The study of corporate merger tax benefits
| Autor: | Shou-yi Huang, 黃守儀 |
|---|---|
| Rok vydání: | 2009 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 97 The term of tax benefit is created through the contemporary law studies. It is a government means or measure for reaching the social, economic, cultural and administrative accomplishments. To reach the goal of strengthening the corporate organization and acquisition, government applies the tax benefits on the corporate merger situation. It is hoped that the tax benefits can lead the corporations to restructure the organization. The corporate merger is primarily based on the corporate merger act while the tax benefit is one of the rules. Since the meaning of the acts is abstract, the tax payers and the revenue offices may view the tax act differently. In addition to that, the justice authorities eventually need to confirm whether the tax benefit is applicable to the case which results in more arguments and greater gap. Indeed, the impact of the tax benefit on tax payer has attracted many scholars to study. Besides, is it fair for those who are not entitled to receive the tax benefits? The current tax law allows the earnings of the capitalists to be fully or partially exempted. As a matter of fact, the rich people will become even wealthier but the poor people will remain the same life standard. Accordingly, this will gradually increase the poverty gap. Therefore, this type of constitution and authorization model still requires revision and improvement. This study targets on the corporate merger tax benefit to review the recent judgments of the Supreme Administrative Court and High Administrative Court. There are five judgments related to the tax benefit of “Land value incremental tax” but only one of them that the tax payer wins – the 3602nd judgment of Taipei High Administrative Court, 2007. This study will focus on this judgment to introduce the relationship between the corporate merger and tax benefit and then compare the regulations of corporate merger tax benefits between Taiwan and Japan. The tax benefit concept will be discussed once the basic concept is studied. This study will begin with the constitution principle to define the basic theory of tax benefit through the constitutional state principle, principle of equality, principle of proportionality. Based on the tax law principles, this study will further supplement the keys of tax benefits through the demand principle, principle of merit and real levy principle. Moreover, this study will analyze the fairness of the tax benefit measure that favors the economic growth but sacrifices the tax purpose and establish the fundamental tax benefit law as well as to come up with the rational of the tax benefit in terms of procedure, formality and practical perspectives. This study will then discuss whether the corporate merger tax benefit is conformed to the fundamental legislation. After the concept in chapter 2 and the theory in chapter 3 are reviewed, this study will pursue some case studies in chapter 4 to present the arguments and connect the cases with the current legislation with the aid of relevant judgments and the administrative letters. Finally, this study will give the opinions on the basis of the judgments and the tax benefits that applied to the court cases. The study concludes whether the tax payer believe the protection of the tax payer’s rights is essential with regard to the existence of tax benefit. According to the 565th interpretation, it indicates that the tax benefit is reasonable and not violates the principle of taxation by law and the principle of equality. As the tax benefit is an exception of tax law, it must be carefully reviewed. Since the existence of the tax benefit is necessary, this study expects the procedures, forms and practices of the tax benefit can be reexamined. Besides the constitution review and the fundamental act, the legislation system and administrative monitoring must be adjusted in order to protect the tax payer’s rights. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
| Externí odkaz: |
|