literature collecting, tax cases studies and tax incentives under the law and to induct these information about the preferential tariff for religious groups and the interpretation of the law of religion. And analysis the relationship within the advocating freedom of religion of religious groups, tax obligations and tax breaks. Also, through tax cases studies that we are able to understand the current practical shortages and to make recommendations to the government agencies as references when dealing with the matters of religious affairs and tax issues. According to this study, several recommendations have been made as following: 一、Eligible for duty-free status should be checks and balances since the religious groups legally registered. 二、The tax incentive rates should be basis on the level of public welfare. 三、Religious laws should be set unified and the tax incentive boundary should be defined as well. 四、The financial information of religious groups should be remained transparently and be monitored by public through accessing the information openly.