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The Global ETD Search service is a free service for researchers
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Showing 51 to 56 of 56 (0.085 seconds)Spelling suggestions: "subject:"xax exemption"" "subject:"2ax exemption""
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非營利組織租稅徵免之研究吳國明 Unknown Date (has links)
本論文旨在探討非營利組織及其捐贈者所享受的租稅優惠，是否應依組織性質的不同而有所差異。本研究參考相關文獻及美國內地稅法的分類方式，將國內非營利組織依公益性質及商業性質劃分為六類，並寄發問卷詢問國內會計師、營利事業財務主管及負責人、非營利組織管理者及負責人、學者及稅務人員對此六類組織及其捐贈者享受各項免稅優惠的贊同程度。本研究以敘述統計、t檢定及一般線性模式等統計分析方法對文獻探討所建立的假說進行測試，得出下列實證結果：
一、各界對於非營利組織及捐贈者享受免稅優惠的贊同程度，依組織公益性質的不同而有顯著的差異。公益程度愈高者，各界贊成免稅的程度愈高。
二、各界對於非營利組織及捐贈者享受免稅優惠的贊同程度，依組織商業性質的不同而有顯著的差異。各界對不具商業性質的組織有較高的免稅贊同度。
三、各界對於非營利組織及其捐贈者享受租稅減免優惠的贊同度，因減免項目的不同而有顯著的差異。
四、各界對於捐贈者享受所得稅或遺贈稅扣除優惠的贊同程度高於非營利組織本身享受各稅減免的贊同程度。
五、非營利組織管理者對於組織本身享受所得稅、營業稅、關稅及財產稅免稅優惠的贊同度顯著高於其他受試者。
經過文獻探討、各國免稅規定之比較及實證結果分析之後，本文重要的結論與建議如下：
一、鑒於公益性組織與互益性組織在所得稅上享受相同的租稅優惠，建議修改免稅適用標準，比照英美的做法將非營利組織依公益性質有系統的劃分為二至三類，並依組織公益性質的不同給予不同程度的租稅優惠。例如：對私人基金會的投資所得課徵特種稅(excise tax)；個人或企業對互益性組織的捐贈行為應享受較少的所得稅及遺產及贈與稅之免稅優惠。
二、建議恢復部分非營利組織銷售行為免稅的規定，可參酌英國、美國、新加坡及德國的稅法規定，將免稅範圍限制於符合免稅目的或慈善目的之銷售行為，或給予具商業性質的組織及其捐款者較低程度的免稅優惠。 / This study classifies the nonprofit organizations in Taiwan into six categories in terms of the degree of their public and business characteristics. The subjects are asked to express their opinion to the tax exemption of these six kinds of the nonprofit organizations. The subjects include the scholars, the certified public accountants, the managers and executive officers of the nonprofit organizations and the business companies, and the tax collectors of the tax authority. Descriptive statistics, t tests, and GLM are applied to analyze the responses of the subjects.
The following results are obtained:
1. The subjects' agreement to the tax exemption of the nonprofit and its donators are significantly influenced by the degree of public for the organizations. The higher the degree of public for the organizations, the higher the subjects' agreement.
2. The subjects' agreement to the tax exemption of the nonprofit and its donators are significantly influenced by the degree of business for the organizations. The subjects have higher agreement to the tax exemption of the non-commercial organizations.
3. The subjects' agreement to the tax exemption of the nonprofit and its donators are significantly different between the different taxes.
4. The subjects' agreement to the tax deduction for donation is higher than the agreement to the tax exemption for NPO.
5. The managers of the nonprofit organizations have higher agreement to the tax exemption of the nonprofit than other subjects.
After analyzing the responses of the subjects and comparing the tax laws of several countries, we provide following proposals to revise the tax laws.
1. The nonprofit need to be systematically classified according to the public characteristics and treated differently. For example, the investment income of the private foundations needs to be taxed for excise tax; donators of the mutual organizations should be benefited less by the deduction of the income tax and estate tax.
