| Abstract: | 我國稅務會計與財務會計對於商譽之認定有相當的出入，致適用上產生相當大的歧異，本文將明確界定商譽之範疇並比較各該項目間之差異及判準，藉此可以具體化可辨識性無形資產與不可辨識性無形資產之不同。自民國100年8月12日台財稅字第10004073270號函，嚴格限縮營業權之適用，納稅義務人已漸漸不主張營業權，而轉向以商譽作為認列原本屬於會計上營業權之範疇，然而此一作法並不符合財務會計對於不可辨識性無形資產之定義，此一作法之理由及是否妥適，仍有進一步討論的空間，因此本文藉由美國法之討論，提出一些判斷標準，再輔以商譽作為殘差值之作法，全面性的解決此一爭議。除了營業權外，商譽與可辨識性無形資產之區別，並非涇渭分明，是以將以會計學說為出發，介紹學說與實務在可辨識及不可辨識性無形資產之異同。我國實務很明顯地與財務會計見解有很大的出入，是以本文最後利用調整商譽計算之公式，以是否屬於稅務會計所承認之可辨識性無形資產作為區分標準，完整的解決商譽攤銷的問題，也更加符合殘差值之定義。確立商譽範疇後，關於商譽攤銷之舉證責任，本文從德國法之角度著眼，利用降低證明度之方式減輕因為徵納雙方見解不一所產生之爭訟問題。
ROC's tax accounting and financial accounting for the recognition of goodwill have a considerable discrepancy, resulting in considerable differences arising from the application, this article will clearly define the scope of goodwill and compare the differences between the various projects and judgments, which can be specific Identifiable differences between intangible assets and non - identifiable intangible assets.Since the Republic of China on August 12, 2001 Taiwan Finance and Taxation No. 10004073270, strictly limit the application of the right to apply, the taxpayer has gradually refused to advocate the right to operate, and turned to goodwill as the original accounting business belongs to the category , But this approach does not meet the financial accounting for the definition of non-discernible intangible assets, the reasons for this practice and whether it is appropriate, there is still room for further discussion, so this article by the United States law to discuss some of the criteria, Supplemented by goodwill as a residual value of the practice, a comprehensive solution to this controversy.In addition to the right of business, the difference between goodwill and identifiable intangible assets is not easy, and the difference between identifiable and non-discernible intangible assets is introduced. China's practice is very clear and financial accounting views have a great discrepancy, is the final use of this article to adjust the calculation of goodwill formula to whether it is recognized by the tax accounting of intangible assets as a distinction between the standard, a complete solution to goodwill Pin the problem, but also more in line with the definition of residual value. After the establishment of goodwill category, the burden of proof on the amortization of goodwill, this article from the perspective of the German law, the use of lower proof of the way to reduce the two sides because of the different views arising from the issue of competition. |
