職工福利委員會租稅問題之探討

Discussion Staff Benefit Committee Land and other Taxes Question

汪麗娜(WANG Li-Na)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2009年)

https://doi.org/10.6840/cycu200900683

摘要

職工福利委員會組織準則第2條第1項第7及第8款明文規定福利金保管、動用及福利設施由該委員會規定，故攸關職工福利甚巨。然由於非營利組織所牽涉的法令相當廣泛且複雜，加上當前對於其租稅制度之規範並不完整，如無強制辦理稅籍登記之規定、欠缺強制辦理結算申報之法規、非屬統一發票制度之範疇、未依非營利組織之差異訂定不同的租稅減免規則、非營利組織無專屬的查核規則、開立憑證及取具憑證以收據為主等。
職工福利金各項福利金提撥率常因調整不易而爭議不斷，如提撥時間爭議、增資提撥疑義、營業總額提撥部分、每月職工薪津提撥部分、下腳變價之提撥部分等，尤以下腳變價之提撥其時間點認定而影響營利事所得稅之核定。本文將以非營利組織租稅核課問題為主軸，由探討現行職工福利委員會之定義、分類、及現況開始，進而探討非營利組織及我國對職工福利委員會租稅優惠、所得稅及營業稅之申報扣繳與徵免及相關租稅之判例，由判例中使徵納双方對上揭問題，更有依循的規定。
針對目前稽徵機關實務中面臨之問題加以討論，並且給予目的事業主管機關與稽徵機關適當的建議，如職工福利委員會之扣繳單位稅籍資料之正確性及完整性建立，需作双向通報；稽徵機關每年查核核定情形，應製成報表送財政部賦稅署統一將分析送一份與主管機關查核運用以之連結，而非以財稅機關落後查核方式來判定是否運作符合免稅，另稽徵機關對於經公證機關財務表評比等級低者，應給予較低之租稅優惠，使其增進社會資源之合理配置及效率。

關鍵字

職工福利委員會組織準則 ； 職工福利金條例 ； 租稅優惠 ； 職工福利委員會 ； 非營利組織

並列摘要

According to provision 7 and 8 of article 2.1 specified on Organizational Rules of the Employees' Welfare Committee, custody, appropriation of welfare funds and welfare facility should subject to the rules of committee, which are deeply associated with employees’ welfares. However, due to comprehensive and complex involvement of non-profitable organizations (NPOs) as well as incomplete regulation on the current tax system, for example, no regulation on mandatory registration of tax file, insufficient rules on mandatory declaration, scope of non-VAT system, tax reduction guidelines were not established as per various NPOs, no specific auditing, certificate issuing rules and receipt receiving primarily as a certificate for NPOs.
The appropriation ratio of various welfare funds in employees’ welfare funds has been an issue due to difficulty of adjustment, such as dispute in appropriation time, question about appropriation of capital increase, appropriation of total operating income, appropriation of employee’s salary per month, appropriation of sale of scraps, determination of timing for sale of scraps appropriation will subject to the approval of business income tax. This paper aims to focus on NPOs’ taxation issue to explore the definition, classification, current situation of existing Employees' Welfare Committee, to further discuss the declaration and exemption case studies of tax preference, income tax and business income tax related tax rules, to allow a better rule to follow in terms of above issues specified in case study between payers and imposers.
Issues regarding the difficulty that current auditing authority face will be further discussed in this paper, with appropriate suggestion provided to targeted administrative authority and auditing authority, such as establishment of accurate and complete tax file of employees’ Welfare Committee which requires a two-way reporting system; annual auditing status of auditing authority shall be consolidated as report and submitted to Taxation Agency, Ministry of Finance, R.O.C and to be analyzed and submitted with one report to auditing authority for hyperlink check instead of having exemption being determined by taxation agency, in addition, those who report lower financial statement rating by authorized organization shall be provided with lower tax preference to facilitate reasonable allocation and efficiency of social resources.

並列關鍵字

employee’s welfare committee ； rules of the Employees' Welfare Committee ； Organizational Rules of the Employees' Welfare Committe ； NPO ； tax preference

參考文獻

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