2. The tax exemption of the sales conduct of some nonprofit organizations should be retained but subjected to the organizations whose conduct conforms to the charitable or exempt purposes. Besides, the commercial organizations should be benefited less by the tax exemptions.
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Rol van belasting- en ander kontantaansporingsmaatreëls in finansiële beplanning deur vervaardigingsondernemings in Suid-Afrikavan Rooyen, Annelien 11 1900 (has links)
Die bestaande belastingaansporingsmaatreels in Suid-Afrika is nagevors.
Belastingaansporingsmaatreels wat vroeer in gebruik was, is ook ondersoek.
Aandag is gegee aan die kontantaansporingsmaatreels wat vir vervaardigingsondernemings
beskikbaar is in Suid-Afrika. Programme wat deur onder
andere die Nywerheid-Ontwikkelingskorporasie van Suid-Afrika Beperk en
die Kleinsake-Ontwikkelingskorporasie aangebied word is ondersoek.
Ondersoek is ingestel na die bevindings van die Margo kommissie Verslag
wat in 1986 uitgereik is. Die verslag van die Katz-kommissie wat in 1994
uitgereik is, is ook nagevors. Aandag is gegee aan die 1994, 1995 en
1996 begrotings asook sommige van die aspekte van die Algemene Ooreenkoms
op Tariewe en Handel.
Die belastingkoerse en aansporingsmaatreelsprogramme wat deur die Verenigde
State van Amerika, Verenigde Koninkryk en Kanada beskikbaar gestel
word aan ondernemings is ondersoek.
Moontlike oplossings vir die probleme wat tans ondervind word in SuidAfrika
se aansporingsmaatreelstelsel is geformuleer. / The existing tax incentives in South Africa were researched. Tax incentives
that were previously in use, were also investigated.
Attention was given to the cash incentives available to manufacturing
enterprises in South Africa. Amongst others the programmes offered by
the Industrial Development Corporation of South Africa Limited and the
Small Business Development Corporation were investigated.
The findings of the Margo Commission Report issued in 1986 were investigated.
The Katz Report issued in 1994 was also researched. Attention
was given to the 1994, 1995 and 1996 budgets as well as some of the
aspects of the General Agreement on Tariffs and Trade.
The taxation rates and incentive programmes available to enterprises in
the United States of America, United Kingdom and Canada were investi
gated.
Possible solutions for the problems currently experienced in South
Africa with regard to incentives have been formulated. / School of Computing / M.Sc (Computer Science)
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Komparace korporátní daně v České republice a v Rakousku pro vybranou společnost / Comparison of Corporate Tax of a Selected Company in the Czech Republic and AustriaHavlová, Michaela January 2021 (has links)
This diploma thesis focuses on the comparison of corporate tax in the Czech Republic and Austria. The theoretical part deals in general with the taxes and tax systems of both countries. The next part is focused on the analysis and comparison of corporate tax in the Czech Republic and Austria. This issue is further illustrated on the selected company for the tax period 2020. Finally, is proposed a procedure for the further business of the company.
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O imposto sobre transmissão causa mortis de quaisquer bens ou direitos: regra-matriz de incidência, isenção, lançamento, decadência e prescriçãoPrado, Clayton Eduardo 25 October 2007 (has links)
Made available in DSpace on 2016-04-26T20:26:00Z (GMT). No. of bitstreams: 1
Clayton Eduardo Prado.pdf: 531979 bytes, checksum: e2b1fd0112e75ea983f01de2f00c951a (MD5)
Previous issue date: 2007-10-25 / The study concerns about the inheritance taxation and intends to construct
its basic rule of incidence, from the examination of the constitutional rules that
discipline this tax, identifying the two equations that compose it: the antecedent
(hypothesis tax), describing its material, spatial and temporal criteria; and the
consequence (legal relationship tax), identifying its personal (active and passive
subject) and quantitative (aliquot and taxable base) criteria. At the second
moment, it examines the Law n. 10.705/2000 of the São Paulo State to verify if it is
compatible with the constitutional profile of this tax. Further on, the São Paulo
legislation comes back to be the focus, to analyse the tax exemption phenomenon.
