A Study on Taxation Of Borrowing Other’s Name For Registration

• Main Authors: Cheng-tsui Wang, 王辰萃
• Other Authors: Cheng-Ken Chen
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/86062982028469406416

碩士 === 國立高雄大學 === 法律學系碩士班 === 101 === ‘Borrowing 0ther,s name for registration’ is a nameless contract in the civil law. Although its concept and definition,which have been discussed practically and theoretically, have a coherent view, because of its similarity to the contracts of trust and anonymous partnership，‘Borrowing 0ther,s name for registration’ leads to the bazodee from the tax collection authorities and judically practical judgement，which are unable to use the right method correctly. That causes the distrust of the people to the taxation. Furthermore, its biggest feature is the “inconsistency of name and reality”, which often results in the argument on the party’s right and obligation in the practical and the theory. While being reflected in the civil law, this feature often becomes the means of the tax payer to arrange or avoid the taxation and results in the taxation argument between both of the collector and the taxpayer. In responding to the taxation practice, the case of ‘Borrowing 0ther,s name for registration’ is linked up with tax-dodging obdurately; that is, from the point of the tax law, the party is thought to evade tax so he or she needs to pay an overdue tax and be punished while using ‘Borrowing 0ther,s name for registration’ as the transaction pattern. In view of this, this essay thinks that ‘Borrowing 0ther,s name for registration’, which gets involved in the contract content of the asset disposal, is in the property-guaranteed scope of Article 15, the constitution, and besides, the taxation fact can not depart from the fact of personal economy. I intend to make the correct application of the taxation manipulation clear from the angles of the civil law and the taxation law and bring up different ways of thinking with the additional help of the analysis and the induction of the judgement in the anticipation of making the taxation conform to the law more and taking the civilans’economic arrangement into consideration as well. The scheme of this thesis has five chapters. Chapter 1 Introduction of the Motivation, Range,and Methods of the Study. Chapter 2 Introduction of the Basic Concept of ‘Borrowing 0ther,s name for registration’ and the Discrimination of Related Law Concepts as the Follow-up Investigation of the taxation basics. Chapter 3 Exploration of the Constitutionality of ‘Borrowing 0ther,s name for registration’ from the Basic- Right Theory of the Constitution and the Basic Principles of the Tax . Chapter 4 Because the formal and the real owners in ‘Borrowing 0ther,s name for registration’ are different, the problem to face first in the taxation is who the profit belongs to while the economic benefit occurs. However, according to the “principle of taxation by law”it often belongs to the real owner in the practice. But is it true that the principles have no borderline and is it appropriate to apply to them directly when it comes to the condition of “inconsistency of name and reality”？All of the situations being related to ‘Borrowing 0ther,s name for registration’, the problem of the profit ownership will be discussed in this chapter. ‘Borrowing 0ther,s name for registration’ is often thought equated to tax evasion, but is it really the case? So it is necessary to elaborate and clarify the related concepts of tax-dodging, which will be discussed together. In the meanwhile,the current judgement on the ‘Borrowing 0ther,s name for registration’-related taxation litigation will be analysed and sorted. Under the consideration of the theory of the civil law and the taxation practice, different thinking space and ways will be also brought up. Chapter 5 Anonymous contracts developed under the autonomy of the private law and the contract freedom can not be equated to the the tax evasion but it may act as a solution just like a contrast of similar concept of law. Accordingly, it is suggested that the related taxation theory of trust can be quoted instead of‘Borrowing 0ther,s name for registration’contract because it has no current regulation of law.