https://scholars.lib.ntu.edu.tw/handle/123456789/126876
標題: | 企業併購法制稅捐減免措施之研究 A Study on the Tax Measures in Taiwan''s Business Mergers and Acquisitions Law |
作者: | 陳敬宏 Chen, Ching-Hung |
關鍵字: | 併購;稅捐客體;實現;量能課稅;租稅措施;Merger and Acquisition;Subject Matterof Tax;Realization;Ability to Pay Principle;Tax Measures | 公開日期: | 2008 | 摘要: | 稅捐是法定之債,故從事企業併購法制稅捐減免措施之研究,必須由企業併購行為所牽涉之各該稅捐的構成要件出發。又由於「稅捐客體」此一要件係由企業併購之「行為客體」決定,因此企業併購行為之行為客體,成為企業併購法制稅捐減免措施研究之第一步。 本文首先以各種企業併購行為類型暨行為客體作為研究之起點,在分析了現行法上企業併購類型以及相關規定後,得到觀察企業併購交易時,必須注意併購規定及併購用語均具有片面性,合併、併購及分割等併購類型彼此間則具有替代性等結論。 確認行為客體之後,本文隨即說明企業併購的財務會計處理與稅務會計處理,說明併購行為客體如何量化,再由併購行為客體決定所涉稅捐客體,從而整理出合併、收購、分割等企業併購行為所牽涉之具體稅捐種類。 隨後本文以營業稅、契稅、證券交易稅、印花稅(以上四者為交易型稅捐)、土地增值稅、營利事業所得稅、綜合所得稅(以上三者為所得型稅捐)等七種稅捐之順序為經,公司法、企業併購法、促進產業升級條例、金融機構合併法、金融控股公司法等五部法典之順序為緯,依序說明現行企業併購法制稅捐減免措施之內容,並將行政函釋、司法判解以及文獻資料,以系統化的方式安排其中,以對我國企業併購法制稅捐減免措施之法規狀況與實務操作情形獲得一全盤之了解。 為提供比較法借鏡,本文介紹美國內地稅法典(Internal Revenue Code) 26 U.S.C §351至26 U.S.C §368與德國企業重組稅法(Umwandlungssteuergesetz, UmwStG)相關規定之內容,發現該兩國併購稅捐減免措施之共通特色:、美國與德國併購稅捐減免措施之構成要件規範方式,均係以併購「行為客體」為出發點。、美國與德國併購稅捐減免措施之法律效果係安排為「稅捐客體」之未實現,或稅捐客體數量化後數額之(「稅基」)的調整,亦即該兩國併購稅捐減免措施之法律效果,係發揮在相關稅捐的構成要件層次,而非對稅捐債務整個的減免。 最後檢討我國企業併購法制稅捐減免措施,並提出結論與建議。 The topic of this thesis is “A Study on the Tax Measures in Taiwan’s Business Mergers and Acquisitions Law.” Tax is a legal obligation, thus the study of tax measures begins with the statement of facts (“tatbestand” in German) of tax and tax-exemption rules. In Chapter 1, the thesis states that among all the statement of facts, the subject matter of tax (“steuerobject” in German) is the most important. While the subject matter of tax in a merger and acquisition transactions (M&A transactions) is determined by the subject matter of that transaction, the study of tax exemption rules, or so called tax measures, in M&A transactions naturally begins with the study of the subject matter of that transaction.he Article 4 of Taiwan’s Business Mergers and Acquisitions Law. (2002.02.06 Announced) states that merger and acquisition (M&A) include merger, consolidation, acquisition, and division of a company. The thesis analyses the subject matter each type of M&A transaction in Chapter 2 , and then analyses M&A related tax of each M&A type in Chapter 3 in the following order: (1) Value-Added and Non-Value-Added Business Tax (2) Deed Tax (3) Securities Transactions Tax (4) Stamp Tax (5) Land Value Increment Tax (6) Business Income Tax and (7) Income Tax. he thesis then analyses in Chapter 4 the tax measures related to each tax listed above in Taiwan’s Company Act, Business Mergers and Acquisitions Law, Statute for Upgrading Industries , The Financial Institutions Merger Act, Financial Holding Company Act. In Chapter 5, the thesis introduces the articles related to M&A in the Internal Revenue Code (mainly 26 U.S.C §351 ~ 26 U.S.C §368) and the Umwandlungssteuergesetz (UmwStG) in Germany (German Corporate Reorganization Tax Law). Chapter 6 of the thesis concludes the study and proposes several suggestions regarding the possible improvements of the tax measures described in Taiwan’s Business Mergers and Acquisitions Law. |
URI: | http://ntur.lib.ntu.edu.tw//handle/246246/179551 |
顯示於: | 法律學系 |
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ntu-97-R93a21066-1.pdf | 23.32 kB | Adobe PDF | 檢視/開啟 |
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