| Summary: | 碩士 === 國立臺北大學 === 法律專業研究所 === 94 === ABSTRACT
A STUDY ON THE INCOME TAX EXEMPTION OF NONPROFIT ORGANIZATIONS IN TAIWAN
by
LEE, BING-CHUN
January 2006
ADVISOR(S): Dr. KUO, CHICH-HENG
DEPARTMENT: GRADUATE SCHOOL OF LAW AND PROFESSION
MAJOR:THE ADMINISTRATIVE LAW
DEGREE: MASTER OF LAW
Chapter 1 Introduction
The first chapter illustrates the motivation for writing this thesis, and then discusses research objectives, research scopes, and research methodology. In addition, describe briefly the limits of the research.
Chapter 2 The definition and classification of nonprofit organizations and the its theory
This chapter introduces the definition and classification of nonprofit organizations, also introduces the theory about their generation.
Chapter 3 The income tax taxation and exemption theory of nonprofit organizations
This chapter discusses the income tax taxation and exemption theories of nonprofit organizations and their comments, as well as introduces Taiwanese scholar opinions.
Chapter 4 The taxation and exemption of nonprofit organizations under Constitution principles
This chapter explores the Constitution principles, such as taxation according to statutes, equal protection, welfare state, rule of law, the right to be lived, and the right of property, thus the review the constitutionality of taxation and exemption of nonprofit organizations
Chapter 5 The income tax taxation and exemption of nonprofit organizations in the United States
This chapter introduces the income tax taxation and exemption of nonprofit organizations in the United States.
Chapter 6 The income tax taxation and exemption of nonprofit organizations in Taiwan
This chapter introduces the regulations and practices with respect to income tax taxation and exemption of nonprofit organizations in Taiwan, including the review principles of IRS and cases of administrative litigation.
Chapter 7 Conclusion and suggestion
This chapter compares the differences in the income tax taxation and exemption of nonprofit organizations between the U.S. and Taiwan. Meanwhile, this chapter deals with the constitutionality of regulation concerning income tax taxation and exemption of nonprofit organizations in Taiwan, thus pose comment and systematic suggestion Taiwanese income tax taxation and exemption of nonprofit organizations.
|
|---|
