薪資所得與執行業務所得爭議之研究-以大學教師所得為中心

• Main Authors: Lin Yu Cheng, 林祐成
• Other Authors: 黃俊杰
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/45057909706404086836

碩士 === 國立中正大學 === 會計資訊與法律數位學習碩士在職專班 === 101 === The controversy between salary income and business implementation income is continuously enlarged along with economic development and the increase of business category. This article takes no. 196 adjudication of year 2012 Tsai-Tzu of Supreme Administrative Court as example to study the controversy between salary income and business implementation income in domestic effective law as well as the adequacy of the effective regulatory density. The architecture of this article can be divided into five chapters, the first chapter is introduction, which will be the introduction of research motive, objective, method, the proposition of problems and the review of related literature for this research. The second chapter will be introduction of the concept and difference between business implementation income and salary income, through the collection of explanation letter and order from the Ministry of Finance, the viewpoints from the Administrative Court as well as the viewpoints from the scholars are summarized and analyzed, in the mean time, opinions from the author are proposed. Third chapter will be a reply of the problems proposed in chapter 1, first, the category of the salary paid within the campus to teachers in the university will be introduced and its characteristics will be analyzed, then no. 196 adjudication of year 2012 Tsai-Tzu of Supreme Administrative Court is taken as example for the introduction of the proposition of plaintiff and the proposition of the accused of this case, the reason of the Taipei High Administrative Court and the reason of the Supreme Administrative Court, moreover, the appropriateness of the reason will be commented, analyzed and ended with a conclusion. Moreover, because teachers in the university might not only receive the income within the campus, but also the income out of the campus, hence, in chapter 4 of this article, category of out-of-campus income received by lecturers in the university will be introduced, among them, the most frequently controversial one is the characteristic identification for article writing, royalty on books and hour pay for lecturing, that is, should it be identified as hour pay of “lecturing” or business implementation income of a lecturer in the university? Or should it be identified as hour pay of “course lecturing” and seen as salary income? Therefore, in chapter 4 of this article, the characteristic identification of out-of-campus income received by teachers in the university will be investigated. Finally, chapter 5 will be conclusion and suggestion of this research.