- 學位論文
公司研究發展支出抵減營利事業所得稅之研究
A study on Tax Credit of Business Income Tax of Expenditures for Corporate Research and Development
摘要
研究發展支出抵減營利事業所得稅向來被認為是租稅優惠之態樣，是量能課稅原則之例外。本文一開始將先探討研究發展支出抵減營利事業所得稅與租稅優惠間之連結性為何,再檢視現行「產業創新條例」階段相關規範能否解決「促進產業升級條例」階段產生的爭議問題，並就新法施行後可能產生的爭議予以討論。 此外，協力義務制度之設計在稅務案件中扮演重要的角色。本文將先介紹研究發展支出抵減營利事業所得稅所涉及之協力義務規範內容，並檢驗該規範內容是否符合法律保留原則、比例原則與期待可能性之要求。再藉由協力義務、職權調查原則及客觀舉證責任三者間關係之討論，進一步探求，在研究發展支出抵減營利事業所得稅所生爭議問題上，其三者間應為如何之適用，才能有效保障納稅義務人之權利又不致於侵害租稅公平原則。
並列摘要
Tax Credit of Business Income Tax for Corporate R&D expenditure is always considered to be the pattern of tax benefit and the exception of ability-to-pay principle . In the beginning , the paper will discuss the relationship between tax credit and tax benefit. And then, the researcher surveys the current standards of Statute For Industrial Innovation and regulations. The paper will study whether the above regulation solves the issues on Act for Upgrading Industries. Finally, the researcher discusses the issue that might occur after the regulation put into practice. Besides, the system of cooperative duties plays an important role on tax cases. The paper will introduce the context of Business Income Tax that concerns cooperative duties. Also , the paper exams whether the regulation meets the request of the Principle of Law Reservation、the legitimacy of expected possibility and the principle of proportion. In addition ,the paper discusses the norm between cooperative duties、the principle of the administrative authority investigation and objective burden of proof. Among this issue, the researcher discusses how to apply these regulations while protect the taxpayer without violate the principle of fair taxation.