Later, it concerns about the tax assessment, evidencing the peculiar aspects of
this tax. The final topic intends to face two intricate questions: the decadence and
the prescription of the ITCM / O trabalho trata do imposto sobre transmissão causa mortis de quaisquer
bens ou direitos (ITCM) e tem entre seus objetivos construir a sua regra-matriz de
incidência, a partir do exame das normas constitucionais que disciplinam esse
tributo, identificando as duas equações que a compõem: o antecedente (hipótese
tributária), descrevendo os seus critérios material, espacial e temporal; e o
conseqüente (relação jurídica tributária), identificando os seus critérios pessoal
(sujeitos ativo e passivo) e quantitativo (base de cálculo e alíquota). Construída a
regra-matriz de incidência tributária, examina as normas da Lei n. 10.705/2000 do
Estado de São Paulo, objetivando verificar em que medida elas são compatíveis
com o perfil constitucional desse tributo. A seguir, a legislação paulista volta a ser
o foco, com a finalidade de se analisar o fenômeno da isenção do imposto sobre
transmissão causa mortis. Posteriormente, trata do lançamento tributário do
ITCM, constatando os traços peculiares a esse tributo, sobretudo quando apurado
no âmbito de processos judiciais. O tópico final visa enfrentar duas intrincadas
questões: a decadência e a prescrição do ITCM, onde se verifica, igualmente, que
esse imposto possui singularidades decorrentes da sua forma de apuração
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Wiccan Marriage and American Marriage Law: InteractionsCarda, Jeanelle Marie 19 November 2008 (has links)
This project considers the ways in which Wiccan marriage and American marriage law interact with each other. The thesis examines certain aspects of the history of 20th-century American marriage law, the concurrent development of contemporary marriage ritual in Wicca, developing problems in this area, and possible solutions. In particular, the project focuses on the recognition of religious groups and their officials as they are authorized by state and federal law to perform marriages and how this process has affected Wiccan ritual.
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Challenges and potentials of channeling local philanthropy towards development and aocial justice and the role of waqf (Islamic and Arab-civic endowments) in building community foundationsDaly, Marwa El 16 May 2012 (has links)
Diese Arbeit bietet eine solide theoretische Grundlage zu Philanthropie und religiös motivierten Spendenaktivitäten und deren Einfluss auf Wohltätigkeitstrends, Entwicklungszusammenarbeit und einer auf dem Gedanken der sozialen Gerechtigkeit beruhenden Philanthropie. Untersucht werden dafür die Strukturen religiös motivierte Spenden, für die in der islamischen Tradition die Begriffe „zakat“, „Waqf“ oder im Plural auch „awqaf-“ oder „Sadaqa“ verwendet werden, der christliche Begriff dafür lautet „tithes“ oder „ushour“. Aufbauend auf diesem theoretischen Rahmenwerk analysiert die qualitative und quantitative Feldstudie auf nationaler Ebene, wie die ägyptische Öffentlichkeit Philanthropie, soziale Gerechtigkeit, Menschenrechte, Spenden, Freiwilligenarbeit und andere Konzepte des zivilgesellschaftlichen Engagements wahrnimmt. Um eine umfassende und repräsentative Datengrundlage zu erhalten, wurden 2000 Haushalte, 200 zivilgesellschaftliche Organisationen erfasst, sowie Spender, Empfänger, religiöse Wohltäter und andere Akteure interviewt. Die so gewonnen Erkenntnisse lassen aussagekräftige Aufschlüsse über philanthropische Trends zu. Erstmals wird so auch eine finanzielle Einschätzung und Bewertung der Aktivitäten im lokalen Wohltätigkeitsbereich möglich, die sich auf mehr als eine Billion US-Dollar beziffern lassen. Die Erhebung weist nach, dass gemessen an