| Summary: | 碩士 === 真理大學 === 宗教學系碩士班 === 96 === Title of Thesis：A Study of the Tax Preference on the religious organization in Taiwan
Key Words:：The religious organization、Non profit organization、Tax preference、The religious freedom、Tax exemption theory、Fair taxation、The proportion principle、Church、The religious corporation.
Name of Institute:：Religious Department of the Aletheia University
Graduate Date：June,2008 Degree Conferred：Master Degree
Name of Student：Chung, Mei-Fang Advisor： Prof. Dr. Chen, Chi-Rong
Abstract：
The religious organization has its special function to the society. While the time transformed, the religious organization changed their management way as a enterprise and their main income is not only from contributes now. They make business and earn some income from the sale of the religious goods or services, but in the same time they have the tax preference. It is unfair for the profit institution and also causes the dispute of the tax preference. When the religious organizations do the business dealing with the name of the religion, they should declare that the price is not order, it is paid along with the happy donation because of the tax exempt regulation. Some taxpayer who wants to avoid the tax in illegality, they use the name of the religion and do the business dealing and earn some income for themselves, but they still have tax exemption. The government supplies the tax preference to the religious organization because of their charity, but it will be misused by some taxpayer in illegal. Along with the fair view, regardless the business dealing will be do from religious organization or profit institution, they should have the duty of the taxation, otherwise the national tax income will be reduced.
So this study will research in the tax preference system on the religious organization in Taiwan. Through the induction and the analysis of the data from the literature, the referee report of the administrate court and the each taxation regulation, and try to find out the relationship between the three the religious freedom, the duty of the taxation and the tax preference when the religious organization argue with the right of the religious freedom. During the case study of the administrate court we can understand the shortage of our tax preference system at present and the timely condition of the religious organization about the tax exemption. After that we will do the suitable inspected analysis about the tax preference system to the constitution, and try to clear out the questionable point about the subject matter of the religious tax preference. In addition, we will introduce the system of the religious tax preference in America and Japan, and compare the three systems from America, Japan and Taiwan, and think about that the merit of those systems are suitable for us or not while it is possible. End of the study, we will make a conclusion about the whole study and address the suggestions for the construction of the religious tax preference system.
The suggestions of this study are,
1. Should formulate a uniform regulation for the religious organization and have a standard to the tax preference of the religious organization.
2. Should distinguish the tariff of the tax preference depend on the public welfare degree.
3. Should have a sanction system against the tax-exempt identity while they are lawbreaking.
4. Should have a neutrality organization for opening the financial returns of the religious organization as the power of the public scrutiny.
5. The tax-deduction system for the donation should be made the self-criticism.
6. The religious organization should be suitable to make a few business and trade, and the earning should be imposed.
7. The tax problem about the tower of the funeral.
8. Should strengthen the propaganda of the tax regulation and to guide and assist the religious organization.
Should respect the right of the religious freedom for the religious organization, don’t cause the excessively preventive measure to hinder the normal development of the religious organization.
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