我國非營利組織租稅徵免之實證研究

An Empirical Study on the Tax Exemption of Nonprofit Organizations

許崇源(Chung-Yuan Hsu) ； 吳國明(Kou-Ming Wu)

《當代會計》 3卷1期 (2002/05) Pp. 90-110

https://doi.org/10.6675/JCA.2002.3.1.04

摘要

本文探討非營利組織及其捐贈者所享受的租稅優惠，是否應依組織性質的不同而有所差異。本研究參考相關文獻及美國內地稅法的分類方式，將國內非營利組織依公益性及商業性劃分為六類，並寄發問卷詢問國內會計師、營利事業財務主管及負責人、非營利組織管理者及負責人、學者及稅務人員對此六類組織及其捐贈者享受各項免稅優惠的贊同程度。本研究以敘述統計、t檢定及變異數分析等統計方法對文獻探討所建立的假說進行測試。研究結果發現各界對於非營利組織及捐贈者享受免稅優惠的贊同程度，依組織公益性及商業性的不同而有顯著的差異，公益程度愈高者，商業性愈低者，各界贊成免稅的程度愈高。是否免稅之考量中公益性所占分量遠重於商業性。各界對於非營利組織及其捐贈者享受租稅減免優惠的贊同度，因稅目的不同而有顯著的差異。對於捐贈者享受所得稅或遺贈稅扣除優惠的贊同程度則高於非營利組織本身享受各稅減免的贊同程度。

關鍵字

非營利組織 ； 免稅 ； 公益性 ； 商業性

並列摘要

This study classifies nonprofit organizations into six categories in terms of the degree of their public and commercial characteristics. We employ the questionnaire to investigate the opinions of different specialists, including scholars, the certified public accountants, the managers or executive officers of nonprofits and business companies, and the agents of tax authority. The responders are inquired to express their opinion to the tax-exempt status of the six kinds of nonprofits, respectively. Descriptive statistics, t tests, and ANOVA are applied to analyze the collected data. The following results are obtained: The responders' agreement to the tax exemption of the nonprofits and their donors are significantly influenced by the public and commercial characteristics of the organizations. The higher the public nature of nonprofits, the higher the responders' agreement to tax exemption; the lower the commercial nature of the nonprofits, the higher the responders' agreement. The public characteristic is more important than the commercial characteristic when responders make decision to tax-exempt status. We also find that the responders' agreement to the tax exemption for nonprofits and their donors are significantly different between different tax objectives, and the responders' agreement to the tax deduction for donors is higher than the agreement to the tax exemption for nonprofits.

並列關鍵字

Nonprofit Organizations ； tax exemption ； public characteristic ； commercial

參考文獻

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