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  • 學位論文

非營利組織所得稅申報書內容之探討

A study of Income Tax Return for Non-profit Organization

指導教授 : 林江亮
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摘要


由於非營利組織具有輔助政府社會政策的功能,允宜賦予非營利組織適當的租稅優惠。惟現行政府對非營利組織的所得稅賦規範甚為簡略,相對於營利組織甚至非營利組織相互之間,是否會有不公平待遇,因而導致社會有限資源錯誤配置的問題,格外值得關注。 本文藉由與美國非營利組織所得稅徵免規定、申報書格式內容之比較,探討我國現行制度之缺失,並提出以下建議: 一、我國對於非營利組織之租稅優惠應訂定更明確的規範(包括非營利組織的定義及免稅範圍、營業行為課稅之認定)。 二、依據非營利組織從事公益活動程度來核定其免稅資格及免稅範圍。 三、針對政治遊說支出、擁有或控制營利事業、藉由私人基金會規避稅負手段訂定相關防弊措施。 四、將非營利組織是否辦理稅籍登記、結算申報及揭露相關資訊作為其是否免稅之條件。 五、修訂所得稅申報書格式內容,使其適用於所有非營利組織,並要求所有非營利組織應提供相關資訊(包括:非營利組織之使命與主要活動、捐贈人及捐款金額之明細資料、相關人員之報酬與交易、財務狀況、營運狀況、相關組織與交易、從事政治或遊說活動情形等),以利稽徵機關課稅資料之掌握,並收社會共同監督之效果。 六、現行所得稅申報書之設計存在與法令規定不符或有適用疑義部分,建議應予釐清及修正,以避免徵納間之爭議。

並列摘要


Non-profit organizations have been provided tax incentives in the view of functioning in supporting government’s social policy. According to this policy, we cannot help but wondering is there any unfair treatment between profit organizations and non-profit organizations due to the over-concise income tax standard? Thus, it has become an issue of whether or not this situation would possibly lead to a dislocation of the limited resources of the community. The study aims at discussing the lack of current system by means of U.S. non-profit organizations’ income tax collection and exemption provisions, and the comparison of the content of declaration format. The suggestions from the result are: 1.A more certain and specific standard in tax incentives of non-profit organizations should be regulated. (Including its definition, tax exemption rage, and taxation of business behavior.) 2.To approve the tax exemption qualification and range by the extent of public services of non-profit organizations. 3.To set up related anti-abuse policy over the means of political lobbying expenditures, possession, controlling profit-seeking business, and averting taxation through private foundations. 4.The tax exemption qualification should be approved by following conditions: application of tax registration, tax return, and reveal relevant information. 5.To amend income tax declaration format content, and make sure it can be applied to all non-profit organizations. All non-profit organizations have to provide relevant information, including the mission and main activity of the organization, detailed information of the donor and donation amount, staff remuneration and transactions, financial position, operating status, relevant organizations and transactions, political lobbying activities and so on, so that the tax authorities can work efficiently and to reach the goal of effective supervision. 6.The current income tax declaration format is rather ambiguous with the law regulation. We suggest that it should be clarified and amended to avoid any controversy while taxing.

參考文獻


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