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  • 學位論文

祭祀公業租稅問題之探討

A Tax Study of Ancient Worship Property

指導教授 : 林江亮
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摘要


祭祀公業係以祭祀祖先為目的而設立之獨立財產,但由於祭祖之觀念日趨淡薄且土地權屬認定不易,造成派下為奪祀產爭訟不斷,祭祀公業土地因為無法開發利用而荒蕪。為解決祭祀公業相關爭議,內政部因此制定祭祀公業條例及地籍清理條例,並於2008年7月1日起施行。   本文蒐集租稅法規、司法機關解釋、判例、行政機關解釋函令,及專家學者之著述與意見,作為研究基礎,就蒐集取得之各種有關資料,闡述祭祀公業在租稅上享有何種優惠,另就2008年7月1日施行之「祭祀公業條例」後,祭祀公業被賦與特殊法人之地位,既為法人,在租稅優惠是否有所變動,為本論文探討主題。   本研究針對祭祀公業之地位與稅務問題,提出之結論說明如次: 一、祭祀公業具有非營利性、缺乏明確所有權利益關係之組織、非政府組織且具自主性等3項特色,再視其是否分配盈餘,來判定是否歸屬為非營利組織;大體而言祭祀公業屬於以社員為主體之互益性非營利組織。 二、祭祀公業在現行民法上無法人地位,故無當事人能力;祭祀公業法人為特殊法人地位得為權利義務主體,具有當事人能力可降低現行租稅不公問題。 三、非法人團體祭祀公業土地之收益或財產處分收入宜課徵營利事業所得稅;其派下員係透過繼承或受贈而取得祭祀公業之既有權利時,宜依法課徵遺產稅或贈與稅,以維護租稅公平。

並列摘要


The purpose for ancestor worship property and organization was to establish independent properties for sacrificing to the ancestors. Due the weaken ancestor worship concept along with the difficult of recognizing the land ownership, there were an increasing number of on-going legal cases related to the ancient association. As long as those disputes were unsolved, exploitations of those lands were forbidden and the lands were wasted. In order to solve the disputes related to property for the ancient worship properties, the Ministry of Interior had passed " Act of the Property-Administration For the Ancient Worship Property " and " Act of Disposal of Cadastral", which had came into force on July 1, 2008. This thesis discuses how the tax incentives for special corporations were affected by the " Act of the Property-Administration For the Ancient Worship Property ". Property tax regulations, the judiciary interpretation, case law, letter of instruction from administrative authorities and views from experts and scholars were used as the bases of this study. This study focused on the status of ancestor worship property and organization and the tax affairs related to the Ancient Worship Property, the conclusions are as followed: First, the ancestor worship property and organizations have the three characteristics of non-profit, lack of clear ownership interest and NGO. The allocation of surplus profit will determine whether such organizations are attributed for non-profit organizations. In general, ancestor worship property and organizations are cooperation for mutual benefit and non-profit organization. Second, there are no enterprises’ positions in the civil law for the ancestor worship property and organizations and thereby non-legal enterprises’ rights. The ancestor worship property and organizations have the special-legal status in the principal of both authority and responsibility. They are capable to resolve the tax injustice problem in the present age. Third, the profits from the ancestor worship property and organizations or the disciplinary revenues from income-taxes departments should be taxed appropriately. Depending on the legal-origin, inheritance tax or given gift tax should be paid to maintain the fairness in the taxation system.

參考文獻


3.呂繼宗,2005,祭祀公業定位及租稅問題之研究,中原大學會計學系研碩士論文。
7.簡良夙,2001,公益團體租稅優惠問題之研究,中原大學財經法律學系碩士論文 。
1.內政部,2009,祭祀公業法令彙編。
2.內政部,2011,祭祀公業及神明會解釋函令彙編。
4.林江亮,2011,非營利組織租稅理論與實務,指南書局股份有限公司。

被引用紀錄


戴筱姍(2014)。各類型非營利組織之營利事業所得稅探討〔碩士論文,中原大學〕。華藝線上圖書館。https://doi.org/10.6840%2fcycu201400741
慕登雲(2013)。非營利組織土地稅租稅優惠之探討〔碩士論文,中原大學〕。華藝線上圖書館。https://doi.org/10.6840%2fcycu201300482

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