企業併購商譽攤銷議題研究 —以最高行政法院庭長法官聯席會議相關決議為中心

Abstract

實務中，稅局常以實質課稅原則否准納稅義務人商譽之認列，以致商譽之認列與攤銷成為企業併購中最常見之稅務爭議，進而阻礙企業併購行為。而隨著企業併購之商譽攤銷爭議案件數逐年增長，最高行政法院庭長法官聯席會議分別於 100年 12月份以及103年 1月份做成決議，然針對上述兩決議之合理性，許多學界及業界人士皆提出質疑。\n本研究以最高行政法院庭長法官聯席會議之商譽攤銷相關決議為中心，參照學界及業界之見解，分析兩決議之合理性。並以103至107年最高行政法院之商譽攤銷判決，分析該類判決之趨勢，以及於相關案件中，稅局及行政法院對於兩決議之解讀與適用情形，期能提出較合於法律及會計原則，且爭議較小之說法，以供稅局及行政法院參考。

In practice, the Taxation Bureau generally uses the “Substance Over Form Principle” to reject the recognition of goodwill. As a result, the recognition and the amortization of goodwill become one of the most common tax disputes over business mergers and acquisitions. It obstructs mergers and acquisitions. Due to the increasing number of disputes, two resolutions were made in the Joint Meeting of the Chief Judges of the Supreme Administrative Court in December 2011 and January 2014, respectively.\nThis study focuses on the research on the rationality of the two resolutions of goodwill. In addition, it analyzes the judgments of goodwill of the Supreme Administrative Court between 2014 and 2018 to observe the trend of the judgments and the application of the resolutions by the Taxation Bureau and the Administrative Court. Above all, the study summarizes a statement which is less controversial and conforms better to the law and accounting principles.