職工福利委員會管理制度與租稅優惠之探討

Managerial System and Tax Issues on Employee Benefit Committees

陳惠玲(Hui-Ling Chen)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2012年)

https://doi.org/10.6840/cycu201200436

摘要

職工福利委員會之成立旨在改善勞工生活，促進勞資互助之精神，提升員工士氣，保持勞動市場競爭力，然事業單位於規劃福利政策時，因產業型態及規模不同，委員會在實務運作上也面臨不同的問題，故本研究乃針對職工福利委員會之設立與管理及其相關租稅優惠等方面進行深入探討。
本研究係採文獻探討與歸納法，蒐集國內外有關非營利組織暨職工福利委員會之書籍、論文、期刊、行政機關函令及稅捐機關內部相關作業規範加以彙總整理，針對職工福利金條例、職工福利金條例施行細則、職工福利委員會組織準則及其他相關法令解釋，深入探討職工福利委員會設立與管理事務。另由於稅捐稽徵機關並未針對職工福利委員會量身制定租稅法令，僅散見在各稅法的條文及釋示函令中，故本研究亦進一步蒐整職工福利委員會所涉及租稅之相關法令與解釋函令。
經研究後發現，職工福利金條例中雖對礦場或其他企業組織及工會負責人訂有相關罰則，但相關罰則過輕，且職工福利委員會所涉租稅之部分解釋函令與法條未明確界定免稅主體之適用資格。因此本研究建議為避免負責人不重視或不配合職工福利事業之推行，應於於職工福利金條例中適當提高負責人之相關罰則，另於相關租稅法規中應更加明確地定義職工福利委員會免稅主體之適用資格，讓職工福利委員會能充分享受政府租稅優惠之美意。

關鍵字

租稅優惠 ； 職工福利金 ； 職工福利委員會

並列摘要

Employee Benefit Committee was established to improve labor life, foster labour relations, boost to their morale and maintain the labor market competitiveness. But it faced different problems for different industry type and scale in the practical operation when public-sector organizations were planning benefit policy. This study focuses on the establishment and the management of the employee benefit committee and its related tax incentives.
This study collects books, papers, journals, latter/order of the executive authorities and tax authorities internal operating standards about non-profit organizations and employee benefits committee by using literature review and inductive method. The research for employee benefits committee set up and management focus on The Employee Benefit Fund Act, The Employee Benefit Fund Act Enforcement Rules, The Employee Benefit Committee's guidelines and other explain of relevant laws. The Competent Tax Authorities doesn’t formulate tax laws to employee benefit committee. This study further collates relevant tax law and interpretation of employee benefit committee.
In this study, we discover that the penalty clauses of the Employee Benefits Fund Act relates to the person in charge of the mine or the corporate and union are too light. And it’s not clearly defined the qualifications of exemption in relevant tax law and interpretation of employee benefit committee. We suggest raising the penalty clauses of the Employee Benefits Fund Act in order to avoid the person in charge do not pay attention to the implementation of employees' welfare. It should clearly define the qualifications of exemption for the employee benefits committee in relevant tax law.

並列關鍵字

Tax Incentives. ； Employees' Welfare Funds ； Employee Benefit Committees

參考文獻

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