營業稅法上第39條第1項第3款之研究

Abstract

在溢付稅額案件中，由稽徵機關查明營業人的溢付稅額之真偽及正確數額後，退還予營業人，但實務上，因帳簿憑證多由營業人管領，故稽徵機關經常賦予營業人需負擔協力義務，倘營業人無法配合提供完備之資料或未提供資料情形下，稽徵機關即逕以否准其退稅，導致營業人提起行政救濟，造成徵納雙方的困擾與爭執，究竟營業人與稽徵機關間之義務應如何配置，方可達到公平，常為審核案件之稅務人員所面臨之難題。 因此，本研究彙整相關理論之實務見解，以釐清徵納雙方之界限，期能對於溢付稅額案件公平配予徵納雙方責任，得宜疏減訟源。

In a case of overpaid business tax, a taxation bureau shall refund the tax to a business entity after investigating the authenticity and the correct amount of the business entity’s overpaid business tax.But in practice, taxation bureaus often request business entities to comply their obligation of cooperation as account books are mostly kept by the business entities.Taxation bureaus can disapprove the refunds if the business entities fail to provide complete information, leading to the business entities filing for administrative remedies and causing conflicts between the taxation bureaus and the business entities.Fair distribution of obligations between taxation bureau and business entities often becomes the difficulties when investigating such cases. This study summarizes the practical insights of relevant theories in order to clarify the boundaries of duties between taxation bureaus and business entities, aiming at distributing obligations fairly in cases of overpaid business tax to reduce numbers of conflicts.