宗教團體之所得與稅捐優惠

The Income of the Religious Organization and Tax Concessions

在我國，宗教團體向來與稅捐優惠劃上等號，因而導致許多形式上名為宗教團體之組織，然實際上卻從事以獲取自身利益為主之營業行為，並在其作為稅捐優惠之主體資格下，造成稅捐負擔之不平等。參考德國稅捐法制，在合於憲法之要求下，首先就稅捐優惠有一般性之規定，並在該等構成要件下檢視各個公益團體之行為是否合於稅捐優惠之目的，以此作為享有稅捐利益之正當性基礎，從而，並非形式上稱為宗教團體之社團，即可當然地享有稅捐優惠，而必須從其所從事之行為以及對於公益慈善之貢獻度分析之。本文即以德國法為基礎，探討最具爭議性之有關宗教團體的所得所涉及稅捐優惠之議題。

In our country, religious groups have always equated tax concessions. However, they actually engage in business activities that are based on their own interests and get tax benefits. The result is that the burden of taxation is unequal. With reference to the German tax legal system, under the constitutional requirements, there is a general provision for tax concessions, and under these elements examine whether the activity of each public welfare institution is in line with the purpose of tax concessions. Therefore, it is not an organization that is formally called a religious group and it can without any doubt get tax benefits, but must analyze its activity and contribution to charity. This article is based on the German law and discuss the most controversial issues related to the income of religious organization and tax concessions.