「宗教團體」（Religious organization）例如寺廟教堂……等，在我國教育、經濟、文化、社會等活動方面，扮演著重要角色。就性質而言，宗教團體之財源主要來自私人的自願性捐贈，與政府之賦稅收入具有強制性，在本質上不同。同時，宗教團體營運基本上不以追求利潤為目的，與政府部門以謀求社會（或團體）福利相同，但與私人部門以營利為目的之情形不同，因此其性質介於二者之間。
宗教團體所得課稅的問題，近年來引起財政學者熱烈討論。主要是因為租稅不公平等問題，對於課稅之公平面產生不利的影響。討論宗教團體適用之「教育文化公益慈善機關或團體免納所得稅適用標準」衍生之問題，故以「台灣宗教團體所得課稅問題之研究」，作為本研究計劃之研究主題。
隨著台灣政經的蓬勃發展，宗教團體在台灣經濟發展的現今，扮演非常重要的角色。尤其是宗教團體的財源面結構，因為整體環境的不健全，使得宗教團體成為企業避稅的工具，或真正成為營利組織，並OLS模型估計之實證模型研究方法，加以探討宗教團體所得課稅之補納稅額問題，從而提出改進建議。 / The religious organization, such as a temple or a church, plays an important role in educational, economic, cultural, and social activities in our country. Contrary to the government, whose main source of revenue was derived from collection of taxes, the religious organization’s main income is produced by receipt of personal donations, while both the government and religious organization are non-profit organizations. Therefore, the religious organization is in fact unique in nature.
The issue: should the religious organizations be taxed, is been extensively discussed by financial scholars. Because taxing the religious organizations could possibly results deleterious effects to tax fairness. To be specific, the problems evolved by “Exemption of taxes to Educational, Cultural groups, and Charities,” are required further investigation.
As the proliferation of Taiwan’s finance and politics, the religious organization further plays an important role in modern financial developments. Especially, when the environment is not so well developed, the religious organization is usually been conducted by enterprises as an affiliation of evading taxes, or even a profit organization. Also in this study “A study on the Income tax of religious organizations in Taiwan,” the OLS(ordinary least square) model is provided as a probing method.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0929210351 |
| Creators | 謝淑雲, Shieh, Shu- yun |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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