| Summary: | 碩士 === 中原大學 === 會計研究所 === 94 === The tax preferences offered by the government to Non-Profit Organization are as many as 11 categories and the conditions the preferences are subjected are mostly conforming to the requirements of and approved by competent agencies or the articles of incorporation stipulated that the residual property at the dissolution shall be transferred to the competent agency or local autonomous bodies. Complying with such preliminary conditions, they are eligible for tax preference. In practices, there is less argument in the assessment and exemption of taxes. In comparison, when it is involved with income tax, a person / body is eligible for income tax exemption needs to meet with various conditions as imposed by the Executive Yuan.
In this research, it is the intention of the author to enter into complete exploration of the tax arguments in respects of subjects incidental to the current tax preference conditions (such as “What does it really mean that in the sales of goods or services, the revenue shall be declared and subject to taxation as provided, while the revenue derived other than from sales of goods and / or services will be levied / exempted as provided under the law? ”Or the connection between front-end / rear- end (such as tax administration is unable to track and assess on Non-Profit body without having tax registration, and in the voucher counter check, it is rather difficult, when such organization is not incorporated into the uniformed invoice system, or, even purported person/ organization evade tax obligation by taking advantage of the gray area.
It is particularly so for non-profit organization whose eligibility to tax preference is practically not regulated where it is not made known; it means that a non-profit organization not having tax registration with tax administration, conditionally exempted of filing tax declaration or failed to file tax declaration is not stringently scrutinized, as tax administration reviews the eligibility of tax exemption are based on the tax exemption conditions as established by the Executive Yuan, which requires only applied on those filed with declaration, and for those failed to file declaration, taxmen are rather loose than ordinary for-profit entities, as the current tax system emphasize on guidance than on assessing tax. Further, with limited human resources and the less than perfect in statutory regulation, taxmen are mostly allow tax exemption as long as the formal premises of the Executive Yuan are met. This has resulted non-profit organizations becoming tax haven for those who would be subject to tax assessment through transitional tax exemption benefit and evasion of tax audit of non-0profit organization. With the rapid growth of non-profit organizations, it takes tax administrations and governmental bodies to consider whether the non-profit organizations are to be offered with enjoyment of tax preference, as they are claimed to be organization for public interests / welfare, and when necessary, try to place them under regulation / control.
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