稅制設計與中小企業經營 日本法對於中小企業稅制規範之啟示

Abstract

以最近在國外逐漸受到重視之中小企業憲章之主張而言，即強調要傾聽中小企業之聲音、建立公平稅制；促進其創意之發揮、強化其家族經營之意義與事業繼承之順利。而相同的意見也出現於歐洲版之小企業憲章中。亦即，注重中小企業之特質、傾聽中小企業之需求以及設計一個對於中小企業友善之法治環境，乃是許多先進國家近年來所注意之課題。 台灣的產業主力乃是建立於為數龐大的中小企業上，以2012年為例，中小企業之家數已達1,279,784家，其在產業結構中亦佔97.63%之高比例，產值為11兆3818億元，占全部企業產值之30.23%，雇用人數則是占全國就業人口的78.12%。而在此等以中小企業為主力之產業結構下，法律對於我國的中小企業提供如何之環境？現行規定下，對於中小企業之相關規範是否足夠？是否已顧及到中小企業之特性？就我國之產業結構而言，中小企業乃是主力，但我們現行之稅制設計是否能讓中小企業順利地繼續延續下去？我國稅捐實務之發展似乎與其他國家之做法有所不同。 中小企業固然具有較靈活之經營模式，但與大企業相比較由於其欠缺經濟規模，以至於在市場經濟上往往成為較弱勢之一方。政府若基於憲法規範之要求，必須對於中小企業提供一定之制度協助，例如以租稅優惠之方式促使其成長發展，在制度設計上即必須考量中小企業所具有之特性，方可達成政策目的。 因為中小企業在我國經濟結構下，具有相當重大之影響性與肩負相當重要之任務，且目前相對於就大型企業之研究而言，有關中小企業相關法制之研究，仍屬有待努力之領域，此為本文之所以將中小企業做為研究對象之原因，期望可以從稅法領域出發，使中小企業之法制得以健全發展。

Regarding small business charter, which recently is attracting more and more attention in other countries, its emphases are listen to the opinions of small businesses, establish fair taxation, facilitate creativity development, maintain strong family heritage and ensure successful business continuity. Same ideas appear in European small business charts, that is to emphasize small business specialty, understand their needs, and devise a small business friendly legal system. These are the issues recently being addressed by many developed countries. A huge number of small and medium enterprises are the main employers of Taiwan’s industry. Take the year of 2012 as an example. Taiwan has 1,279,784 small and medium enterprises, constituting a high percentage, 97.63%, of the enterprises in Taiwan, producing revenue of 11 trillion 381.8 billion NT dollars, 30.23% of total industry revenue, and hiring 78.12% of the employees. With small and medium enterprises being a major part of our industry, what kind of environment have our laws provided to them? Do we already have enough regulations on them? Have the existing regulations considered the characteristics of them? Though Small and Medium-size Enterprises (SMEs) are more flexible on the business model, due to their small size, they are lacking of economy of scale, causing them fail to compete with large enterprises in the market economy. If under constitution law, government must provide SMEs any assistance to help them grow, such as taxation incentives, law makers must take consideration of SMEs' attributes in order to provide effective policies. SMEs have a huge amount of influence over our economic structure, and shoulder very important tasks of boosting the state of the economy. Though the current researches about large-scale enterprises are numerous and quality, the efforts of the study on SME-related legal system are still pending. Thus, this article focuses on SMEs, and, from the perspective of tax law, aims at improving SME-related legal system.