論商譽攤銷之會計與稅務處理

Abstract

企業併購法第40 條：「公司進行併購而產生之商譽，得於十五年內平均攤銷。」行政法院避免商譽攤銷制度被濫用，與納稅者依法主張商譽攤銷之權益，二者之間存在強烈的緊張關係。商譽攤銷問題不單單只是客觀舉證責任分配之問題，本文試圖從客觀舉證責任之分配，回歸到商譽性質之釐清、可辨認無形資產攤銷問題，接著進入到商譽之證明、關係企業與非關係企業併購商譽攤銷問題，從根本緩和雙方立場之衝突。 商譽具有最後補充性，可辨認無形資產攤銷問題與商譽攤銷之間如何連動？商譽具有外延性，收購者就商譽之證明如何盡其協力義務？商譽具有外部交易性，關係企業併購是否能認列商譽攤銷？商譽具有與企業或業務不可分性，一公司收購他公司之營業是否同時取得商譽？均為本文嘗試解決之商譽攤銷問題。 本文從商譽之特性出發，結合會計與稅法之觀點，分別就關係企業與非關係企業併購所面臨之商譽攤銷問題，尋求客觀舉證責任之外的解決之道，進而提出企業併購法第40 條之修法建議，從根本化解現行實務上商譽難以攤銷之僵局，本論文的發現與建議有助於商譽攤銷實務在爭議前端的問題解決機制。

The provisions of Article 40 Business Mergers And Acquisitions Act: “The goodwill created as a result of merger, consolidation and acquisition by a company may be equally amortized within fifteen years.” The administrative court avoided the abuse of the goodwill amortization system. The taxpayers argued the goodwill amortization rights in accordance with law. There is a strong tension between the two. The issue of goodwill amortization is not just an issue of objective burden of proof. This article attempts to return from the distribution of objective burden of proof to the clarification of the nature of goodwill and the amortization of intangible assets. Furthermore, it discusses the proofs of goodwill and the amortization problems of the affiliated and non-affiliated entities. Then, it tries to eased the conflict between the points of view both sides involved fundamentally. Goodwill is a final supplement. How can the acquirer identify the amortization of intangible assets and goodwill? Goodwill is extensional. How does the acquirer perform its cooperative obligations on the proof of goodwill? Goodwill is externally transactable. Can the affiliated entity recognize the goodwill created from mergers and acquisitions? Goodwill is inseparable from an enterprise or business. Does a company acquire goodwill while acquiring the business of another company? This article attempts to solve these problems. This article looks at the characteristics of goodwill and combines the perspectives of accounting and tax law to seek a solution other than the burden of objective proof on the amortization of goodwill between affiliated and non-affiliated entities. The amendment to the provisions of Article 40 Business Mergers And Acquisitions Act proposes to fundamentally resolve the deadlock in which goodwill is difficult to VI amortize in current practice. The findings and recommendations of this article resolve the problems of goodwill amortization at the front end.