摘要 本論文以「企業併購租稅措施之研究」為題,主要係研究我國企業併購租稅措施相關法定要件與實務之爭議,並與美國企業併購租稅措施為比較,檢討我國企業併購租稅措施之立法是否有改善之空間。 第一章 緒論 包括研究動機、目的、範圍、方法。 第二章 企業併購的基礎架構 本章係就一般企業、金融機構與金融控股公司之併購類型,分別為介紹。 第三章 企業併購租稅措施之法制與實務分析 目前企業併購相關主要法規,有促進產業升級條例、金融機構合併法、金融控股公司法與企業併購法,該四法將課稅制度的具體內容分為八大項目:財產形式移轉不課稅、遞延項目之攤銷、租稅獎勵的延續、併購前的虧損扣除、營利事業所得稅的徵免、所得稅連結申報、跨國併購的準用與避稅目的併購的防杜,本章就該四法檢討並分析研究相關實務。 第四章 美國企業併購租稅措施與我國之比較 本章係將美國聯邦內地稅法相關企業併購租稅措施與美國司法機關所創造出之利益持續原則、商業目的原則、企業營業持續原則與交易步驟原則為介紹,並與我國企業併購租稅相關措施為比較。 第五章 我國企業併購租稅措施之檢討與建議 本章係探討我國企業併購租稅措施是否符合正當性與量能課稅原則,並參考美國此部分相關規定,對我國企業併購租稅措施提出建議。除此之外,本章也以美國法院創造原則為鏡,對我國法院審查各式企業併購租稅規劃是否符合實質課稅原則時,提出建討與建議,使納稅義務人之權利受到保障。 第六章 結論 本章係對本研究之結果與建議,作出彙整。
Abstract The aim of thesis focus on tax law of mergers and acquisition. This thesis can be grouped into six chapters. Chapter Ⅰ Introduction This chapter is the introduction, prove to research motive and purpose, research range, method. Chapter Ⅱ The Base of Structure On Mergers and Acquisition This chapter introduce the type of mergers and acquisition on general business, financial institution and financial holding company. Chapter Ⅲ An Analysis of Tax Law on Mergers and Acquisition under Legal System The government have enacted, added or updated the laws and regulations concerned since 2000, including notably:Industrial Upgrading Promotion Act、Law Governing Merger of Financial Institutions、Financial Holding Company Law and Business Mergers and Acquisitions Act. The four laws divide contents of taxation into eight major subjects. This Chapter reviews tax law on mergers and acquisition under the four laws and study the relevant judgements and documented interpretations. Chapter Ⅳ Compare Tax Law on Mergers and Acquisition under American with Our Country This Chapter introduce tax law on mergers and acquisition Under Internal Revenue Code Act and the Continuity of Interest Requirement、Business Purpose Requirement、Continuity of Business Enterprise Requirement and Step Transaction Doctrine which were created by court of U.S.A. and compare with our country. Chpater Ⅴ Review and Suggest Tax Law on Mergers and Acquisition under Our Country This Chapter study tax law on mergers and acquisition under our country whether it conform to the legitimacy、taxation of ability-to-pay principle and substance versus form doctrine. The study consult law of U.S.A. and propose the suggestion to the tax law on mergers and acquisition under our country. Chapter Ⅵ Conclusion This chapter collect and marshal the conclusion and suggestion of the study.