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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/106391


    Title: 所得稅法第66條之8案例分析
    The case analysis of article 66-8 income tax act
    Authors: 陳祖揚
    Contributors: 何怡澄
    陳祖揚
    Keywords: 實質課稅原則
    he principle of substantive taxation,
    Date: 2016
    Issue Date: 2017-02-08 16:33:25 (UTC+8)
    Abstract: 租稅規避為造成我國稅基侵蝕的主因之一，企業大股東進行租稅規避時更會造成鉅額稅收損失，所得稅法第66條之8乃我國防杜股權不當避稅的主要規定，然而實務上卻造成徵納雙方重大衝突，引起實質課稅原則是否違背租稅法定主義的爭論，據此，所得稅法第66條之8在學理及實務運用上仍存在深入探究之價值。
    本文彙總整理94年至105年訴願決定書與高等行政法院裁判書相關案例，以個案分析方式將避稅態樣分類、歸納徵納雙方的爭點和法院裁定及提出政策修法方向，研究結果顯示證券交易所得免稅是造成此種避稅態樣浮濫的主因，現行法律條文對於此種避稅要件的規定過於抽象，裁罰要件的規定也不夠明確，未來修法應將解釋函令規範要件納入母法及明定裁罰要件，以符合租稅法定主義，真正落實實質課稅精神。
    It is tax avoidance that causes tax base erosion in Taiwan. Tax avoidance cited by major shareholders in gargantuan businesses damages the tax revenue even more seriously. Although Article 66-8 of Income Tax Act is the main weapon fighting tax aggressiveness in illegally shifting share ownership, the provision causes great conflicts between tax payers and tax authorities, disputing about whether the Principle of Substantive Taxation violates the Principle of Taxation under the Law. Therefore, how Article 66-8 of Income Tax Act works has much to be dug both theoretically and pragmatically.
    This paper summarizes cases involving Article 66-8 of Income Tax Act in administrative Appeal Decisions on Ministry of Finance and final judgments on High Administrative Courts from year 2005 to 2016. By case studying, this paper not only classifies but files out some arguing points and the judgment rendered by the court to point out how the Act should be revised. This research concludes that the blooming tax avoidance cases are due to exemption from gains derived from the securities transactions. The conclusion also points out that current legal provisions are ambiguous on both imposition and penalty factors .In order to carry out the Principle of Substantive Taxation and the Principle of Taxation under the Law, legisltors must put the imposition and penalty factors into the provision when enacting tax reform bill in the future.
    Reference: 王建煊與吳嘉勳，2012，租稅法，台北：王建煊。
    柯格鐘，2008，租稅規避案件中補稅與裁罰問題之研究，稅務行政訴訟事件專題研究計畫委託研究計劃。
    柯格鐘，2010，稅捐規避及其相關聯概念之辨正，兩岸避稅防杜法制之研析，106-109。
    陳敏，1982，租稅課徵與經濟事實之掌握—經濟考察法，政大法學評論，26，2。
    陳文宇與許春安，2010，稅捐稽徵法，台北：勤業眾信財稅顧問。
    陳清秀，2012，稅法總論，台北：元照。
    黃永婕，股權移轉規避稅負案型分析(下)，稅務旬刊，2158，28。
    黃茂榮，2002，實質課稅原則，植根雜誌，18，8：353。
    黃茂榮，2005，實質課稅原則，稅法總論，365。
    黃茂榮，2010，企業組織與稅捐規劃，兩岸避稅防杜法制之研析，81。
    黃茂榮，2012，契約類型自由與契約當事人或納稅義務人之認定，實質課稅與納稅人權利保障，389。
    葛克昌，2005，信託行為與實質課稅原則，行政程序與納稅人基本權，333。
    葛克昌，2012，實質課稅與納稅人權利保障，台灣：元照。
    葉至誠與葉立誠，1999，研究方法與論文寫作，台北：商鼎。

    Myron S Scholes, Mark A. Wolfson , Merle M. Erickson , Michelle L. Hanlon , Edward L. Maydew Terrence J. Shevlin 2015. Taxes and Business Strategy, Fifth Edition
    Description: 碩士
    國立政治大學
    財政學系
    103255031
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0103255031
    Data Type: thesis
    Appears in Collections:[Department of Public Finance] Theses

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