den Pro-Kopf-Aufwendungen die privaten Spendenaktivitäten weitaus wichtiger sind als auswärtige wirtschaftliche Hilfe für Ägypten. Das wiederum lässt Rückschlüsse zu, welche Bedeutung lokale Wohltätigkeit erlangen kann, wenn sie richtig gesteuert wird und nicht wie bislang oft im Teufelskreis von ad-hoc-Spenden oder Hilfen von Privatperson an Privatperson gefangen ist. Die Studie stellt außerdem eine Verbindung her zwischen lokalen Wohltätigkeits-Mechanismen, die meist auf religiösen und kulturellen Werten beruhen, und modernen Strukturen, wie etwa Gemeinde-Stiftungen oder Gemeinde-„waqf“, innerhalb derer die Spenden eine nachhaltige Veränderung bewirken können. Daher bietet diese Arbeit also eine umfassende wissenschaftliche Grundlage, die nicht nur ein besseres Verständnis, sondern auch den nachhaltiger Aus- und Aufbau lokaler Wohltätigkeitsstrukturen in Ägypten ermöglicht. Zentral ist dabei vor allem die Rolle lokaler, individueller Spenden, die beispielsweise für Stiftungen auf der Gemeindeebene eingesetzt, wesentlich zu einer nachhaltigen Entwicklung beitragen könnten – und das nicht nur in Ägypten, sondern in der gesamten arabischen Region. Als konkretes Ergebnis dieser Arbeit, wurde ein innovatives Modell entwickelt, dass neben den wissenschaftlichen Daten das Konzept der „waqf“ berücksichtigt. Der Wissenschaftlerin und einem engagierten Vorstand ist es auf dieser Grundlage gelungen, die Waqfeyat al Maadi Community Foundation (WMCF) zu gründen, die nicht nur ein Modell für eine Bürgerstiftung ist, sondern auch das tradierte Konzept der „waqf“ als praktikable und verbürgte Wohlstätigkeitsstruktur sinnvoll weiterentwickelt. / This work provides a solid theoretical base on philanthropy, religious giving (Islamic zakat, ‘ushour, Waqf -plural: awqaf-, Sadaqa and Christian tithes or ‘ushour), and their implications on giving trends, development work, social justice philanthropy. The field study (quantitative and qualitative) that supports the theoretical framework reflects at a national level the Egyptian public’s perceptions on philanthropy, social justice, human rights, giving and volunteering and other concepts that determine the peoples’ civic engagement. The statistics cover 2000 households, 200 Civil Society Organizations distributed all over Egypt and interviews donors, recipients, religious people and other stakeholders. The numbers reflect philanthropic trends and for the first time provide a monetary estimate of local philanthropy of over USD 1 Billion annually. The survey proves that the per capita share of philanthropy outweighs the per capita share of foreign economic assistance to Egypt, which implies the significance of local giving if properly channeled, and not as it is actually consumed in the vicious circle of ad-hoc, person to person charity. In addition, the study relates local giving mechanisms derived from religion and culture to modern actual structures, like community foundations or community waqf that could bring about sustainable change in the communities. In sum, the work provides a comprehensive scientific base to help understand- and build on local philanthropy in Egypt. It explores the role that local individual giving could play in achieving sustainable development and building a new wave of community foundations not only in Egypt but in the Arab region at large. As a tangible result of this thesis, an innovative model that revives the concept of waqf and builds on the study’s results was created by the researcher and a dedicated board of trustees who succeeded in establishing Waqfeyat al Maadi Community Foundation (WMCF) that not only introduces the community foundation model to Egypt, but revives and modernizes the waqf as a practical authentic philanthropic structure.
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