A study on principle of substantive taxation: tax law on mergers & acquisitions

「實質課稅」之概念最早係由1997年司法院大法官第420號解釋所提出之見解，此後實務上之法院判決以及其他大法官解釋文中多次予以援引參照之。直至2009年5月，稅捐稽徵法第12條之1才正式將此實務上運用廣泛之概念予以明文規範。2000年至2002年企業併購法制立法期間，在企業併購租稅制度之設計上，亦是以「實質課稅」作為主要概念，因就經濟實質之觀點，考量「企業併購」應與一般「交易」或「買賣」的行為有別，是故在併購的過程中應不構成一般交易行為中利益或所得之實現。 本研究藉由探討「實質課稅原則」為出發點，進一步分析檢討現行企業併購法制中潛在之租稅不對稱情形，並以最高行政法院及高等行政法院之判決書為研究樣本。研究結果認為，企業併購法於2002年立法之時似過於倉促，其租稅措施章節之條文恐未經足夠時間審慎評估，以致於有許多未盡完善之處，據此，本研究針對透過實務上之爭點以彙整可能之改善建議並提供未來法律修訂之參考，期使我國企業併購法制臻於完備。The concept of the thesis focuses on the Principle of Substantive Taxation which was derived from No. 420 Constitutional Ruling in 1997 and added in Article 12-1 of the Tax Collection Act promulgated on May 13, 2009. According to the principle of Substantive Taxation, M&A transactions should differ from other normal transactions in some circumstance. In some cases, it should be allowed that the tax imposition might be determined by the fact based on its economic substance. Considering the application of the principle, this study analyses M&A related tax of each M&A type and proposes some possible suggestions regarding the tax measures for improvements in the future