Items related to 非營利組織租稅...
非營利組織具有輔助政府提供公共財的功能，故目前世界各國政府多給予非營利組織租稅減免的優惠。但租稅的優惠應受到憲法的基本原則限制，臺灣現行的稅法及其關係法規，對於非營利組織的規範不甚周延，可能造成非營利組織藉其免稅的優勢，與其他經營類似性質的事產競爭，衍生出租稅公平或不公平競爭的問題。而租稅公平導源於憲法上的平等原則，即給予租稅優惠的差別待遇，應符合立法目的及事務的本質。租稅公平必須確實的被實踐，社會的正義始得伸張，福利國家才能真正被實現。為因應臺灣地區非營利組織近年來快速發展的趨勢，其所得稅賦有無違反租稅公平問題，有詳加瞭解及處理之迫切需要。本論文以憲法的基本原則檢視現行的免稅規定，並分析該項免稅制度對私立學校的效果。
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封昌宏,國立成功大學法學碩士,東吳大學經濟學碩士,現職為臺灣財政部南區國稅局審查一科科長,國立高雄第一科技大學金融系兼任助理教授,以及長榮大學會計資訊系兼任助理教授,主要研究領域為稅法與財經法,開設課程為稅務法規,民法概要,財政學。
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- Publisher金琅学术出版社
- Publication date2015
- ISBN 10 3639738934
- ISBN 13 9783639738933
- BindingPaperback
- Number of pages156
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Book Description Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -fei ying li zu zhi ju you fu zhu zheng fu ti gong gong gong cai de gong neng gu mu qian shi jie ge guo zheng fu duo gei yu fei ying li zu zhi zu shui jian mian de you hui dan zu shui de you hui ying shou dao xian fa de ji ben yuan ze xian zhi tai wan xian xing de shui fa ji qi guan xi fa gui dui yu fei ying li zu zhi de gui fan bu shen zhou yan ke neng zao cheng fei ying li zu zhi jie qi mian shui de you shi yu qi ta jing ying lei si xing zhi de shi chan jing zheng yan sheng chu zu shui gong ping huo bu gong ping jing zheng de wen ti er zu shui gong ping dao yuan yu xian fa shang de ping deng yuan ze ji gei yu zu shui you hui de cha bie dai yu ying fu he li fa mu de ji shi wu de ben zhi zu shui gong ping bi xu que shi de bei shi jian she hui de zheng yi shi de shen zhang fu li guo jia cai neng zhen zheng bei shi xian wei yin ying tai wan di qu fei ying li zu zhi jin nian lai kuai su fa zhan de qu shi qi suo de shui fu you wu wei fan zu shui gong ping wen ti you xiang jia liao jie ji chu li zhi po qie xu yao ben lun wen yi xian fa de ji ben yuan ze jian shi xian xing de mian shui gui ding bing fen xi gai xiang mian shui zhi du dui si li xue xiao de xiao guo 156 pp. Chinesisch. Seller Inventory # 9783639738933
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Book Description Taschenbuch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - fei ying li zu zhi ju you fu zhu zheng fu ti gong gong gong cai de gong neng gu mu qian shi jie ge guo zheng fu duo gei yu fei ying li zu zhi zu shui jian mian de you hui dan zu shui de you hui ying shou dao xian fa de ji ben yuan ze xian zhi tai wan xian xing de shui fa ji qi guan xi fa gui dui yu fei ying li zu zhi de gui fan bu shen zhou yan ke neng zao cheng fei ying li zu zhi jie qi mian shui de you shi yu qi ta jing ying lei si xing zhi de shi chan jing zheng yan sheng chu zu shui gong ping huo bu gong ping jing zheng de wen ti er zu shui gong ping dao yuan yu xian fa shang de ping deng yuan ze ji gei yu zu shui you hui de cha bie dai yu ying fu he li fa mu de ji shi wu de ben zhi zu shui gong ping bi xu que shi de bei shi jian she hui de zheng yi shi de shen zhang fu li guo jia cai neng zhen zheng bei shi xian wei yin ying tai wan di qu fei ying li zu zhi jin nian lai kuai su fa zhan de qu shi qi suo de shui fu you wu wei fan zu shui gong ping wen ti you xiang jia liao jie ji chu li zhi po qie xu yao ben lun wen yi xian fa de ji ben yuan ze jian shi xian xing de mian shui gui ding bing fen xi gai xiang mian shui zhi du dui si li xue xiao de xiao guo. Seller Inventory # 9783639738933
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Book Description Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. fei ying li zu zhi ju you fu zhu zheng fu ti gong gong gong cai de gong neng gu mu qian shi jie ge guo zheng fu duo gei yu fei ying li zu zhi zu shui jian mian de you hui dan zu shui de you hui ying shou dao xian fa de ji ben yuan ze xian zhi tai wan xian x. Seller Inventory # 22918059
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