所得稅法上實物捐贈扣除之研究

Abstract

捐贈扣除額係帶有引導納稅義務人投入財源予公益團體或政府之租稅優惠，故本研究主要由「公益性」出發，首先認為應以「公益性」之具否作為認定捐贈扣除額之要件，此外，現行法以合於民法總則規定之公益社團或財團作為適格受捐贈人，公益社團或財團之權責機關對其是否具公益性，並未實質把關，即衍伸若干問題。再來就實物捐贈之公益性問題為研究探討，首先實物捐贈與公益應具直接關連性，使捐贈之實物得直接為受捐贈人所用，惟若捐贈之實物無法直接為受捐贈人利用者，則類推適用遺產及贈與稅法之抵繳規定，即應以捐贈之實物「易於變價及保管」作為公益性認定之要件。另外，現行所得稅法對國防、勞軍及政府之捐贈無金額限制之規定，亦為實物捐贈氾濫之肇因。本文比較日本法制，認為應回復金額限制之規定，如因特殊重大事故，而有龐大之財政需求時得放寬限制，惟仍應有時限。最後，捐贈物之價值，應以捐贈物得否為受捐贈人直接使用為判斷基準。如受捐贈人得直接使用者，原則上應以取得之成本認定之，若納稅義務人不能或不願提出成本資料者，則以推計課稅而得之公平市價認定之；如捐贈物無法為受捐贈人直接利用，該捐贈物除應符合易於變價保管之要件外，應以該捐贈物變現後之價值認定之。

Contributions and donations deduction is a tax incentive, and it induce people to donate. In the view of “public benefit”, the deduction is tenable in the condition of public benefit. According to the law, the educational, cultural, public welfare and charitable organizations or institutions should in accordance with the provisions of the Book of General Principles of the Civil Code relating to public welfare organization and foundations or in accordance with the provisions of other relevant acts and ordinances and are duly registered with the authority-in-charge, but the authority-in-charge doesn’t do substantive examination. In addition, the non-cash donation should have direct links with “public benefit”, and the donations in kind can be used by donatorius. If the donations in kind cannot be used directly, it should be easily cashable or storable. Besides, the most serious problem is that there is no limit to the amount of donations or contributions made for the support of national defense or troop-cheering or contributions to the government. The study compares the Income Tax Act in Japan and proposes that the rule should be amended. It should be set a limit to the amount of donations or contributions made for the support of national defense or troop-cheering or contributions to the government. If the government needs financial resources to stand for major accident or major policies , it can be untied but should have time limit. Last, the judgment of value different from the donation can be used by donatorius or not. If it can be used, the donators have to raise the data of costs ; Otherwise, the taxing authority has the right to estimate the price. The donation can be used directly, it should be liquidated.