稅務預先核釋做為我國課稅之事前程序

Abstract

預先核釋於2003年設立之始，明者係為吸引外資之租稅服務，因有促進經濟之效益，立意仍屬良善。只是相異於他國之預先裁定程序，予裁定結果或多或少效力，我國將核釋結果等同於解釋函令，似為兼顧法安定性，而特意不仿效他國立法。但也因如此，似無法吸引實務善用此一服務，最終落得如今之冷灶。本文從程序保障出發，一面係正當法律程序防禦公權力，以不當稅課對財產權為不符憲法意旨之侵害；另一方面係藉助德國之基本權客觀功能之概念，乃憲法所保障之權利，可直接促成國家之作為義務，在此情形，即國家藉由預先核釋，協助納稅義務人更無窒礙地行使其租稅規劃自由。而如欲將預先核釋從稅務諮詢服務改為正當法律程序，相關的實體和程序規定也都必須有所調整。本文因而另再討論核釋行為的實體法上定性，且擴大受理範圍，並考慮將核釋結果作成行政處分。而對原有制度在實體要件和程序事項上之諸多限制，本文以為應排除無益之限縮適用。尤其申請人以書面陳述意見，本文以為保障不足，而提出應行言詞辯論程序，使申請人財產權的防禦權能，有更進一步的發揮。

Advance tax ruling system was designed in 2003. In that time, ROC endeavored to join WTO, so this system was regarded as a special tax service for foreign investment. Dissimilar to other else countries’ advance tax ruling system, in order to maintain stability of law, ours ruling result has no law power. So that, it isn’t effective until now. This thesis will discuss Due Process of Law. In one way, it can defend infringement to human rights from nation’s power; in the other way, the objective function of fundamental rights lead to nation’s obligation, so administrative power should help people to enforce right to freedom of tax planning. In this perspective, current law and system must be modified a lot in both substantial and procedural law. This thesis think the system should be more open to accept more applications, and the ruling result may be made an administrative penalty. As for hearing in paper can’t protect rights enough, this paper propose that hearing in oral will be better.