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標題: | 論外銷佣金扣除之舉證責任與協力義務─以行政法院判決為中心 The Subject Matter of the Burden of Proof and Obligation of Cooperation in the Deduction for Export Commission─Focusing on the Judgments of Administrative Court |
作者: | Po-Lin Lin 林柏霖 |
指導教授: | 葛克昌 |
關鍵字: | 外銷佣金,主觀舉證責任,客觀舉證責任,舉證責任分配,職權調查主義,稅務訴訟,協力義務,推計課稅,查核準則第92條, export commission,subjective burden of proof,objective burden of proof,allocatin of burdens of proof,authority to investigate,tax litigation,obligation of cooperation,indirect method of proving taxable income,The Guidelines for Examination of Profit-seeking Enterprise Income Tax No92, |
出版年 : | 2014 |
學位: | 碩士 |
摘要: | 稅務訴訟上,成本費用之扣除往往成為雙方當事人攻防的重點,又外銷佣金之扣除事涉境外因素,相較於國內佣金支出之稽核,在真實性之要件判斷上存有某程度之困難,且是否具備合理性及必要性,亦非如同一般情形可以比擬,是以,境外佣金有其特別之處。惟成本費用之扣除本為客觀淨所得原則的展現,因其欠缺所得支配的可能性,本來就無負擔稅捐能力,自應從營利事業所得稅的計稅基礎中予以減除。但若未能在法規要件上予以合理的把關,不僅徒增納稅人與稽徵機關間的對立,浪費行政、司法資源,更是形骸化量能平等負擔的要求,而不利整體稅捐環境。
觀察近年實務,常見營利事業列報「境外佣金」遭國稅局質疑支付的真實性與必要性,而遭剔除補稅,固然境外仲介勞務的事實客觀上不易查核,易生漏稅弊端─「企業主藉支付佣金之名,行境外分配盈餘之實」,惟中小企業財力不比上市櫃公司,有能力設置境外分支機構,推展外貿有時不得不仰賴境外中介商,過於嚴苛的佣金認定標準,對中小企業亦有失公允。 本論文將著重外銷佣金扣除之相關討論,諸如舉證責任分配、查核準則第92條與稽徵機關所要求的協力義務是否合理、推計課稅要件之檢討以及相關背景之原理原則及爭議,以期能拋磚引玉激發更多討論的漣漪,或許可作為稅務訴訟改革的試金石,更能保障納稅人權利之深化。 This paper is about the burden of proof and indirect method of proving taxable income of export commission. We discuss the issue that what is the appropriate way to allocate the burden of proof and the problems in the court. Then whether the obligation of cooperation in export commission is rational or not? What is the legal effect that the taxpayer violate his obligation of cooperation? If there any inconformity compared to the academia that the elements of export commission is proper or not? We collect the associated judgment and analysis the above issue. Hoping that we can get more respond about the result and stimulate the court to take this opinion seriously. Finally, wish we can deepen the protection of the taxpayers' interest. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/56062 |
全文授權: | 有償授權 |
顯示於系所單位: | 法律學系 |
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