論所得稅法上的所得概念

On the Concept of Income in Income Tax Law

柯格鐘(Ke-Chung Ko)

《臺大法學論叢》 37卷3期 (2008/09) Pp. 129-188

https://doi.org/10.6199/NTULJ.2008.37.03.04

摘要

學說上認定所得稅法上所得概念之理論，主要可分三種，分別為源泉理論、純資產增加說與市場所得理論。經由探討我國所得稅法發展之歷史與現行規定之內容，可以認定我國所得稅法上所得之概念，應係採取與美國、日本相同之純資產增加說的所得理論為基礎。因此，包含國家給予私人之經濟上補助在內，因其形成資產淨值之增加，增加納稅人之稅捐負擔能力，故亦屬稅法上所得，應對之課徵所得稅。基於此項理解，大法官釋字第163號與第508號解釋所處理，關於佃農領取地主或國家給予之補償費，若性質上均認定為國家給予處於弱勢地位之佃農的經濟上補助，應屬於課稅所得而予以課稅，其結論上應屬妥當。

關鍵字

所得 ； 源泉理論 ； 純資產增加說 ； 市場所得 ； 營利所得 ； 限制的所得 ； 概括的所得 ； 消費型所得 ； 取得型所得 ； 隱含所得 ； 設算所得

並列摘要

About the income concept in personal income tax law, three different implication ways are developed. They are source theory, the accretion theory and market income theory. According to the historical development and also the context in personal income tax law in Taiwan, we can find, this law fundamentally based on the accretion theory, which, also called comprehensive income theory, means all income from whatever source derived. This theory works in practice not only in the personal income tax law in United States of America but also in Japan. According to the definition of this accretion theory is the subsidy from country to individual therefore valued as taxable income in law, because the subsidy increases the net worth of individual's possessions, and therefore creates his/her ability to pay taxes. Base on these understandings are the results at the resolution number 163 and number 508 of Justices of the Constitutional Court, Judicial Yuan, both are involved about the compensations of farmer, who according to the Act of Equality of Land Rights rent the farmland, consequently accurate, since these compensations are valued as subsidies from the country for the purpose to monetary support to economically weakened rent-land-farmer. These compensations are as a result taxable incomes in personal income tax law.

並列關鍵字

income ； source theory ； accretion theory ； market income theory ； restrict income theory ； comprehensive income theory ； consumption-type income ； accretion-type income ； imputed income ； presumed income

參考文獻

Ke-Chung Ko(2007).On the type of income in income tax law.Taiwan Jurist.59,78-89.

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