各類型非營利組織之營利事業所得稅探討

A Study on the Business Income Tax of Not-for-Profit Organizations

戴筱姍(Hsiao-Shan Tai)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2014年)

https://doi.org/10.6840/cycu201400741

摘要

摘要
由於各類型非營利組織營利事業所得稅之規定不盡相同且繁雜，現行所得稅法及相關法規的規範仍有不周延之處，本研究進一步探討相關規定疏漏之處並提出建議，可供非營利組織參考，及提供政府機關未來修法之方向：
1. 主管機關可將非營利組織從事公益之程度納入免稅資格審查範圍。
2. 建議未來針對非營利組織的特性於所得稅法增修非營利組織之專章及訂定非營利組織專屬之查核準則。
3. 應調整先輔導或寬限才給予裁罰之作法，因為不管從租稅公平亦或從稅基維護等觀點，都必須對違反規定者加以補徵租稅，同時也應依規定加以處罰。
4. 主管機關應通盤檢討對非營利組織租稅優惠的管制操作，踰越母法規定之函令應予廢止，若基於政策考量所給予之優惠，應以立法方式根本解決。

關鍵字

非營利組織 ； 營利事業所得稅

並列摘要

Abstract
As a result of the regulations regarding business income tax on various types of non-profit organizations are not exactly the same and complex, the current income tax law and related provisions are still undistributed, which demand to be improved. This study conducts a further investigation into the practical shortages of relevant unthoughtful provisions and makes recommendations to non-profit organizations as references when dealing with the similar issues and to provide government agencies with the future direction to amend the law:
1. The authorities may intake the extent of tax-exempt qualification in accordance with the level of non-profit organizations engaged into charity.
2. According to the characteristics of non-profit organizations, this paper suggests on future upgrading of the non-profit organization to revise dedicated chapter in Income Tax Act and auditing criteria of non-profit organizations.
3. The administration should adjust the practice which giving consultation or allowance before penalty, because of whether the perspectives of tax fairness or tax-base maintenance, the tax must be paid by all means in violation of regulations, but also should be punished standing on regulations.
4. The authorities shall review the overall tax incentives for operating controls over non-profit organizations, those rules go beyond the requirements of the parent law should be repealed, even if given tax preferences based on policy considerations, the fundamental solution should be made by legislation.

並列關鍵字

non-profit organizations ； business income tax

參考文獻

1. 甘筑婷，2012，文化藝術團體租稅優惠之探討，中原大學會計學系研究所碩士論文。

5. 林秀玲，2007，私立醫療院所課稅問題之探討，中原大學會計學系研究所碩士論文。

6. 江長賢，2012，社會福利團體租稅優惠研究，中原大學會計學系研究所碩士論文。

7. 呂繼宗，2005，祭祀公業定位及租稅問題之研究，中原大學會計學系研究所碩士論文。

8. 余政慧，2011，宗教團體租稅優惠問題之探討，中原大學會計學系研究所碩士論文。