無形資產稅捐課徵之研究－以商譽為中心

A Study of Taxation in the Intangible Assets - Case Study of Goodwill

黃麗容(Huang, Lirong)

指導教授 ： 黃俊杰

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2013年)

摘要

無形資產因種類、交易樣態、移轉方式等不同之交易作法，即可能對於整個交易評判標準有不同之認定，而無形資產之評價，又無較明確可茲遵循之評價依據，因此衍生諸多課稅爭議，其中又以因併購所產生之商譽，所牽涉之爭議稅額最大。而最高行政法院雖於民國100年12月13日發佈100年度12月份第1次庭長法官聯席會議決議內容，但仍未能彌平商譽攤銷之爭議。

本文試圖就已公開之商譽爭議判決、案例，分析並探討商譽攤銷爭議之源起、商譽爭議之類型、法院論斷之主要重點及依據，以及最高行政法院聯席會議決議發佈後，對於商譽訴訟案件之影響，歸納整理作成結論，並就聯席會議決議之內容可能未盡周詳之處，提出參考建議。

關鍵字

無形資產 ； 企業併購 ； 商譽 ； 營利事業所得稅 ； 行政法院聯席會議決議

並列摘要

Due to reason of diversified practices in transactions in terms of types, patterns and transfers, the intangible assets might have differences in the identification of the assessment criteria as a whole. Additionally, the stipulation of the base of evaluation of such intangible assets is even less clear that that in many disputes in connection with taxation raised over the years; Among these, tax payments involved in the goodwill generated by mergers and acquisitions had the largest amount of controversy behind them. Although the Supreme Administrative Court issued the first resolution in the Joint Conference for Presiding Judge of December, 2012 on December 13, 2012, such disputes pertaining to the amortization of goodwill remained controversial.

This study attempted to take those judgments and cases of controversy - which were raised due to goodwill and which had been disclosed to the public - as the subjects in the analysis and discussions on the source of controversy as to amortization of goodwill, type of goodwill controversy, main focus and base of the discourse and disposition of the Court. Also, any and all influences the Resolution issued in the Joint Conference of the Supreme Administrative Court may have on any lawsuits regarding goodwill, followed by the arrangements and summary into the conclusion thereafter, as well as suggestions proposed for any portions not covered in the Resolution of the Joint Conference will be used as references.

並列關鍵字

Intangible assets ； Mergers and acquisitions ； Goodwill ； Profit-seeking Enterprise Income Tax ； Resolution of the Joint Conference of the Administrative Court

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