個人對非營利組織捐贈節稅問題之探討

論文摘要本研究乃對個人捐贈節稅為目標之探討，歷年已有許多專業人士及學者的研究，但針對此議題仍存在有許多延伸的討論空間，而本研究乃以稅務之專業理念，從稅法角度觀點下來探討。舉例而言，如個人收入頗高而造成稅賦沉重，亦可透過捐贈非營利組織方式來促成個人所得稅節稅的目的。本文針對個人捐贈於非營利組織節稅實質效果來進行研究與探討，另綜合各項稅務及相關「假捐贈、真逃稅」的違法情事實務之研究，以達捐贈節稅與非營利組織能接受公眾監督為其預期效果，而個人捐贈除可對於個人節稅優惠之外，亦對社會公益增加其福祉，及幫助政府機關無法履行的社會服務職責加以補強。個人捐贈依可扣抵的稅率上限，可分成不同類型觀之，不同類型的捐贈，如捐贈慈善機構、政府機關、私立學校、或是候選人、政黨，可分開單獨別獨立計算，申請列舉扣除。捐贈合法登記、立案的公益社團、財團法人組織、教育、文化、慈善機構等，個人可以申請抵稅的金額上限為綜合所得總額的20％。本文乃以個人利用對非營利組織捐贈給與節稅，並利用個人捐贈節稅亦可對社會公益增加其福祉，幫助政府機關對於無法履行的社會服務職責加以補強，更重要的是可以增加個人公益形象，在於實現一個「財團法人之公益義務」。

關鍵字

非營利組織；財團法人；公益社團；租稅優惠

並列摘要

Abstract This research is targeted for the discussion of personal ( Not-for-Profit Organizations) donations for tax-saving. Over the years, there are many researchers have done by professional people and scholars, but, still, there are many issues can be discussed and extended. Base on the professional philosophy of tax, this research is investigated from the tax point of view. For example, if a person’s high income results in heavy tax who can donates to Not-for-Profit Organizations to reach the purpose of saving income tax. This article is preceded and researched under the pragmatic tax saving effect of individual donation to Not-for-profit organization. Additional various pragmatic tax cases and related illegal “fake donation, real evasion” cases will be also discussed to reach the purposed of expected effect of individual donation to Not-for-Profit Organization can be supervised and accepted by public; the individual donation can have the benefit of tax incentives as well as to improve the public welfare; to assist and enhance the social services that Government organizations cannot execute. According to different type of individual donation, the limitation of tax deductible will be also different. For example, the donation to charity, government agencies, private schools, candidates, political parties…etc can be calculated separately and itemized deductions. Donation to legal registration of public association, Foundation organizations, educational, cultural, charitable institutions, and the maximum amount of deductible tax of individual that can apply for is 20% of total comprehensive income. Besides of the above mentioned advantages of tax saving, increasing the social welfare and enhancing government agencies who cannot fulfill the duties of social services, this article also assists to increase the charming of ” Personal public image”. And, most importantly, to achieve the MISSION of “Public service”.