私立學校租稅與治理問題之研究

Research on Private Schools’ Taxation and Governance

戴佐梅(Tzwo-Mei Dai)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2004年)

https://doi.org/10.6840/cycu200400541

摘要

論文摘要
財團法人私立學校為非營利組織，具有輔助政府支出且所提供之經濟活動具有外部利益之功能，故政府給予公益免稅之優惠，唯須注意法定形式與要件。另隨著私校經營之多元化及多樣化，其間不免涉及與營利事業相似之經營活動，經由本研究對於具有公益免稅資格之財團法人私立學校相關租稅法令介紹、徵收制度之探討以為私校會計人員在從事稅務申報時有所依循。另以90年度喧騰一時之景文案及教育部接管大專院校之案例觀之，萌發對私立學校現存之治理機制作整理，並針對現制是否存有改革之空間作一探討，故本文目的實為私立學校稅務、審計指南(taxing and auditing guideline)。
本文所探討之問題如下：
一、私立學校之性質及組織運作情形。
二、相關租稅優惠，營業稅、營所稅之稽徵實務。
三、現行私立學校之外部治理機制及內部治理機制運作情形及改善建議
最後形成結論與建議，以供相關單位及後續研究者參考。

關鍵字

租稅 ； 治理 ； 私立學校

並列摘要

Abstract
A private school as a foundation is a nonprofit organization and should deserve a preference of tax exemption for public interest in view of its benefiting functions such in complementing funds for government expenditure and in its external benefits resulted from the economic activities it provided. However attention to the legal form and statutory requirements of such preference should be emphasized. In addition, a private school is likely to encompass some operational activities and practices closely similar to those commonly conducted by profit organizations, especially during facing the trend of diversification and diversions. This study tries to provide private schools qualified as a tax exempt public interest organization with some references for their accounting staff during filing tax declarations, through introduction of pertinent law and rules, overview of taxation system and measures, as well as analysis on tax administrative remedies.Furthermore the fraud cases such as “Jing Wen Senior High School Fraud” and some college taken over by Ministry of Education due to major frauds, etc. once became headlines and hot issues in Taiwan in 2001 strongly evidence the finding. These motivate the study to administer a survey on existing governance mechanism in the local private schools and to explore the possible room for reform and improvement of the existing governance practice. Therefore, this study is actually aiming at working out a framework to serve as Taxing and Auditing Guideline for local private schools.
The subjects explored in this study are as the follows:
1. The nature and organizational operation conditions of private schools.
2. Pertinent tax preferences and practice of sales tax and sales income tax collection
3. Operating status of existing external governance mechanism and internal governance mechanism of private schools and some improvement measure proposals.
Finally this study works out its conclusions and some proposals for functioning as reference to pertinent entities and interested researchers.

並列關鍵字

tax ； governance ； private schools

參考文獻

17. 張國保(2002)「私立大學董事會組織運作與職權效能之研究」國立台灣師範大學教育研究所博士論文。頁107~110

2. Steven A. Finkler，Ph.D.，CPA(2001)，Financial Management for Public，Health，and Not-for-Profit Organizations。

4. Charles R. Irish 著，凌忠嫄譯(1991)「美國非營利組織之課稅規定」財稅研究第23卷第6期頁81-92

1. Earl R. Wilson， Ph.D.，CPA；Susan C. Kattelus，Ph.D.；CPA, CGFM；Leon E. Hay，Ph.D.，CPA，CGFM(2001)，Accounting for Governmental and Nonprofit Entities 。

參考文獻