營利事業所得稅之投資損失認列稅法爭議

Abstract

本論文以營利事業所得稅查核準則第99 條為研究對象，並以此條文所引發的稅法上爭議為研究範圍。由於營所稅之稅基計算，通常會直接使用會計財務報表所形成之數據，但對於投資損失之稅法上認列，則須應實質課稅原則之要求進行調整，此際即形成財稅差異。本論文主要以量能課稅原則為指引，以對營利事業所得稅查核準則第99 條之構成要件進行合憲解釋，並對該條之構成要件事實進行經濟認定，期待能對上述財稅差異所引發之訴訟爭議之解決，貢獻一己之力。

The main study topic of this thesis is the Article 99 of the Guidelines for Examination of Profit-seeking Enterprise Income Tax and the range of study is those litigations arising from this same regulation. Generally, the amount of accountingincome accumulated by the financial statements would be equal to the amount of taxable income of profit-seeking enterprise income tax. However, in taxation, the deductible amount of investment loss would be reconciled under the substance-over-form principle so that Tax-Book Difference is therefore resulted. There are many litigations arising from the Tax-Book Difference of investmentloss. To solve these problems, this thesis tries to use ability-to-pat principle as a directive. Then, by means of seeking the constitutional interpretation of the Article 99 of the Guidelines for Examination of Profit-seeking Enterprise Income Tax and economical-finding of its facts, this paper wants to get some feasible solutions to those aforementioned problems.