請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/78899
標題: | 論工業用地地價稅優惠稅率之適用實體及程序要件 On The Applicable Substantive and Procedural Requirements of The Preferential Tax Rate for Industrial Land Value Tax |
作者: | 趙晟宏 Sheng-hong Chao |
指導教授: | 吳榮杰黃茂榮葛克昌 Rhung-Jieh WooMao-zong HuangKeh-Chang Gee |
關鍵字: | 地價稅,協力義務,累進稅率,憲法一貫性原則,土地正義,工業用地,優惠稅率,復查, land value tax,taxpayer’s procedural obligation(the obligation of taxpayers to Assist by Reporting the Required Information),concessionary rate of tax,the system of justice and constitutional construction,land justice,Industrial land,the progressive tax rate,tax re-examination, |
出版年 : | 2018 |
學位: | 碩士 |
摘要: | 長久以來,台灣因工業用地之非法違章濫用及故意閒置不用相關衍生之問題。在媒體與產學界與公民團體,不論是財政,法律或是社會領域之議題中,都有相當多的論述及建議及抨擊,諸多因素也造成土地稅稅改之呼聲此起彼落,而越演越烈的是農地被工業占用,更加造成相關議題彼此牽連的國土危機。致使土地正義上之落實上更加困難,更明顯違反了憲法地價稅之地盡其利與地力共享之目標。其中就土地稅改革中地價稅之部分,本論文透過個案判決中所衍生相關之法律爭議中檢討相關地價稅之中協力義務,因納稅人不履行協力義務下,造成違反行為義務僅得課以行為罰,就歷次之實務見解被司法院釋字宣告違憲之關鍵為違反法律保留原則,在裁罰之法律效果上增加法律所無之規範效力,故在地價稅優惠事由因事後發生變更使用用途,因行為義務之不履行產生違章事實時,喪失優惠稅率之適用,本案是其中的一種類型。
惟本案就有關經由優惠稅率適用之事由消滅後,本文先探討就判決所產生之爭議點整理後,並整理及觀察因應目前有關工業用地優惠稅率的法規範之實體及程序要件之相關問題,使得類似本案工業用地遭濫用即不當與違法使用,產生實體要件與程序要件不完備之處凸顯出來。而當中為了能使稅捐機關能了解真實工業用地使用合法狀況之協力義務,就目前之規範及規制上,本案之納稅義務人長達11年未履行協力義務,致真實使用狀況讓當地稅局難以判定如何核課稅率之窘境,共產生於數十年間三次之變動地價稅率之狀況。可見協力義務在地價稅如何核實課徵之徵收實務上,難以達到使納稅義務人自動將真實使用狀況,主動通報稅局之行為義務。 其次,本文就協力義務之就各國立法例,學說及實務上與歷次被司法院釋字宣告違憲之案件觀點探討。 第三部分就工業用地之實體及程序要件作出探討,由於協力義務之履行與否?在本案中在歷年之時間順序中,顯現出歷次由稅捐稽徵機關所核發之稅單,經歷次之更改,再經過復查程序時,法院判決中,自始未提到納稅義務人在複查程序中所提交之文件與該處分之內容,故引發本文探討稅局此時應係明知之工業用地之使用狀況,就當事人之工業用地之實體及程序要件審酌衡量後而核發稅單,如同已盡協力義務之性質,且已提交相關資料已供審查,故衍伸是否復查程序中當事人所為之文件及相關資料提供備審即做成複查處分之稅捐行政行為,探討可否該當替代協力義務之履行,治癒未盡協力義務之瑕疵問題。 最後,提出結論與建議。就目前工業用地地價稅優惠稅率之適用實體及程序要件上探討協力義務之履踐,納稅義務人在提出復查後,綜合稽徵經濟及簡化稅捐行政流程避免人力重置及時間之浪費,應認復查程序中之行為,可認行為人已盡協力義務,而因本案系稅局在同一行政主體下,應屬明知當事人對於工業用地之真實 使用狀況,且做出優惠稅率之處分,應認原告已盡協力義務為妥。建議在目前地價稅規範之土地稅法規範,明確規範工業用地之實體要件及程序要件外,在稽徵程序中可以復查程序治癒協力義務之不履行。如此一來使稅捐機關內部之跨局處通報及充分了解納稅義務人所舉證之事時及證明文件之交付,亦可及早治療不當使用之狀況,確實於次年即可核課一般地價稅累進課徵之稅單。可以簡化稅捐行政,使納稅對於稅捐之繳納數量及原因事實充分了解未來可能被推計之法律效果,且可達到稽徵經濟與成本降低,增加稅源並疏減訟源之目標。 There are quite a lot of discussions regarding Taiwan’s illegal abuse of industrial land and deliberate idleness and suggestions in the media, industry, academic and civil society, whether in the financial, legal or social fields. Some call for not only industrial land illegal problem but also the national land crisis is involved in the related issues, making it more difficult to implement land justice. Obviously this violates the constitutional goal of sharing the land benefit for the people and using the land by the people . This issue is becoming more and more serious because not only more and more Industrial land is decreacing, but also the agricultural land is occupied by the industry. Adding punishment of tax-evaded conduct is not based on the laws. The case is a type of tax lawsuit: without fulfilling obligation, concessionary rate of tax is lost, because the government is unaware of the situations. This thesis reviews the taxpayer’s procedural obligation in the relevant land value tax through the legal disputes arising from the individual judgment. If the taxpayers fails to perform the taxpayer’s procedural obligation, the violation of the obligation of conduct can only be subject to the act of punishment. The previous practical insights are the violation of the principle of legal reservation by the justices, and add the legal effect of the punishment of tax evasion. Therefore, concessionary rate of tax is lost when the land value tax preferential cause arises due to the change of the use and the non-performance of the taxpayer’s procedural obligation. After the elimination of the application of concessionary rate of tax, this article first discusses the disputes arising from the judgment, and observes the relevant issues related to the constitutive requirements