由於我國所得稅法未對所得稅之課稅客體「所得作正面性之定義」故導致了許多所得稽徵實務上之爭議,「損失補償費」及「損害賠償費」是否為所得稅課徵之客體即為其中典型的爭議案例。司法院大法官會議針對此議題做成釋字508號解釋及釋字607號解釋,本文針對財產上之損失補償費及損害賠償費在課徵所得稅之時會產生的相關爭議加以探討。 因此本文先從釐清我國所得稅法上所得概念之範圍為何加以論述。本文認為我國所得稅法上所得之概念,較接近於「純資產增加說」之概念。然基於許多的考量,與「純資產增加說」原型相較之下,已經限縮所得之範圍,所採取的係屬一種修正過後「概括所得」之概念。也就是基本上只要是一筆已實現之利得(在扣除成本費用之概念下),且具有一個客觀衡量標準,能用貨幣來表示其價值收入,無論該筆淨資產之增加是否透過營利活動所得,均得成為我國所得稅法中之課稅客體,本文將此一所得稅法上課稅所得之概念,稱之為「修正過後的純資產增加說」。 在釐清了我國所得稅法中應稅所得之概念後,本文即以此一定義來檢視「損失補償費」及「損害賠償費」是否有該當有得之概念。而本文認為在上述之標準下,確實得以成為我國所得稅法中之課稅客體。本文以下透過行政法院判決的蒐集,針對相關提起行政訴訟進行研究分析,整理出常見課稅爭訟的爭點,並針對其中的缺失加以檢討。 在介紹完了關於「損失補償費」及「損賠償費」在所得稅法的法律抽象概念底下確實會該當我國所得稅法中的課稅客體後,本論文接下來兩章則針對了實務上關於「損失補償費」及「損害賠償費」在具體認定其有無該當「課稅所得」時會引發哪一些所得稅法中的重要爭議,例如所得稅法之類推適用、是用變動所得相關的問題以及所得稅法上之協力義務以及推計課稅等相關問題加以介紹,最後並提出本文之意見,希望能對目前所得稅制、提出有效的改善建議,並作為稅捐稽徵機關稅務人員審理租稅行政救濟案件之參考。
Because the Income Tax Law of Taiwan does not provide a definition for the the income, disputes arising therefrom often come between the taxpayers and the tax authority of Taiwan .Among those disputes, loss compensation and indemnification for property rights is one of the typical cases. Both constitutional interpretation Nos.508 and 607 of Grand Justices have provided explanation on such issue. In this thesis, I first discuss the concept of income. my opinion is that the definition for income shall be close to “the flow of wealth concept.” Under this definition, my view is that loss compensation and indemnification shall be categorized as the income to the taxpayer. Through my research on the judgments and decisions rendered by the Administrative Courts of Taiwan, I analyze administrative types of litigation initiated by or raised against private enterprise and refine them down to the most frequently occurring issues. When the loss compensation and indemnification can be categorized as the taxable income, some further disputes may occur accordingly In the final chapter of this thesis, I focused on these possible questions., such as analogy principle in tax law, cooperative obligations, and tax estimation. At last, I provide my advices and suggestions for the issues in connection with loss compensation and indemnification. I wish this may offer some guidelines and references to the Taiwan authorities when they review the tax return filing and tax disputes complaints..