國立高雄大學圖資館 |

語系: 繁體中文

說明(常見問題)

圖資館首頁

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

涉及『第三方』交易之加值型營業稅研究 = The Value Added...

國立高雄大學法律學系碩士班

涉及『第三方』交易之加值型營業稅研究 = The Value Added Taxation of Third Party Transaction：A Case Study of Foreign Dress Company and Retailer : 以外商服飾分公司及合作店案為例

紀錄類型:	書目-語言資料,印刷品 : 單行本
並列題名:	The Value Added Taxation of Third Party Transaction：A Case Study of Foreign Dress Company and Retailer
副題名:	以外商服飾分公司及合作店案為例
作者:	杜育任,
其他團體作者:	國立高雄大學
出版地:	[高雄市]
出版者:	撰者;
出版年:	2012[民101]
面頁冊數:	166面圖，表格 : 30公分;
標題:	加值型營業稅
標題:	Third Party transaction
電子資源:	http://handle.ncl.edu.tw/11296/ndltd/07623782922506333357
附註:	參考書目：面156-166
其他題名:	涉及第三方交易之加值型營業稅研究
其他題名:	以外商服飾分公司及合作店案為例
摘要註:	現代企業經營已並非往常之單純的僅有買賣雙方，往往加入第三者甚至更多不同主體之於其交易模式之中。但是，對於多個主體之之創新交易型態，對本質上為流轉性多階段消費稅之加值型營業稅，卻變成嚴竣之挑戰。在產品與對價支付的流程不再是簡單直線關係時，更是增添稅法規範上之複雜性與可遵循性。我國自1985年改以加值型(Value Added Tax,VAT)之方式稽徵。至1985年公佈施行以降，除1988年修正稽徵方式以外，即便企業之經營模式已有重大質變之現今仍甚少有針對課稅範圍與方式有所重大變動。是以，往往可以看到。在涉及第三人交易之加值型營業稅稽徵上，國稅局會無所依從而僅能奉行對憑證勾稽流程與秉持租稅最大化原則課徵，而忽略加值型營業稅之立法精神。但若長久無視加值型營業稅核心理論與憲法精神價值，必然徒增稅務訟源並浪費社會成本。本文將以近期頗受注目之外商服飾商在台分公司與台灣合作店間之課稅案為研究案例，從對於該案例徵納雙方之理由及法院見解中所突顯的關於三方交易下加值型營業稅的傳統議題：民事契約與租稅法間的調合關係、進項稅額扣抵及退還的認列及營業稅裁罰的適當性。以消費稅理稐基礎為出發，並連結我國憲法價值及參考經濟合作及發展組織(Organisation for Economic Co-operation and Development，OECD)的權威文獻之精神與原則。此外，本文亦參考國際間增值稅之立法例，並彙總消費稅理論、憲法價值、OECD精神與原則及外國立法例之結論，並提出對於涉及第三方交易於我國加值型營業稅建制之建議與結論。 Modern business operation, has frequently involved with 3rd parties or other multiple entities within transactions, nowadays business is not just an arms length among two parties. However, there has been an enormous challenge for the multi transfer step value added tax to the innovative multi entities transactions. Adding difficulties with compliance and complexity of the tax regulation, the product and the payment route is no longer a straight line relationship. The value added tax, VAT, audit methodology had been altered since 1985, April, 1st in R.O.C. Even enterprises which have substantial business model changes until now, there have been no adjustments to their respective tax parameters since the inauguration of the new policy and beside in 1988 the alteration in the manners of tax collecting. Internal Revenue of Taiwan, IRS of Taiwan, has not regarded the principal of the value added tax, nevertheless, can only audit through merchandises flow which cross reference with the invoices or receipts and philosophy of maximized the tax collecting. Without the understanding of the core theory of the value added tax and the searching of the constitutional value, there will be incurred societal cost with regard to the tax legal settlements.A taxation imposition empirical study based on transactions of a well-known foreigner brand clothing company with its Taiwanese counters stores is being referred for this particular study. For the traditional value added tax topic, as explicitly regard by the court, of the three party transactions as the reasoning of levying both parties: Common contract law and tax law consolidation, the suitability of penalty on input value added tax deduction and return recognition. Combined with the literature review principal and philosophy of constitutional value and refer with organization for economic co-cooperation and Development, OECD, this study is based the foundation of the consumption tax law. Finally, this study refers to OECD principal and foundation with conclusion of foreign constitutional cases, conditional value, organize consumption tax law principal, and other international cases studies, which indicates conclusions and suggestions for the structure of value added tax for three party transaction.

