查詢結果分析
來源資料
頁籤選單縮合
題 名 | 非營利組織課稅制度之德國法研究=Study on the Taxation of Non-profit Organization in German Tax Law |
---|---|
作 者 | 柯格鐘; | 書刊名 | 成大法學 |
卷 期 | 18 2009.12[民98.12] |
頁 次 | 頁103-151 |
分類號 | 567.01 |
關鍵詞 | 非營利組織; 公益團體; 免稅; 稅捐優惠; Non-profit organization; Public characteristic group; Tax exemption; |
語 文 | 中文(Chinese) |
中文摘要 | 本文主要探討在德國法上,尤其是德國稅捐通則上,有關於非營利組織課稅的相關規定,蓋一九七七年的稅捐通則在德國稅法中乃是兼具實體與程序法雙重意義的框架性規定,其對於各別稅法中有關於非營利組織免稅之稅捐優惠的規定,具有規範與補充規範的作用。依據該處之規定,主要針對德國稅法提供免稅優惠之非營利組織之型態、要件與其所從事之行為進行規範。其中闕為重要者,乃是其對於非營利組織所進行的積極性要件(公益性、直接性、無私性與唯一性)規定,對於我國法制僅設有消極性要件規定者極具參考價值。此外,對於非營利組織所得從事之免稅行為,亦有詳細而具體的規定。文末並一體檢討我國關於非營利組織課稅之現行法制上可能存在的問題,作為結論。 |
英文摘要 | In this article brings the issue about the tax exemption for non-profit organizations in German Tax Law into us and bases on these discusses to deal with the problems in Taiwan law. The most impor-tant rule about the non-profit organizations in German tax law is the Abgabenordnung 1977 (regulations about tax and duty). According this regulation about the non-profit organizations with benefit of tax exemption has to fill the four facts: a public characteristic group dedicates unselfishly, directly and exclusively to carry out the public matters. These are good references for Taiwan Tax Lawmaker, be-cause the regulations in Taiwan Tax Law lack the positive descript-tions about the non-profit organizations with benefit of tax exemption. In the same situation are the regulations about the activities of non-profit organizations with benefit of tax exemption. Base on the study of German tax regulations is to check up those problems in Taiwan tax law system for non-profit organizations. |
本系統中英文摘要資訊取自各篇刊載內容。