企業對非營利組織捐贈節稅問題之探討

Research on Tax Savings of Business Donation to Not-for Profit Organizations

黃淑銖(Shu-Chu Huang)

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/cycu201300630

摘要

本研究係探討企業對於非營利組織之捐贈所享有之租稅優惠；『捐贈』對企業而言，可以是一種經營策略；同時亦是節稅方式；想當然爾，凡事皆有一體兩面當呈現正面思維中必有負面效應發生，對於企業透過非營利租織租稅舞弊類型諸如財團法人受捐助人所控制、資金回流捐贈者、變相進行盈餘分配等及如何防治其弊端，在本研究中均會逐步探討之。鑑於政府對非營利組織所採『免稅為原則，徵稅為例外』之租稅政策，易造成有心人士濫用非營利組織之模糊地帶作為規避稅負空間;經過文獻探討提出以下建議台灣非營利組織尚無明確之法規定位，我國未來應儘速訂定非營利組織基本法、基準法或發展法等規範,並針對各類非營利組織訂定專法或特別法,以利非營利組織之後續發展；未來可仿效美國之作法，透過稅捐稽徵機關掌理與監督；同時指導非營利組織從事相關事業化管理使企業與非營利組織結合互動關係；非營利組織在能充分享受政府租稅優惠之美意；並將資源更充分運用於公益活動，亦可使企業真正落實企業社會責任之基礎上。

關鍵字

非營利組織 ； 租稅優惠 ； 節稅 ； 捐贈

並列摘要

This study discusses the benefit of tax incentives of corporate donation to the Not-for-Profit Organization. "Donation", to the enterprises, can be a business operation strategy and a method of tax-saving also. Understandably, every coin has two sides when rendering a positive thinking there must be a negative effect occurs. The issues of : How to prevent enterprises tax fraud through a Not-for-Profit Organization, Foundation is controlled by the donor and the donate capital flow back to enterprises in disguise for earnings allocation, will be gradually discussed and explored.　Considering that the Government adopts the tax policy of tax-free as the principle and taxation as an exception for “ Not-for-Profit Organizations' , people with aspiration could easily abuse this obscure space of Not-for-Profit Organizations to avoid the tax.　Taiwan Not-for Profit Organizations haven’t had the clear regulations positioning, our Government should set up the Basic regulation, basic law and development low for Not-for-Profit Organizations without hesitation in the future. At the mean- time, the set up a special law for all types of No-for-Profit Organizations to ensure the continuous development will also be a necessity. In the future , our Government can imitate the ways the United States used-Though the management and supervision of Tax Authority to guide Non-for-Profit Organizations to engage in related business management so as enterprises and Not-for-Profit Organizations can act in interaction combination.　Under this circumstance, Not-for-Profit Organizations can fully enjoy the kindness of government’s tax incentives and use more resources to provide to charitable activities, as well as to enable the social responsibility of enterprises to be truly implemented.

並列關鍵字

Not-for-Profit Organizations ； Tax Savings ； Tax Incentives ； Donations

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