| 摘要: | 企業併購法經由政府全力推動下，民國91年初立法通過，同時修訂公平交易法及證券交易法，掀起我國企業併購熱潮。然而，快速立法之後果即缺乏相關法令間互相配合，企業併購法與公司法、金融控股公司法、金融機構合併法相關法規有重疊之處，財政部亦陸續發布相關解釋函令，於實務上因併購產生之相關稅務爭訟，以企業併購交易以所得稅之課徵引發較多爭議。
企業併購係企業追求利潤的手段之一，最終的目的係為追求經濟的提升，故我國歷經多次修法，以求減低企業併購所可能發生之障礙。但在企業併購實務中，法律風險並非併購雙方唯一之考量，財務風險、管理風險及稅務風險亦為併購時均應納入之考量。本研究為求企業併購之順利，以稅務爭議所帶來之風險為中心，探討目前稽徵實務上常出現的爭議，以法律割裂適用、虧損扣抵之繼受、租稅優惠之繼受、商譽認定及攤銷，以及視為股利此五個爭點為研究中心，蒐集相關文獻、期刊雜誌及法律規範開始研究，並從司法案例做個案討論，就企業併購實務提出研究結果及建議，使在企業併購過程中能妥善對風險有所控制，提高企業併購的成功率，減少企業併購失敗所來的社會成本耗損，以提高社會資源之利用。
With the effort to legislation by government, mergers and acquisitions Act was enacted in early 2002. In the meanwhile, the Fair Trade Act and the Securities Exchange Act were amended. However, the consequences of rapid legislation lead to Merger and Acquisition Act overlap in Company Act, Financial Holding Company Law, and relevant laws and regulations. Ministry of Finance has also been released many tax regulations of income tax levied on corporate mergers and acquisitions, which lead to much controversy.
In the practice of mergers and acquisitions, legal risk is not only the consideration, but also financial risk, management risk and tax risk should be considered. For completing mergers and acquisitions smoothly, this essay is from the viewpoint of tax dispute, studying the division of laws, succession to loss carry forwards, succession to tax incentives, the recognition and amortization of goodwill, and constructive dividend income. According to these five disputes, the relevant literature, journals and laws are included in this essay. Consequence and recommendations from the judicial cases are provided to mergers and acquisitions practice so that the risks can be properly controlled to some extent, improving the success rate of mergers and acquisitions, reducing the social costs of mergers and acquisitions, and improving the use of social resources. |
