| 英文摘要 |
The German income tax law has adopted the dualistic concept of income, therefore the profit income and the surplus income has become two important income categories. In this category contains seven tax scope, but the German income tax law could not determine the demarcation between them. The demarcation between business income under the profit income and the private property management income under the surplus income result the most controversial.
As a type concept of business and private property management activity, the German practice is the most important in according to the activity with the overall image and under consideration of the trading viewpoints to decide, the tax obligor focused on the promotion of the use of the property value or the property itself uses. Namely they use the Substance over Form Principle to determine, the economic purpose of the tax obligor is to achieve the ratio legis of the Section 15 or the Section 20, 21, 23 about the private property management income by the German income tax law. In addition, the German practice purposed to simplify the evidence, by the property business activity to develop the three object theory, through the way of the time and the quantity to decide, whether the taxes obligators realize the sustainability of the features of the business activity and the profit obtain intention. In addition, the practice developed the legal institutions through the development of the law in order to draw the demarcation between the business und the private property management income by the disputed legal forming, for example: the legal institutions of the business splitting. These German practice for the distinguishable demarcation of the business und the private property income is also important for the Taiwan tax law practice.
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