併購商譽攤折費用之稅務議題

Abstract

近年來企業併購活動盛行，為了降低企業為併購活動之障礙，雖然在會計制度上基於穩健性考量，商譽不能攤折而只能減損，但在相關租稅制度之建置上給予商譽攤折之核實課稅租稅措施。 然而在稅捐稽徵實務上，因商譽本質的定性困難，對於商譽為何常有誤解，而有需要由法理上作根本之釐清。並且，在我國稽徵實務上，直接適用會計準則處理商譽之相關紛爭，惟在會計規定之解釋上常與會計規定有所出入，在我國於2013年接軌國際會計準則之後，對於商譽之處理也有了不同作法，然而稅法之相關規定卻沒有因應措施，而可能導致未來更加複雜難解之爭訟狀況。 法院在判決上更用舉証責任之分配，限縮之證明方法，導致納稅義務人幾乎在相關判決中少有勝訴判決，敗訴判決中法院更不與轉正，全數數額予以駁回對納稅義務人之基本權侵害不可謂不大，而有深入探討之必要。

In the past few years, mergers and acquisitions have become one of the most important ways, by which enterprises enhance their competitiveness. However, the misunderstanding of acquisition accounting and what goodwill truly is, leads to serious problems in judicial process. Moreover, in Taiwan’s judicial practices , tax payers have to prove the existence of goodwill, the same as the amount of goodwill. Even worse, there are only limited proofs and evidences that can be accepted by Court. These are all obstacles to global merger, and they are devastating for a sound capital market. This thesis tries to observe the tax issues of goodwill amortization expense in both viewpoints of law and accounting and find a proper solution.