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  • 學位論文

合作社組織租稅優惠之探討

Cooperative organizations of tax incentives

指導教授 : 林江亮
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摘要


合作社屬於一種民間自由結合的商業組織,係由相同業務或利害關係一致的人提供經費,依據合作的原則操作其業務以謀求社員經濟利益與生活改善之互益性社團法人。由於合作社之成立宗旨,係透過合作組織的力量為社員提供服務,解決社員生產運銷及生活消費上的諸多困難,所以合作事業,不僅可以協助弱勢族群改善其生活,還可以減輕政府的社會福利預算負擔,屬於一種積極性的社會福利事業。因而我國憲法第145條即明訂「合作事業應受國家之獎勵與扶助」為基本國策。 為探討合作社組織之租稅優惠,本文首先論述研究背景、動機、目的及流程,以說明撰寫本論文之初衷及目的,以法規為研究基礎,就蒐集取得之各種相關資料,闡述合作社組織涵蓋之範圍,繼而探討其租稅優惠之適用性及各法令之爭議,最後,彙整本文之研究結論且提出建議,作為主管機關及稅務稽徵機關修訂法令之參考,並祈能利用本文之發想,供後續研究深入探討。 合作社組織依其成立之法規不同,主管機關及目的事業主管機關皆不盡相同,組織之類型及名稱更是包羅萬象,如此一來,資料在彙整及研究上更顯困難。本研究按合作社組織之中央主管機關配合其法規依據作為分類主軸,除能增進了解其執掌外,亦能洞悉各類合作社組織之型態,另採用經營類別作分類,更能綜觀其組織特性。 本研究進一步探討其租稅優惠及法令上之爭議,彙整本研究結論提出以下之建議,以能作為主管機關及稅務稽徵機關於法令修訂之參考,並祈能利用本文之發想,供後續研究深入探討。 (一)各類合作社組織於定義其屬性時,建議應多方考量實務運作及各法令之規定,以避免相關法規產生扞格。 (二)各稅對於免稅優惠條件不同,致使合作社組織因為法律型態上之不同而有不同的免稅待遇,違反稅捐公平原則。建議將各稅之租稅優惠整合,儘可能拉平其規定上之落差,以利稅收之徵課。

並列摘要


Cooperatives belong to a private free association of business organizations, the Department of the same business or interest to provide funds to operate its business according to the principle of cooperation in order to pursue economic interests and the improvement of life for members Addchance juridical association. Because the purpose of the establishment of the cooperatives, the Department, through the power of cooperative organizations for their members to provide services to address the members of production distribution and consumption of many difficulties, so the cooperative venture, not only helping the disadvantaged to improve their lives, can also reduce the government's social welfare budgetburden, belonging to a positive social welfare.Thus our Constitution 145 express "cooperative ventures should receive encouragement and assistance "as the basic national policy. In order to explore the cooperative organizations, tax incentives, this paper first discusses the research background, motivation, purpose and process to the original intention and purpose of writing this thesis, regulations as to collect all relevant information obtained on the covers of cooperative organizations ofrange, and then explore the applicability of tax incentives and laws and controversy, compiled this study conclusions and recommendations as a reference for the competent authority and the tax authorities Amendment Act, and pray to want to use this article hairfor follow-up study in depth. Cooperative organizations, according to the establishment of regulations, the competent authority and industry competent authority are not the same type and name of the organization is all-inclusive, this way, the data compiled and research is even more difficult. In this study, cooperative organizations, the central competent authority with its legal basis as the classification of the spindle, in addition to enhancing understanding its helm, able to discern the patterns of the various types of cooperative organizations, and the other business categories classified better overview of its organizational characteristics. This study further explores the controversy on its tax incentives and laws, and sinks the entire study conclusions the following recommendations, as the competent authority and the tax authorities on the reference of the Act as amended, and the imperative of this paper to think up for follow-upThe research in depth. (1)Various types of cooperative organizations in the definition of its properties, it is recommended should consider in many ways the practical operation of various laws and regulations in order to avoid the relevant laws and regulations The clash. (2)Of the tax for duty-free preferential terms, resulting in cooperative organizations because of different legal types have different duty-free treatment, in violation of tax fairness principles. Suggested that the tax of the tax concessions integration, as much as possible to equalize the gap on its provisions, in order to facilitate tax levy lesson.

參考文獻


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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
張瓊文(2014)。私人學校租稅問題之探討〔碩士論文,中原大學〕。華藝線上圖書館。https://doi.org/10.6840%2fcycu201400739
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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