涉及『第三方』交易之加值型營業稅研究 = The Value Added Taxation of Third Party Transaction：A Case Study of Foreign Dress Company and Retailer : 以外商服飾分公司及合作店案為例
杜, 育任

涉及『第三方』交易之加值型營業稅研究 = The Value Added Taxation of Third Party Transaction：A Case Study of Foreign Dress Company and Retailer : 以外商服飾分公司及合作店案為例 / 杜育任撰 - [高雄市] : 撰者, 2012[民101]. - 166面 ; 圖，表格 ; 30公分.
參考書目：面156-166.
加值型營業稅Third Party transaction

涉及『第三方』交易之加值型營業稅研究 = The Value Added Taxation of Third Party Transaction：A Case Study of Foreign Dress Company and Retailer : 以外商服飾分公司及合作店案為例
LDR:05483nam0a2200301 450 001 346040
005 20230627202559.0
009 346040
010 0 $b 精裝
010 0 $b 平裝
100 $a 20121108d2012 k y0chiy05 e
101 1 $a chi $d chi $d eng
102 $a tw
105 $a ak am 000yy
200 1 $a 涉及『第三方』交易之加值型營業稅研究 $e 以外商服飾分公司及合作店案為例 $d The Value Added Taxation of Third Party Transaction：A Case Study of Foreign Dress Company and Retailer $z eng $f 杜育任撰
210 $a [高雄市] $c 撰者 $d 2012[民101]
215 0 $a 166面 $c 圖，表格 $d 30公分
300 $a 參考書目：面156-166
314 $a 指導教授：張永明博士
328 $a 碩士論文--國立高雄大學法律學系碩士班
330 $a 現代企業經營已並非往常之單純的僅有買賣雙方，往往加入第三者甚至更多不同主體之於其交易模式之中。但是，對於多個主體之之創新交易型態，對本質上為流轉性多階段消費稅之加值型營業稅，卻變成嚴竣之挑戰。在產品與對價支付的流程不再是簡單直線關係時，更是增添稅法規範上之複雜性與可遵循性。我國自1985年改以加值型(Value Added Tax,VAT)之方式稽徵。至1985年公佈施行以降，除1988年修正稽徵方式以外，即便企業之經營模式已有重大質變之現今仍甚少有針對課稅範圍與方式有所重大變動。是以，往往可以看到。在涉及第三人交易之加值型營業稅稽徵上，國稅局會無所依從而僅能奉行對憑證勾稽流程與秉持租稅最大化原則課徵，而忽略加值型營業稅之立法精神。但若長久無視加值型營業稅核心理論與憲法精神價值，必然徒增稅務訟源並浪費社會成本。本文將以近期頗受注目之外商服飾商在台分公司與台灣合作店間之課稅案為研究案例，從對於該案例徵納雙方之理由及法院見解中所突顯的關於三方交易下加值型營業稅的傳統議題：民事契約與租稅法間的調合關係、進項稅額扣抵及退還的認列及營業稅裁罰的適當性。以消費稅理稐基礎為出發，並連結我國憲法價值及參考經濟合作及發展組織(Organisation for Economic Co-operation and Development，OECD)的權威文獻之精神與原則。此外，本文亦參考國際間增值稅之立法例，並彙總消費稅理論、憲法價值、OECD精神與原則及外國立法例之結論，並提出對於涉及第三方交易於我國加值型營業稅建制之建議與結論。 Modern business operation, has frequently involved with 3rd parties or other multiple entities within transactions, nowadays business is not just an arms length among two parties. However, there has been an enormous challenge for the multi transfer step value added tax to the innovative multi entities transactions. Adding difficulties with compliance and complexity of the tax regulation, the product and the payment route is no longer a straight line relationship. The value added tax, VAT, audit methodology had been altered since 1985, April, 1st in R.O.C. Even enterprises which have substantial business model changes until now, there have been no adjustments to their respective tax parameters since the inauguration of the new policy and beside in 1988 the alteration in the manners of tax collecting. Internal Revenue of Taiwan, IRS of Taiwan, has not regarded the principal of the value added tax, nevertheless, can only audit through merchandises flow which cross reference with the invoices or receipts and philosophy of maximized the tax collecting. Without the understanding of the core theory of the value added tax and the searching of the constitutional value, there will be incurred societal cost with regard to the tax legal settlements.A taxation imposition empirical study based on transactions of a well-known foreigner brand clothing company with its Taiwanese counters stores is being referred for this particular study. For the traditional value added tax topic, as explicitly regard by the court, of the three party transactions as the reasoning of levying both parties: Common contract law and tax law consolidation, the suitability of penalty on input value added tax deduction and return recognition. Combined with the literature review principal and philosophy of constitutional value and refer with organization for economic co-cooperation and Development, OECD, this study is based the foundation of the consumption tax law. Finally, this study refers to OECD principal and foundation with conclusion of foreign constitutional cases, conditional value, organize consumption tax law principal, and other international cases studies, which indicates conclusions and suggestions for the structure of value added tax for three party transaction.
510 1 $a The Value Added Taxation of Third Party Transaction $e A Case Study of Foreign Dress Company and Retailer $z eng
517 1 $a 涉及第三方交易之加值型營業稅研究 $z chi
517 1 $a 以外商服飾分公司及合作店案為例 $z chi
610 0 $a 加值型營業稅 $a 合作店 $a OECD增值稅指導原則 $a 涉及第三方之交易
610 1 $a Third Party transaction $a Added-Value Tax $a Retailer $a OECD VAT Guildline
681 $a 008M/0019 $b 380101 4402.2 $v 2007年版
700 1 $a 杜 $b 育任 $4 撰 $3 576272
712 0 2 $a 國立高雄大學 $b 法律學系碩士班 $3 166036
801 0 $a tw $b NUK $c 20121107 $g CCR
856 7 $z 電子資源 $2 http $u http://handle.ncl.edu.tw/11296/ndltd/07623782922506333357