應收款項呆帳損失稅法認列之研究

租稅法律重視經濟實質的事實，而非僅形式法律之外觀行為或登記事項。國稅局審查呆帳損失項目最先依「營利事業所得稅查核準則」及相關「行政函釋」之規定，但其規範內容是否有逾法律優位原則及稽納雙方常見爭議，值得探討！本文試圖就已公開之呆帳損失爭議判決為案例，分析並探討呆帳損失爭議之源起、發生事由及形態、法院見解之主要重點及依據，以及所得稅法第49條之規定，對於呆帳損失訴訟案件之影響，歸納整理作成結論，並就查核準則第94條規定修法後之內容可能未盡周詳之處，提出參考建議。

關鍵字

營利事業所得稅；呆帳損失；應收帳款；倒閉；和解；催收

並列摘要

The tax law should comply with the accounting principle of substance over form. When the IRS reviews bad debts losses, “the Guidelines of Examination of Profit-seeking Enterprise Income Tax” and related “administrative explanation” are the criteria to follow. However, it should be further investigated whether the contents of them violate the principle of legal priority and cover common controversies between taxpayers and auditors. The subject of this study were the disclosed verdicts on bad debts losses. The study attempted to analyze the causes and types of the controversy of bad debts losses, the main focuses and legal basis of the court, and the influences of Article 49 of the Income Tax Act on lawsuits regarding bad debt losses. Finally, this study concluded what could be done after the amendment of the Guidelines for Examination of Profit Seeking Enterprise Income Tax Article 84 and provided some suggestions.