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標題: | 論自動申報繳納稅捐案件之確定 The Finality of Self-assessment Tax Cases |
作者: | Shou-Chang Hsu 許受昌 |
指導教授: | 葛克昌(Keh-Chang Gee) |
關鍵字: | 稅捐案件之確定,自動申報繳納稅捐,稅捐申報,核課處分,存續力, the finality of tax cases,self-assessment tax,tax declaration,tax assessment,sustainability, |
出版年 : | 2013 |
學位: | 碩士 |
摘要: | 現代租稅國家,同時為法治國家,以國家社會二元化為前提,透過稅法,一方面確保個人與國家之隸屬關係,另一方面保障個人與國家之距離。國家保障人民之私有財產權,使人民得以自由發展,並藉由課稅分享人民私經濟發展的成果。故人民與國家間最主要的法律關係即是稅捐債權債務關係與協力義務關係。此二者,必然造成對人民基本權的干預,須受形式法治國家與及實質法治國家原則之限制,俾能實現維護人性尊嚴與尊重人格自由發展之憲法核心價值。稅捐案件確定之法律明文規範,在某種程度上,具有限制國家課稅權干預人民基本權之功能。關於稅捐案件確定之問題,現行稅捐稽徵法第34條第3項僅對經稅捐稽徵機關作成核課處分之稅捐案件有所規範,至於未經稅捐稽徵機關作成核課處分者,或於稅捐稽徵機關作成核課處分前,稅捐案件是否確定即有疑問,而此疑問主要就發生在由納稅人自動申報繳納稅捐之案件。本文就稅捐申報之內容區分為「單純稅捐構成要件事實之申報」及「選擇權之行使」進行研究,並提出增訂稅捐稽徵法第34條之1的立法建議,盼能做為未來立法之參考,以解決實務上因法未明文而引發之諸多爭議。 “Steuerstaat”, also known as the rule-of-law nation, adopts tax law as a means to ensure the affiliation between individuals and the State and to prevent the State from invading individuals’ rights. In order to ensure individuals freely exercising the rights to use, derive benefits from, and dispose of any and all of his or her properties, so as to secure the resources of life on which the free development of characters rely, the State shares the benefits from individuals by imposing taxation. Therefore, the main legal relations between individuals and the State are the tax obligation and cooperated obligation. Since the two obligations inevitably cause interferences to fundamental rights of individuals, they must be restricted by the formal and substantial principle of rule of law so as to realize the core value of the constitution that preserve human dignity and respect free development of personality. The finality of tax cases prescribed explicitly by law, to certain extent, would be able to prevent the State from interfering with fundamental rights of individuals. However, Article 34, Paragraph 3 of the current Tax Collection Act merely regulates the finality to tax cases with tax assessments. Cases without tax assessments or within the period before the tax assessments issued, especially the self-assessment tax cases, raise controversies regarding the determination of finality. This thesis, therefore, aimed at resolving the aforementioned issues and proposed legislating suggestions to Article 34-1 of the Tax Collection Act. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/62388 |
全文授權: | 有償授權 |
顯示於系所單位: | 科際整合法律學研究所 |
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ntu-102-1.pdf 目前未授權公開取用 | 1.07 MB | Adobe PDF |
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