私人學校租稅問題之探討

A Study on Tax Issues of Private Schools

張瓊文(Chiung-Wen Chang)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2014年)

https://doi.org/10.6840/cycu201400739

摘要

私人學校類型大致可分為私立學校、幼兒園、兒少福利機構及補習班等，其中補習班非屬非營利組織，幼兒園、兒少福利機構具有一定特質者才屬於非營利組織，私立學校當然為非營利組織之一種，其所提供之經濟活動具有外部利益，且可輔助政府執行教育政策，減輕國家興辦教育之負擔，故政府給予免稅之優惠，但隨著私人學校多元化及多樣化經營，部分活動涉及營利行為，故與私人學校相關之解釋函令陸續出現。
參考過去的文獻少有專篇探討私人學校之租稅問題，多是探討非營利組織之租稅問題時提及與私立學校相關之規定，或針對私立學校之租稅問題僅探討營利事業所得稅和營業稅部份。本研究以私人學校為中心，整理分析各稅之相關規定及相關解釋函令並提出以下問題供相關機關參考：（一）對私人學校之定義不一致（二）各類學校於各稅免稅適用上不一致（三）免稅標準判定不一致（四）部份規定已不合時宜。

關鍵字

私人學校 ； 租稅問題

並列摘要

The categories of private education institutions can be roughly classified into private schools, kindergartens, children & Juvenile welfare institutions, cram school and so on. Among private education institutions, cram school is not classified as a non-profit organization. However, kindergartens, Children & juvenile welfare institutions which have certain properties can be classified as non-profit organizations. Private school, of course, is one of the non-profit organization, their economic activities have provided their external benefit which help the government carry out the policies of the education, reduce the burden of government for popularizing education. Therefore, governments may exempt private education institutions from taxation. Accompanying by the private education institutions diversification which activities involved the profit-seeking behavior, more and more related directions have been released.
There is little study which specialized to discuss taxes issues of private education institutions with reference to the previous literature. Most of them mentioned the provisions of the relevant taxes issues only when discussing the issues of tax of non-profit organizations. Some study explored parts of profit-seeking enterprise income tax and sales tax when discussed the issues of tax of private schools. In this study, private education institution is the center of discussions. And by analyzing the relevant provisions of the tax and underlying explanation direction , the study offers the following information for the relevant authorities reference : ( a) Inconsistent of definition of Private education institutions (b)the exemption applications of tax for different categories of Private education institutions are inconsistent (c) exemption criteria determine inconsistencies (d) parts of regulations are outdated.

並列關鍵字

Tax Issues ； Private Schools

參考文獻

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