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論著名稱:
企業併購案件中的商譽攤銷與納稅人協力義務的界限(The Amortization of Goodwill in Case of Acquisition & Merging and the Limit of Taxpayer’s Cooperative Obligations)
文獻引用
編著譯者: 黃源浩
出版日期: 2015.06
刊登出處: 台灣/輔仁法學第 49 期/155-218 頁
頁  數: 64 點閱次數: 1494
下載點數: 256 點 銷售明細: 權利金查詢 變更售價
授 權 者: 黃源浩
關 鍵 詞: 稅法營利事業所得稅稅法與會計商譽無形資產協力義務舉證責任
中文摘要: 在無形資產的範圍中,商譽可以說是最難以掌握的類型。而在企業併購的過程之中,無論採取怎樣的併購方法,均可能發生交易雙方所同意之價格超出資產客觀價格的情形。這樣溢價雖然得以被列入商譽的範圍之內,但是對於從事交易的納稅義務人而言,能不能主張此際所發生之商譽比照其他無形資產,向來於各國稅法之中均構成難題。我國企業併購法第 35 條雖然規定:「公司進行併購而產生之商譽,得於十五年內平均攤銷」,但是因為這樣的價格要素經常為稅捐稽徵機關認為欠缺客觀、必要、且合理之性質,因而實務上少見攤銷成功之例。就此最高行政法院 100  年度 12 月份第一次庭長法官聯席會議決議,更進一步地鞏固了行政機關的見解。本文擬就商譽概念之形成,論述商譽攤銷問題究竟是否為單純的舉證責任問題。並試圖透過稅法上協力義務相關制度之思考,重建一套合理可操作的商譽攤銷認定模式,俾以維持前述企業併購法第 35 條的可操作性,而對於企業稅法制度的有效運作,有所助益。
英文關鍵詞: Tax LawCorporative TaxTax Law and AccountingGoodwillIntangible AssetsObligation of CorporationBurden of Proof
英文摘要: Among the various types of intangible assets, goodwill may be considered as the one that is most difficult to master. However, in a merger and acquisition case, irrespective of the merger or acquisition method adopted, it may happen that the price agreed by the transaction parties exceeds the objective value of the acquired assets.
Although such premium may be considered as part of the goodwill, for taxpayers who participates in the transaction, it has long been a tough question in tax laws of various countries whether the goodwill incurred therefrom may be subject to treatments similar to those applicable to other intangible assets. Although Article 35 of the Taiwan Enterprise Mergers and Acquisitions Act provides: “The goodwill created as a result of merger and acquisition by a company may be equally amortized within fifteen years.”, such claim of a tax payer is seldom accepted by tax authorities, as the latter often consider the premium as not being objective, not necessary or not reasonable. The tax authorities’ said position has even been further consolidated by the Resolution of the First Joint Meeting of Chief Judges and Judges of the Supreme Administrative Court in December 2011. This Article tends to clarify the formation of goodwill and then elaborate whether the goodwill amortization should be treated as a pure burden-of-proof issue, as suggested in the said Joint Meeting Resolution. This Article will further review the duty to act in concert requirements under the tax laws to reestablish a reasonable and manageable model for recognition of goodwill amortization and thus, to contribute to maintaining the manageability of Article 35 of the said Act, as well as to enforce effectively the operation of businesses tax laws.
目  次: 壹、緒論:問題之提出
貳、商譽之意義
一、概說:商譽作為一種會計項目和作為一種稅法概念
二、商譽的概念形成
(一)會計學上所稱的商譽
(二)法國法上的商譽概念形成
三、小結:商譽得以作為一種「準無形資產的集合群」
參、商譽得否攤銷在稅法制度中的意義
一、契約自由的原則與量能課稅的衝突
二、財務會計與稅務會計的不一致
三、小結
肆、商譽攤銷稅法爭議的本質
一、概說
二、企業併購法及其他法律對於商譽攤銷之承認
三、最高行政法院對於商譽攤銷之態度
(一)民國 100 年 12 月份第 1 次決議作成前的法院見解
(二)民國 100 年 12 月份第 1 次決議及之後的法院判決
四、小結:法律之內,無君王之路!
伍、商譽攤銷稅法爭議的問題本質
一、概說:問題仍然是商譽的特殊性
二、作為訴訟上舉證責任分配問題的商譽攤銷爭議
三、作為協力義務證明負擔轉換的商譽攤銷爭議
四、小結:本文見解
陸、以稅法上協力義務理解商譽攤銷的再思考
一、概說:問題仍然是商譽的特殊性
二、協力義務無法取代職權調查
三、納稅人協力義務之違反與比例原則
四、小結
柒、結論
相關法條:
相關判解:
相關函釋:
相關論著:
黃源浩,企業併購案件中的商譽攤銷與納稅人協力義務的界限,輔仁法學,第 49 期,155-218 頁,2015年06月。
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