股東以無形資產作價抵充出資股款課稅之研究

Abstract

無形資產作價抵充出資股款課稅的問題所涉及的層面並非僅在如何課稅一端，因此本文乃依無形資產價值兌現的時序作探討，分為無形資產的定位、無形資產的出資以及無形資產出資後的課稅問題等三部分加以論述。 在第二章，本文先從估價界、會計界及法學界等不同領域探討無形資產的意義，由於在傳統上，我國民法學者並不認為無體物屬於民法上「物」之概念，似無法因應知識經濟下無形資產所帶來之衝擊，因此本文藉由民法上「物」之概念的重新架構，找出法學概念的無形資產，以避免法律對無形資產保護的不周，並說明無形資產的特質、其取得之態樣與民法適用上的問題。 因為無形資產作價抵充出資股款涉及公司資本的問題，因此第三章乃從公司資本制度的面向出發，探討股東得否以無形資產作價抵充出資股款，其出資有如何的限制？並檢討資本三原則的困境及應賦予資本如何的功能等問題。 第四章則是先介紹學說上與實務上的所得概念，並分析「有所得」、「無所得」、「課稅所得」、「非所得」與「免稅所得」等概念，俾作為探討無形資產作價抵充出資股款是否為有所得之前提。其次，股東以無形資產作價抵充出資股款是具備所得之性質，惟是否為有所得，仍應探討所得實現的時點、緩課所得、成本之認定與超過成本部分舉證之問題。又原始取得與繼受取得之無形資產，因為採純資產增加說或市場交易說在成本的認定上會有不同的結果，因此也影響了無形資產價值兌現後的所得。 第五章整合前述各章說明，並提出一些建議，作為本文之結論。

The issue with respect to tax imposition on intangible assets invested in a company as capital is not only involved with how to impose tax. Therefore, we would analyze this issue pursuant to sequences of value extraction of intangible assets, which are the position of intangible assets, investment of intangible assets as capital, and taxation of investment of intangible assets as capital. In Chapter Two, the definition of intangible assets would be discussed from different point of views such as appraisal, accounting and legal profession. Traditionally, our civil scholars do not consider intangible assets as “assets” in the civil law concept, so that may not be in response to the blast of intangible assets of knowledge economy. As a result, to avoid incomprehensive protection of intangible assets legally, in addition to restructure the concept of “assets” in the civil law, to find out the definition of intangible assets in the legal point, we describe the nature of intangible assets, its acquired styles as well as its application issues in the civil law. As this issue involved with company capital matters, in Chapter Three, we would discuss whether shareholders may invest intangible assets as capital, how is any restriction on the investment, obstacles to the three principles of capital, and functions of capital etc., in the point of capital system. In order to analyze whether investing intangible assets as capital defining as “income”, we introduce the concept of income both in theory and in practice, and discuss the concepts of “income”, “non-income”, “taxable income” and “duty-free income” in Chapter Four. Further, thought investing intangible assets as capital could be confirmed as the nature of income, however, did they have the income? It depends on the extraction time of income, deferred-imposed income, identification of cost, and evidence of over cost part. The cost of intangible assets of original acquired and succeeded acquired would be different by adopting the net increase of assets of theory or the market exchange theory, the income of value extraction of intangible assets would be affected as well. In Chapter Five, we integrate the analysis of foregoing chapters, and provide some suggestions as conclusion of this thesis