關係人股權移轉稅捐調整之研究

Study on Tax Adjustments in Equity Transfer to Related Parties

侯佳齡(Hou,ChiaLing)

指導教授 ： 黃俊杰

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2013年)

摘要

由於所得稅法第66條之8於運作上有諸多之爭議，故本論文主要乃以所得稅法66條之8於實務運作之相關爭議情形為研究方向，除了透過納稅義務人的申報及協力義務出發，探討自然人之納稅義務人藉由移轉股權予公司法人之行為，究竟是否屬於合法節稅抑或稅捐規避之行為外，並深入剖析所得稅法66條之8之立法目的、過程及構成要件。
本研究共分五章：第一章「緒論」：主要係就主題的研究動機、目的、範圍、方法及其所受到之限制，分別說明。第二章「稅捐調整與股權移轉之探討」：分別就綜合所得稅結算申報制度、實質課稅原則及稅捐調整、稅捐規避與股權移轉間之關係予以探討。第三章「所得稅法第66條之8之規範設計」：深入分析條文之規範，並對適用情形及造成之影響予以討論。第四章「稅捐調整案例之檢討」：彙總行政法院相關案例，歸納分類整理，並剖析相關爭議問題。第五章「結論與建議」：總結前四章之之結論與重心，並就相關問題提出建議與方向，期望能讓我國相關制度更健全，達到減少現行實務之爭議，以及獲得較目前更為完善的整體法律規範。

關鍵字

實質課稅 ； 稅捐規避 ； 所得稅法第66條之8 ； 股權移轉 ； 上市公司 ； 集中交易市場

並列摘要

Since there are many disputes over the enforcement of the Article 66-8 of the Income Tax Act, the thesis directed the research focus to the related controversial circumstances in the practical execution of Article 66-8 of the Income Tax Act. Starting from reporting and cooperating obligations of taxpayers, the thesis examined the legitimacy of equity transfer by individual taxpayers to corporates, which should be regarded as tax saving or as taxes avoidance, and also reviewed the legislative purpose, process and constituent elements of the Article 66-8 of the Income Tax Act.
This study is divided into five chapters: Chapter 1 “Introduction”, elaborating the motivation, purpose, scope, methods, and restrictions of this research; Chapter 2 “Discussion over Tax Adjustments and Equity Transfer”, exploring the purpose of the income tax filing system, and the relationship between the substantive taxation, tax adjustments，tax avoidance, and equity transfer; Chapter 3 “The Rules and Regulations of the Article 66-8 of the Income Tax Act”, analyzing the rules and regulations of the Article 66-8, the situations where the Article 66-8 is applicable, and the impact caused; Chapter 4 “Case Study on Tax Adjustments”, summarizing the cases from the Administrative Court and analyzing their controversial issues; Chapter 5 “Conclusions and Recommendations”, concluding findings from the first four chapters, and making recommendations and giving directions on related issues, with an attempt to make our system more robust, to reduce the current practice disputes, and to achieve more thorough overall legal norms.

並列關鍵字

Substantive taxation ； Tax avoidance ； Article 66-8 of the income tax act ； Equity transfer ； Listed companies ； Centralized exchange market

參考文獻

13. 黃詠婕，股權移轉行為與所得稅法第66條之8之法律爭議，臺灣大學法律學研究所，2011年。

13. 黃俊杰，稅捐基本權，台大法學論叢第33卷第2期，2004年3月，頁125。

1. 司法院大法官會議釋字第217號解釋。

2. 司法院大法官會議釋字第420號解釋。

3. 司法院大法官會議釋字第508號解釋。