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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/135926

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/135926

Title:	實質課稅原則下之課稅主體認定 The identification of the taxable entity under the Substantive Taxation Principle
Authors:	陳嘉佑 Chen, Jia-You
Contributors:	許崇源陳嘉佑 Chen, Jia-You
Keywords:	實質課稅原則課稅主體營業稅所得稅 Substantial Taxation Principle Taxable entity Business Tax Income Tax
Date:	2021
Issue Date:	2021-07-01 17:21:56 (UTC+8)
Abstract:	本研究討論在實質課稅原則下應如何認定課稅主體之爭議，並嘗試提出一套標準解決之。在交易涉及第三人時，課稅主體該如何認定往往有所爭議，如合作店經銷、跳開發票、承攬及次承攬（主包下包）等等，稽徵機關常以「經濟實質」或所謂「實際交易對象」重新解釋或干預當事人間之契約，惟稽徵機關之判斷，是否能正確描繪當事人之真實意思？實質課稅原則能干預契約自由的程度為何？是否因稅目之不同而有不同標準？均有疑問。本研究嘗試以稅目類型化之方式探究實質課稅原則的適用差異，亦即在不同種類的稅目中，稽徵機關運用實質課稅原則時是否有所不同。因營業稅及所得稅的特性不同，本研究認為，在營業稅應採較貼近當事人間契約的安排，而在所得稅中，經濟實質與法律形式不同的可能較大，實質課稅原則對當事人之契約有較大調整解釋空間。 This study discusses the controversy of how to identify the taxable entity under the Substantive Taxation Principle and tries to propose a set of criteria to resolve it. When third parties are involved in a transaction, there are often controversies on how to identify the taxable entity, such as co-operative dealership, bounced invoices, and contracting, etc. The taxing authorities often reconstruct or interfere with the contract between the parties based on the "economic substance" or the "actual counterparty", but can the judgment of the taxing authorities correctly depict the true meaning of the parties? To what extent can the Substantive Taxation Principle interfere with the freedom of contract? Are there different standards depending on the tax items? There are doubts. This study attempts to investigate the differences in the application of the Substantive Taxation Principle by means of tax item typology, i.e., whether there are differences in the application of the Substantive Taxation Principle by the taxing authority in different types of tax items. Due to the differences between the business tax and income tax systems, this study believes that the business tax should be arranged more closely to the contract between the parties, while in the income tax, the economic substance may be different from the legal form, and the Substantive Taxation Principle has more room for adjustment and interpretation of the contracts.
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Description:	碩士國立政治大學會計學系 108353113
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0108353113
Data Type:	thesis
DOI:	10.6814/NCCU202100573
Appears in Collections:	[會計學系] 學位論文

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