The Study of Stockholders Invest the Intangible Assets in the Company in Taxation
| Autor: | Yu Chu Lin, 林育竹 |
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| Rok vydání: | 2004 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 92 The issue with respect to tax imposition on intangible assets invested in a company as capital is not only involved with how to impose tax. Therefore, we would analyze this issue pursuant to sequences of value extraction of intangible assets, which are the position of intangible assets, investment of intangible assets as capital, and taxation of investment of intangible assets as capital. In Chapter Two, the definition of intangible assets would be discussed from different point of views such as appraisal, accounting and legal profession. Traditionally, our civil scholars do not consider intangible assets as “assets” in the civil law concept, so that may not be in response to the blast of intangible assets of knowledge economy. As a result, to avoid incomprehensive protection of intangible assets legally, in addition to restructure the concept of “assets” in the civil law, to find out the definition of intangible assets in the legal point, we describe the nature of intangible assets, its acquired styles as well as its application issues in the civil law. As this issue involved with company capital matters, in Chapter Three, we would discuss whether shareholders may invest intangible assets as capital, how is any restriction on the investment, obstacles to the three principles of capital, and functions of capital etc., in the point of capital system. In order to analyze whether investing intangible assets as capital defining as “income”, we introduce the concept of income both in theory and in practice, and discuss the concepts of “income”, “non-income”, “taxable income” and “duty-free income” in Chapter Four. Further, thought investing intangible assets as capital could be confirmed as the nature of income, however, did they have the income? It depends on the extraction time of income, deferred-imposed income, identification of cost, and evidence of over cost part. The cost of intangible assets of original acquired and succeeded acquired would be different by adopting the net increase of assets of theory or the market exchange theory, the income of value extraction of intangible assets would be affected as well. In Chapter Five, we integrate the analysis of foregoing chapters, and provide some suggestions as conclusion of this thesis |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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