非營利組織地方稅-非土地稅租稅優惠之探討

A Study of Non-land Local Tax Incentives for Not-for-profit Organizations

余淑瑜(Yu Shu-Yu)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2013年)

https://doi.org/10.6840/cycu201300474

摘要

本研究討論的非營利組織包括非營利社團法人、財團法人及已立案之非法人團體三大類，針對地方稅之非土地稅部分，包括房屋稅、契稅、印花稅、使用牌照稅及娛樂稅之減免，先敘述各稅之通則，再依私立學校、宗教團體、私立醫院、文化藝術、公益社團、慈善救濟事業、農民團體、人民團體及工會等分類對象，分別闡述享有之租稅優惠。
公有房屋使用者之房屋稅優惠針對公立學校、醫院、社會教育學術研究及救濟機構之校舍、院舍、辦公房屋及其員工宿舍，另公有房屋供名勝古蹟及紀念先賢先烈之祠廟，亦免徵房屋稅。私有房屋之房屋稅優惠包括私立學校、學術研究機構及私立慈善救濟事業及專供祭祀用之宗祠、宗教團體之自有房屋，免納房屋稅；但以「不以營利為目的」、「完成財團法人登記」及「經政府立案」為免稅之共同要件。
關於契稅租稅優惠規定主要由財政部依各個分類發函解釋，宗教團體、醫院及非法人團體的職工福利委員會依規成立財團法人及因合併造成組織變更之私立學校、農、漁會或全國農業金庫、技師公會、建築師公會等，免徵契稅。
非營利組織適用之印花稅優惠規定在印花稅法第6條，私立學校處理公款所發之憑證，公益社團及慈善救濟事業領受賑金、恤金、養老金及捐贈之收據，農產品第一次批發交易或辦理共同供銷、運銷等農民團體出具之銷貨憑證及依規辦理政府保險相關業務之帳冊契據，免納印花稅。
享有使用牌照稅減免優惠之主要對象為文化藝術事業、公益社團及慈善救濟事業供教育文化之宣導、救護車及社福團體所有且專用之車輛。
娛樂稅之免徵規定，針對教育、文化、公益、慈善機關、團體，所舉辦之各種娛樂，其全部收入作為本事業之用者或機關、團體或學校其他組織對內舉辦之臨時性文康活動，不以任何方式收取費用者，免徵娛樂稅。以全部收入，減除必要開支外，作為救災或勞軍用之各種娛樂亦免徵娛樂稅。娛樂稅之減徵規定，則針對文化藝術事業從事文化藝術獎助條例有關之展覽、表演、映演、拍賣等文化藝術活動者，得向文建會就其文化勞務或銷售收入申請娛樂稅減半課稅。
鑒於國內文獻鮮少對非營利組織各分類團體之非土地稅租稅優惠進行彙整及探討，本研究歸納整理非營利組織各分類團體相關租稅優惠法令、函令及判例並提出其不合理之現象，期能作為相關研究之參考。

關鍵字

契稅 ； 印花稅 ； 娛樂稅 ； 牌照稅 ； 非營利組織 ； 租稅優惠 ； 房屋稅

並列摘要

NPOs discussed by the study include not-for-profit juridical associations , foundations and registered non-juristic person organizations. While non-land tax of local tax covers exemption of house tax, deed tax, stamp tax, vehicle license tax, amusement tax, in which general rules of various taxes are described and tax preferences are stated as per private schools, religious organizations, private hospitals, culture & art, public welfare associations, charity & relief business, farmer’s organizations, people’s organizations and labor union, respectively.
The house tax preference for public house users will be applied to school buildings, hospital buildings and office buildings of a public school, hospital, social, educational or academic research institute or relief organization as well as dormitories provided to their employees, public houses provided for buildings at places preserved as scenic spots as well as for housing of ancient relics and shrines dedicated to sages and martyrs, are also exempt from house tax. House tax is exempted for private houses in school buildings and office buildings owned by a private school, houses owned and directly used for its activities by a private charitable institution, shrines owned by clansmen organization and used exclusively for ancestral worship, churches and temples owned and used by religious groups for religious service, offices owned and directly used by a not-for-profit organization whose establishment has been duly approved by the government or an academic research institute on record with the competent authority and duly registered as a not-for-profit organization as common requirements for tax exemption.
Deed tax preference regulations are explained by letter issued by Ministry of Finance as per various category, foundations established upon rules by Employees' Welfare Committee of religious organizations, hospitals and non-juristic person organizations, as well as organizational change in private schools, farmer’s associations, fisherman’s association or national agricultural bank, engineers association and architects association caused by merger, will be exempt from deed tax.
According to article 6 of stamp tax preference regulations that NPOs apply to, monetary receipts executed by public or private schools, receipts identifying payment of social benefits, payments to the family of a deceased person or pensions and receipts for donations issued by corporate entities organized for public/social welfare, or charitable purposes, receipts for the sale of self-grown agricultural products issued by farmer's associations or wholesalers at the first wholesale level on behalf of farmers, as well as account book and receipt for conducting affairs with regard to government and insurance as per rules, are exempted from the levy of stamp tax
Objects that benefit from exemption of vehicle license tax preference primarily include advocacy for education and culture of culture & arts business, public welfare associations and charity relief business, ambulance cars and specific vehicles owned by social welfare organizations.
According to rules for amusement tax exemption, amusement activities sponsored by educational, cultural, public interest, charity institutions, or organizations deemed a public interest social organization or foundation under the General Provisions of the Civil Code or duly registered with the competent authorities pursuant to other related laws or regulations where the total proceeds are used exclusively by said institution or organization, are exempt from amusement tax. Amusement activities where the total proceeds after deducting necessary expenses are used for disaster relief or military morale purposes. Those enterprises engaged in the display, performance, projection or broadcast, auction, or other cultural and artistic activities relating to Culture and Arts Reward Act may apply to the Executive Yuan Council for Cultural Affairs ("CCA") to receive approval for a business tax exemption or reduction of entertainment tax on the income generated from cultural services or sales
Given the fact that local studies reported less consolidation and discussion on tax preference for land tax by various types of NPOs, the study has consolidated related tax preference regulations, official letter and example sentence and tried to explore unreasonable phenomenon, to expect to be regarded as a reference for related studies.

並列關鍵字

amusement tax ； stamp tax ； deed tax ； house tax ； tax preference ； NPOs ； vehicle license tax

參考文獻

15. 黃珮禎，2012，非營利組織宗教團體優惠稅制之評析，中正大學法律學碩士論文。

7. 封昌宏，2006，非營利組織租稅優惠的法律分析-兼評私立學校租稅優惠問題，成功大學法律學系碩士論文。

10. 倪亦新，2006，表演藝術團體租稅實務之探討，中原大學會計系碩士論文。

書目及期刊

1. 尤重道，2011，探討房屋稅課徵範圍與對象，稅務旬刊，第2167期，p8-14。