| 摘要: | 非營利事業從事商業活動所獲得收入減去從事經濟活動所需支出，成果如為正數會有課徵營利事業所得稅的問題，成果如為負數，也可以比照公司組織之營利事業盈虧互抵，因此非營利事業商業化後，便不能不把稅務成本考慮進來， 當為完成某項經濟行為，在法律的範圍內，常訂有許多方案或規定等多項途徑可循時，納稅人選擇稅負最輕最有利的方式，以獲得免稅或少繳稅之利益，這是合法且合理的租稅規劃，也是非營利事業從事經濟活動降低稅務成本、增加營運成果、提昇競爭優勢應該重視的。 俗話說：「愚昧者偷稅，糊塗者漏稅，野蠻者抗稅」，本研究以降低非營利事業的稅務成本為出發點，先行釐清節稅、避稅、逃稅三者關係，繼而探討非營利事業稅務訴訟個案，進而建議非營利事業就商業行為可能涉及的組織經營型態、生產、行銷、人事、財務等管理機能、銷售貨物或勞務行為、進項憑證之取得、成本費用兼具創設與銷售性質等面向進行租稅規劃，最後並剖析我國非營利事業藉由鑽營取巧法令疏漏而規避稅負較常見態樣、類型，讓非營利事業在進行租稅規劃時引以為戒。 本研究並建議凡非營利事業對特定團體或個人之獎助，超過年度獎助總額百分之三十時，相關獎助資料通報稽徵機關列為課稅資料運用、先填補免辦結算申報之漏洞、掌握非營利事業之設立任務內容，擇一辦理營業或扣繳單位之設立登記，先期輔導非營利事業以免逃漏營業稅而受罰以及於「非營利組織發展法」草案中增訂通報機制，即時掌握是否有租稅規避或幫助他人逃漏稅事實，避免繼續被他人利用為避稅或逃稅工具。
When the balance of revenues obtained from business activities minus the expenses required for such activities is positive in a non-profiting enterprise, an income tax levy is imposed。 However, profit and loss can be balanced as profiting enterprises do for a negative operation result. Therefore, the factor of tax factor has to be taken into consideration when a non-profiting enterprise becomes commercialized. Besides, engagement in making profit for a production and marketing entity is not an element for a tax levy according to domestic business tax regulations since non-profiting enterprises are also classified as business operators. A business tax is levied for all goods and labor concerning in transaction, which is always neglected by lots non-profiting organization. When there are variety of ways that legally specified acts or regulations are provided for completion of a certain economic activity, tax payers always choose the most advantageous approach to pay the least tax, or to gain tax exemption and pay a less tax. It is not only a legal and reasonable tax plan, but also an issue that non-profiting enterprises should be concerned to reduce the tax cost and increase competitive advantages while engaging in economic activities As the saying goes：「 the foolish people defraud a tax, the blundering people evade taxation and the uncivilized people resist payment of a tax.」, so this study will first investigate the reduction of the tax cost for a non-profiting organization and the relationship among tax saving, tax avoidance and tax evasion . Next, cases of tax lawsuits in non-profiting organizations will be examined and tax planning for business activities of non-profiting enterprises will be suggested from the dimensions of management functions such as organization operation type, production, marketing, personnel matters and financial affairs, goods selling or labor behavior, acquisition of income receipts, cost expenses, establishment purpose and marketing properties. Finally, proto and types of tax evasion adopted by domestic non-profiting organizations will be analyzed as a warning while making tax plans. It is also suggested in the study that non-profiting enterprises may be fined by escaping a business tax in the excuse of rewards provided to specific groups or individuals, which exceeds 30% of an annual rewards amount. To prevent a penalty, information related to rewards ought to be reported to tax organizations, an application for exempt balance declaration needs to be submitted, the established missions of non-profiting enterprises should be controlled and business or withholding registration is supposed to be taken. Furthermore, an announcement mechanism needs to be added in the draft of Non-profiting Organizations Development Law so as to take the situations of tax evasion or assistance in tax dodge under control as well as to prevent from becoming a tool of tax avoidance or evasion for others. |
