非營利組織土地稅租稅優惠之探討

A Study of Land Tax Incentives for Not-for-profit Organizations

慕登雲(Mu ,Teng-Yun)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2013年)

https://doi.org/10.6840/cycu201300482

摘要

非營利組織（NPO ,not-for-profit organizations）所從事活動多為公益事業及公共服務，公部門的政府為鼓勵此類活動，通常給予各項租稅減免之優惠。
本研究探討之土地稅包括：地價稅、土地增值稅及田賦。可享有土地稅優惠之非營利組織則可區分為社團法人、財團法人及非法人團體三類，本研究先區分上述三類團體在組織型態及內容等方面相異之處，再依各稅別分別探討各類團體得享有之土地稅租稅優惠並作歸納及整理。
非營利組織所有之土地若非供其興辦業務直接使用，則可依非直接相關規定適用減免地價稅及土地增值稅，田賦因已自民國76年起停徵，故目前免繳。
地價稅部分，本研究依私立學校、私立醫院、宗教團體、社會救濟慈善事業、農、漁會及人民團體等分類團體，分別探討其享有之租稅優惠。
私立學校及私立醫院均對財團法人或財團法人興辦者方有免徵地價稅之適用。但若屬有益於社會風俗教化之宗教團體，依民法辦妥財團法人登記或依監督寺廟條例或寺廟登記規則登記之非法人團體亦免徵地價稅。
若其他為促進公眾利益，不以營利為目的，且不以同業、同鄉、同學、宗親成員或其他特定之人等為主要受益對象之事業，非為財團法人者得經當地主管稽徵機關報經直轄市、縣 （市）主管機關核准免徵地價稅。
屬社團法人之人民團體包含各級農會、漁會之辦公廳及其集貨場、倉庫或漁會之冷凍魚貨倉庫及農產品批發市場，地價稅減徵百分之五十。另非營利組織經核准設立之私立圖書館、博物館、藝術館、美術館、民俗文物館、實驗劇場等場所免徵地價稅。科學館及學術研究機構亦同。另非營利組織所有經核准設立，對外絕對公開，並不以營利為目的之私立公園及體育館場，其用地得減徵地價稅。
土地增值稅部分，私人捐贈供興辦社會福利事業或依法設立私立學校使用之土地，免徵土地增值稅。另依法辦理組織變更、進行合併或讓與之土地增值稅准予記存。
非營利組織受贈土地時應注意是否供其業務直接使用、是否按其原規劃目使用，否則不但無法免徵土地增值稅，還可能遭到罰鍰。
田賦自民國76年起停徵，故課徵田賦土地目前停徵免繳。
鑒於國內文獻鮮少對非營利組織各分類團體土地稅之租稅優惠進行整理及探討，本研究彙整相關租稅優惠法令及函令並試圖探討目前土地稅租稅優惠存在之不合理現象，期能作為相關研究之參考。

關鍵字

地價稅 ； 非營利組織 ； 田賦 ； 土地增值稅

並列摘要

Activities that Not-for-Profit Organizations (NPOs) took part in are mostly public welfare affairs and public services, in which various tax exemption and reduction preferences are rendered by the government as a public sector to encourage such type of activity.
The land tax discussed by the study include: land value tax, land value increment tax and agricultural land tax. Those NPOs benefit from land tax preference could be divided by juridical associations, juristic persons and non-juristic person organizations. The study has first divided above 3 types of groups by differences in organization type and contents, and then discussed land tax preference benefitted by various type of group as per tax type respectively and made summary and consolidation accordingly.
All lands owned by NPOs will be applicable for exemption of land value tax and land value increment tax as per indirect related regulations if they are not for direct use of business operation, tax collection of agricultural land tax is ceased since 1987 and is now free of exemption.
As far as land value tax is concerned, the study will discuss tax preference benefited by private schools, private hospitals, religious organizations, social relief and charity business, farmer’s association, fishermen’s association and people’s organization, respectively.
Juristic person-based private schools and private hospitals, or private schools and private hospitals run by juristic persons will all applicable for tax exemption of land value tax. But those religious organizations registered by juristic persons as per Civil Law or as per Act of Supervising Temples or non-juristic person organizations registered as per Temple Registration Regulations that are beneficial to cultivation of social custom, will also be exempt from land value tax
For other businesses to the facilitation of public interest, not-for-profit purposes, targeting beneficiaries of the same line of work, fellow villagers, classmates, committee members or other certain people. Non-juristic person organizations being reported to Municipality and county/city competent authority for approval by local competent tax authority will be exempt from land value tax.
People’s organizations belong to Juristic persons include various level of farmers’ association, office of fisherman’s association and its goods yard, frozen fish reefers and agricultural products wholesale market, will be exempt from land value tax by 50%. Moreover, private libraries, museums, art museums, art galleries, folk arts museums, experimental theaters related locations established by NPOs upon approval, will be exempt from land value tax. Science museums and academic research institutes will apply likewise. Also, Those NPOs established upon approval, absolutely open to the public, not-for-profit private parks and stadiums will be applicable for tax reduction of land value tax.
As for land value increment tax, lands for operation of social welfare business by private donation or private school established as per law will be exempt from land value increment tax. Land value increment tax out of organizational change, merger or remise will be retained.
NPOs should notice that whether the land is for direct use of business, whether it is used as per purpose planned earlier on while receiving a land, or, the land will not be exempt from land value increment tax and might be fined.
Tax collection of agricultural land tax is ceased since 1987, therefore agricultural land is currently free of tax exemption.
Given the fact that local studies reported less consolidation and discussion on tax preference for land tax of various types of NPOs, the study has consolidated related tax preference regulations and official letter and tried to explore unreasonable phenomenon existed in current land tax preference, to expect to be regarded as a reference for related studies.

並列關鍵字

agricultural land tax ； NPO ； land value tax ； land value increment tax

參考文獻

5.黃宇歆，2012，祭祀公業租稅問題之探討，中原大學會計學系碩士論文。

2.洪綾君與林依瑩，2011，台灣醫療財團法人財務資訊公開之研究，公共行政學報，第37期，頁37-70。

6.盧熤瑄，2012，合作社組織優惠之探討，中原大學會計學系碩士論文。

7.簡良夙，2001，公益團體租稅問題之研究，中原大學財經法律系碩士論文。

1.林江亮，2011，非營利組織租稅理論與實務，指南圖書。