請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/18564
標題: | 扣繳義務與納稅人權利保護 The Withholding Liability and The Protection of Taxpayer’s Rights |
作者: | Jui-Ti Lee 李叡廸 |
指導教授: | 葛克昌 |
關鍵字: | 扣繳義務,扣繳義務人之法律地位,補繳義務之從屬性與補充性,私人完成行政任務之憲法界線,協力義務,稅捐秩序罰, Withholding Tax,Withholding Obligation,The Legal Status Of The Tax Withholding,Cooperative Duties,Tax Evasion Punishment, |
出版年 : | 2014 |
學位: | 碩士 |
摘要: | 本文著重探討歷次扣繳義務相關之憲法解釋,進而認為扣繳義務之違憲審查可歸納出三個有待檢討之處,分別係1.未釐清扣繳義務所影響之基本權為財產權與工作權;2.混淆預繳式扣繳與非預繳式扣繳3.忽略扣繳義務時涉及國家任務移轉私人之憲法界限。憲法解釋未釐清此三部份,導致我國就源扣繳制度以下疑義始終未獲得解決:1.扣繳率以法規命令規定是否合於租稅法律主義?2.補繳義務有無從屬性與補充性之適用?3.違反扣繳義務者按所漏扣額倍數裁罰是否妥當?最後再探討現行憲法解釋建構之扣繳義務法律關係下實務問題。本文認為以「各類所得扣繳率標準」規定非預繳式扣繳之扣繳率為租稅法律主義之漏洞。其次,自基本權與行政組織法之觀點,補繳義務應有從屬性與補充性之適用。最後,違反扣繳義務之處罰為漏稅罰,應以漏稅結果之存在為裁罰要件。本文希冀透過扣繳義務相關憲法解釋與實務見解之評析,有助初步澄清我國扣繳法制之問題,進而有助建立公平合理之就源扣繳之制度。本文相信唯有如此方能於保障人民基本權之前提下,確保國家稅捐債權之實現。 This article focuses on the tax withholding obligations related to the previous interpretation of the Constitution, and thus that the tax withholding obligations of the constitutional review can be summarized in three pending a review of the place, respectively. Firstly, department did not clarify what fundamental rights are affected by withholding obligations. Secondly, to confuse prepayment withholding and non-prepayment withholding.Thirdly, to ignore withholding obligations should be restricted by constitution. This three unclear interpretation of the Constitution result in several problems of Withholding Obligation. Firstly, do withholding rate comply with principle of taxation by law? Secondly, what are the limitations of supplementary obligation. Finally, is the level of punishment reasonable? Comment on this article hope to resolve withholding obligations-related problems by the reviews of the withholding tax issue a preliminary clarification of the legal system, and thus contribute to build up reasonable withholding tax system |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/18564 |
全文授權: | 未授權 |
顯示於系所單位: | 法律學系 |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
ntu-103-1.pdf 目前未授權公開取用 | 630.06 kB | Adobe PDF |
系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。