會計制度之選擇與核實課徵原則

Abstract

財務會計與稅務會計所建構之兩套會計制度底下，收入與費用之認列因為財務會計與稅務會計之規範目的不同，必然產生財稅差異。然而，肯認財稅差異之前提，應僅限於該項規定有其正當性目的，並且透過立法者以法律或授權行政機關以法規命令的方式為之；除了形式上符合稅捐法定主義之要求外，在其實質內容上也應符合量能課稅原則。在量能課稅原則之要求下，與會計相關者在於稅捐客體之認定以及稅基之計算。稅捐客體之認定(包括稅捐客體之有無以及其發生之時點)及稅基之計算，有核實課徵原則之要求，亦即要求國家對人民課徵稅捐，應依據納稅義務人之實際經濟情況以及稅捐歸屬予以核課。 本文希望借助會計之背景，檢視所得稅法下可能違反核實課徵原則之規定。將透過執行業務者會計基礎之適用、建造合約收入認列、以及短期投資有價證券評價損益認列三個議題，以會計學之角度分析及計算其應有之損益，而後以法律之角度檢視現行規範制度上之缺失。 依本論文之見解，現行行政機關或法院關於上開議題所為之解釋與法律見解，幾乎違反核實課徵原則，忽略了納稅義務人之實質經濟情況。此外，關於個人綜合所得稅應採用現金收付制之見解，以及關於有價證券跌價損失與回升利益之定性，均未符合稅捐法定主義之要求。縱使在會計準則以及所得稅修法後該項問題已部分不存在，然而，未分配盈餘與股東可扣抵稅額制度仍有加以檢討之必要，以其制度之設計與稅捐稽徵實務上，能更符合核實課徵原則之要求。 最後，期許立法者在訂定稅捐法規範時，如欲採取與財務會計不同之會計制度時，除應有其正當理由外，尚應遵循稅捐法定主義以及量能課稅原則之要求，俾使稅捐之課徵能夠更符合公平原則。

Selection of accounting systems, ex: accounting basis or accounting policies, will affect the financial income and taxable income. Different accounting systems adopted under financial accounting or taxation accounting results from Book-Tax-Difference. Book-Tax-Difference is endured if the regulations or legal interpretations are conforming to the Principle of Taxation Under the Law, Ability-to-pay principle and principle of taxing according to the real facts. In this thesis, I would like to elaborate the unreasonable Book-Tax-Difference of Income from professional practice, revenue recognition of construction contract and gain or loss from evaluating short-term securities investment. These topics are in connection with the following tax issues: taxable basis, Imputation Credit Account and Undistributed Surplus Earnings. Based on the results of this thesis, sometimes the Tax Authority likes to issue tax interpretation ruling to raise the tax basis. For this question, we would like to expect that the tax regulations or legal interpreations have to in accordance with the Principle of Taxation Under the Law firstly. Exception legistating by act or regulations, it should also be comply with the Ability-to-pay principle and principle of taxing according to the real facts. Therefore, the taxation shall be more equitable between different taxpayer.