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論著名稱: 論所得稅法上的所得概念(On the Concept of Income in Income Tax Law)
編著譯者: 柯格鐘
出版日期: 2008.09
刊登出處: 台灣/國立臺灣大學法學論叢第 37 卷 第 3 期 /129-188 頁
頁  數: 60 點閱次數: 308
下載點數: 240 點 銷售明細: 權利金查詢 變更售價
授 權 者: 柯格鐘
關 鍵 詞: 所得源泉理論純資產增加說市場所得營利所得限制的所得概括的所得消費型所得取得型所得隱含所得設算所得
中文摘要: 學說上認定所得稅法上所得概念之理論,主要可分三種,分別為源泉理論、純資產增加說與市場所得理論。經由探討我國所得稅法發展之歷史與現行規定之內容,可以認定我國所得稅法上所得之概念,應係採取與美國、日本相同之純資產增加說的所得理論為基礎。因此,包含國家給予私人之經濟上補助在內,因其形成資產淨值之增加,增加納稅人之稅捐負擔能力,故亦屬稅法上所得,應對之課徵所得稅。基於此項理解,大法官釋字第 163 號與第 508 號解釋所處理,關於佃農領取地主或國家給予之補償費,若性質上均認定為國家給予處於弱勢地位之佃農的經濟上補助,應屬於課稅所得而予以課稅,其結論上應屬妥當。
英文關鍵詞: incomesource theoryaccretion theorymarket income theoryrestrict income theorycomprehensive income theoryconsumption-type incomeaccretion-type incomeimputed incomepresumed income
英文摘要: About the income concept in personal income tax law, three different implication ways are developed. They are source theory, the accretion theory and market income theory. According to the historical development and also the context in personal income tax law in Taiwan, we can find, this law fundamentally based on the accretion theory, which, also called comprehensive income theory, means all income from whatever source derived. This theory works in practice not only in the personal income tax law in United States of America but also in Japan. According to the definition of this accretion theory is the subsidy from country to individual therefore valued as taxable income in law, because the subsidy increases the net worth of individual’s possessions, and therefore creates his/her ability to pay taxes. Base on these understandings are the results at the resolution number 163 and number 508 of Justices of the Constitutional Court, Judicial Yuan, both are involved about the compensations of farmer, who according to the Act of Equality of Land Rights rent the farmland, consequently accurate, since these compensations are valued as subsidies from the country for the purpose to monetary support to economically weakened rent-land-farmer. These compensations are as a result taxable incomes in personal income tax law.
目  次: 壹、前言
貳、固有的所得理論
一、狹義的所得理論(限制的所得概念)
二、廣義的所得理論(概括的所得概念)
三、兩說理論之整理比較
參、所得理論對於各國立法之影響
一、德國
二、美國
三、日本
肆、新近的所得理論
一、市場所得理論
二、營利所得理論:對於市場所得理論之微修正
三、關於最適課稅理論
伍、我國稅法上的所得概念
一、現行法上的所得概念(實然面)
二、應然面的所得概念
陸、課稅所得之數項判斷實例
一、非法活動之收入:應稅所得
二、損害賠償:依情形而定
三、佃農因地主收回或政府徵收耕地而獲得之補償金:依法免稅之所得
柒、結論
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