納稅人權利保護－稅務預先核釋制度之研究

Abstract

摘要 依法納稅是人民重要的義務之一，以往財政主管機關為了達成課稅目的，在稅捐立法上較為偏重財政收入目標之達成與稽徵效率的提升，然而上個世紀80年代以來，隨著國民主權理念的覺醒及國家角色的演進，納稅人權利保護成為稅制改革的重點，得到了全球性的普遍關注。 為了落實納稅人權利保護中稅法的確定性與可預測性權利，預先租稅裁定制度（advance tax rulings system）目前在許多國家被採用，納稅義務人可以事先向稅捐機關申請租稅裁定以知悉其特定交易在稅法上的效果。透過預先租稅裁定，納稅人更能依其自主權對經濟生活進行規劃，可降低租稅風險的發生，並減少納稅義務人與稅捐機關發生稅捐爭議的可能。我國財政部亦在2003年12月30日發布「稅務預先核釋作業要點」以實行預先租稅裁定制度，作業要點中對於適用案件類型、審理單位、審理程序等皆有所規範，然而該制度在我國施行至今，申請案件卻相當少，成效不如預期。 預先租稅裁定制度作為一項保護納稅人權利的制度，本文將先說明納稅人權利保護的重要原則諸如人性尊嚴、法治國原則、社會國原則，探討預先租稅裁定制度如何落實納稅人權利保護，並對美國、韓國、香港等國預先租稅裁定制度的實施作一介紹，最後再回到我國稅務預先核釋制度，對我國作業要點的制定緣由及具體規範條文進行說明，並以納稅人權利保護的觀點和與外國立法例的比較，對我國制度進行分析，試著找出我國制度不足之處，以及施行成效不彰，納稅人未能充分利用該制度的原因，並提出可能的修法建議，以期我國稅務預先核釋制度能夠達成保護納稅義務人的目標。

Abstract Paying tax in accordance with law is one of the important obligations of people. In the past, competent financial authorities put their emphasis of tax legislature more on the achievement of the target financial income and the efficiency of the tax administrations to accomplish the purpose of taxation. However, from the 80s, as the rise of the ideas of autonomy and the evolution of the character the country plays, protection for the taxpayers’ rights become the main point for tax reformation and gain more universal attention. Many countries have adopted advance tax rulings system to fulfill the right to certainty of the Taxpayers’ Rights Advocate. Taxpayers can apply for a tax ruling to tax administration in advance to know the influence of certain transaction will do on their tax payments. Through tax ruling, tax payers can have more chances to organize their financial plans, decrease tax risk and lower the possibility of disputation between tax payers and the tax administration. Ministry of Finance of Taiwan announced Working Guidelines for Advance tax rulings on December 30th, 2003 to implement advance tax rulings system. The category of case, review division, review procedures and other items are all regulated and listed in the guideline. However, there weren’t many applications for the ruling. Advance tax rulings system is considered as a system that protects taxpayers’ rights. This thesis will first explains the important principles such as human dignity, rule of law, rule of democratic state and studies how to protect taxpayers’ rights by adopting advance tax rulings system. Then introduces the advance tax rulings systems of U.S.A., Korea, Hong Kong then explains the developed reason and articles in the guideline of Taiwan’s advance tax rulings system. By inspecting form the view point of Taxpayers’ Rights Advocate and by comparing the cases of other countries, this thesis also analyze Taiwan’s tax payment system to find out the deficiency of our system and the reason why taxpayers did not like to use it. Finally, this thesis proposes a few suggestions for the amendment of the tax legislatures in the hope of achieving the goal of Taiwan’s advance tax rulings system to protect our taxpayers.