of concessionary rate of tax law and the legal effects, making the regulation of industrial land similar to the case. The incompleteness is highlighted. Secondly, this article discusses the obligation of taxpayers to assist by reporting the required information on legislative issues, doctrines and practices of the countries in relation to the previous cases in which the justices have declared unconstitutional. Thirdly, the substantive and procedural requirements of industrial land. Is it due to the fulfillment of taxpayer’s procedural obligation? In this case, in the time sequence of the past years, the tax bills issued by the tax collection agencies have been shown, and the changes have been experienced. In the case of the review procedure, in the court's judgment, the documents submitted by the taxpayer in the review process and the contents of the punishment were not mentioned at the beginning, so this article was asked to discuss the use of the industrial land that the tax bureau should know at this time. , in respect of substantive and procedural requirements of the industrial land of the parties, the tax returns are issued, as if the nature of the obligations have been fulfilled, and the relevant information has been submitted for review, therefore, whether the documents and related materials of the parties in the review process are reviewed Providing a review of the taxation administrative action that is to be reviewed and disciplinary action, to explore whether it is possible to replace the fulfillment of taxpayer’s procedural obligation and to heal the problem of unfulfilled taxpayer’s procedural obligations. In conclusion, In this way, the inter-departmental office within the taxation authority can be informed and fully aware of the time and evidence of the taxpayer’s evidence, as well as the early treatment of improper use. It is true that the general land tax will be levied in the following year. Progressive tax collection. The tax administration can be simplified, so that the tax payment amount and the reason for the tax payment can fully understand the legal effects that may be estimated in the future, and can achieve the goal of reducing the economic and cost reduction, increasing the tax source and reducing the source of the law. It is a summary of the current incompleteness of the laws. How to use the system of justice and constitutional construction consistent with the principle of constitutional consistency as a conclusion, in order to clearly define the way in which the industrial land is exemplified and summarized in the land value tax law, the current general and special provisions are replaced. As far as the issue of non-compliance taxpayer's procedural obligation (the obligation of taxpayers to assist by reporting the required information) is concerned, there is no dispute point of taxpayer’s procedural obligation. Because the industrial land should be used according to it’s purpose. In the bigenning, if the industrial land is exemplified law, it is illegal to use it according to the original declaration, and then there will be no taxpayer’s procedural obligation and related disputes. Finally, under the resolution mechanism of tax law, simplify tax administration, achieve economic efficiency, reduce human resource cost, increase local government tax sources, avoid entering the proceedings rattling and happening source of litigation. In the future, we hope that under concurrence of legal order, to build dispute resolution mechanism. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/78899 |
DOI: | 10.6342/NTU201804084 |
全文授權: | 未授權 |
電子全文公開日期: | 2023-08-29 |
顯示於系所單位: | 農業經濟學系 |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
ntu-106-2.pdf 目前未授權公開取用 | 3.87 MB | 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。