營利事業所得稅之收益認列時點研究

一個事項，在使用權責發生制下，於符合財務會計觀念架構中的定義與認列標準時，該事項即符合被認列為資產、負債、權益、收入或費用。權責發生制下之觀念架構中的收益認列標準為未來經濟效益很有可能流入且相關成本能可靠衡量或費損實際發生時，即應連同相關的資產和負債同時認列。目前所得稅法對於稅捐稽徵之規定，僅以「財政部定之」於稅法上表示，造成營利事業、國稅局與司法院在實務上與行政訴訟上產生解釋差異。本文先以財務會計觀念架構為根本，再探討租稅法規相關規定，作為營利事業收益認列之理論基礎，論及定義、認列、衝突及適用，並針對本文案例之賠償利益加以探討。歸納出賠償利益認列條件與相關法規：財務會計準則公報第1號第47段定義收益，收益包括收入與利益，賠償利益之認列，依法規當與資產認列相同。所得稅法第21條規定，稅務會計相關辦法，依財政部訂定之一般公認會計原則執行。商業會計法第10條規定：「權責發生制應係指收益於確定應收時，費用於確定應付時，即行入帳」。營利事業所得稅查核準則第27條但書：「但年度決算時，因特殊情形，無法確知之收入或收益，得於確知之年度以過期帳收入處理」。稅捐稽徵法第12條之1：「涉及租稅事項之法律，其解釋應本於租稅法律主義之精神，依各該法律之立法目的，衡酌經濟上之意義及實質課稅之公平原則為之；稅捐稽徵機關認定課徵租稅之構成要件事實時，應以實質經濟事實關係及其所生實質經濟利益之歸屬與享有為依據。」本文建議：一、於法庭上設置會計師與會計學者為法庭上之專家證人。二、賠償利益認列能夠明文化，達減少稅捐爭訟之目的。

關鍵字

收益認列；一般公認會計原則；營利事業所得稅；權責發生制；賠償利益

並列摘要

One incident, under the accrual basis principle and in consistence with the definition of the financial statement conceptual framework and the standard of recognition, can be recognized as assets, liabilities, equity, income and expense. In the conceptual framework of the accrual basis principle, revenue recognition standard is that when future economic benefits are in high probability to be obtained and the relative cost can be measured reliably or when expenses actually happen, revenue should be recognized along with relative assets and liabilities. Currently, Income Tax Act regulation to tax collection interprets the recognition process through only the perspective of Ministry of Finance in Tax Law, which results in different understandings among profit-seeking enterprises, Board of National Tax Administration and Judicial Yuan in terms of actual practices and administration prosecutions. The current study takes the financial statement conceptual framework as its core value and the moves to discuss relevant regulations of tax law, in order to establish a theoretical basis for revenue recognition in profit-seeking enterprises. The present study is managed to cover different angles from definition, recognition, conflicts to applications, and further shed some light on the reparation gain of the case in this study. Relevant laws and regulations in reparation gain are sorted out in this study, which are listed below. As Statement of Financial Accounting Standard No. 1 Section 47 written, revenue includes income and profit; therefore, recognition of reparation gain, abiding by the regulation, should be applied with the same situation as recognition of assets. Based on the regulation of Article 21 of Income Tax Act, tax accounting operational rules should be implemented in accordance with Generally Accepted Accounting Principles (GAAP) stipulated by Ministry of Finance. As Article 10 of Business Entity Accounting Act states, “Accrual basis must mean that entry into the account book must be made when earnings are confirmed receivable and expenses confirmed to be payable.” In Article 27 of Regulations Governing Assessment of Profit-seeking Enterprise Income Tax, “However, during the period of annual accounts, owing to special situation, unrecognizable income or revenue can be processed as overdue accounts in the year when it is recognized.” As Article 12-1 of Tax Collection Act is stated, “In relation to laws involving taxation, such laws should be construed in accordance with the principle of taxation by law and the respective purposes of the relevant laws, balancing therewith the economic purposes and the principle of equality in substantive taxation.” The present study concludes two suggestions, including placing accountants or accounting scholars in courts as expert witnesses and stipulating the recognition of gain to reach the goal of reducing taxation prosecution.