論稅捐法上法律保留事項及其正當法源

Abstract

稅捐法定主義為現代形式法治國原則於稅捐領域之具體展現，亦即所謂「依法課稅」。其中，應以法律規定之事項為何？又此所謂「法律」係指為何？即為本論文【論稅捐法上法律保留事項及其正當法源】欲探討、釐清者。 依現行釋憲解釋見解，「依法課稅」係指國家課人民以繳納稅捐之義務或給予人民減免稅捐之優惠時，有關租稅主體、客體、客體對主體之歸屬、稅基、稅率、納稅方法、納稅期間、稅捐稽徵程序等事項，應以法律或法律具體明確授權法規命令為規範依據。該具體明確授權法規命令除必須以法律揭示授權目的、內容、範圍外，更應於法規命令中載明授權依據且遵守再授權禁止原則；概括授權法規命令於現行釋憲解釋見解下並不足以作為稅捐法律保留事項之正當法源。 值得關注者為，歷屆釋憲解釋雖已闡釋何謂「稅捐法律保留事項」然實務上仍存在諸多模糊不清的狀況。不僅我國最高司法審判機關與最高解釋機關間存在見解差異，釋憲解釋對稅捐法律保留事項之見解也未能貫徹；另外，實務上透過法律適用三段論法中「事實涵攝於法律構成要件」此一小前提之操作，亦有導致未依法律或具體明確授權法規命令即變更或創設稅捐法律保留事項之現象；又「技術性、細節性事項」毫無定義而儼然成為行政機關制定規範之護城河；再者，稅捐稽徵關係中多數事項現今仍以概括授權法規命令為規範依據不符合釋憲解釋意旨。均再再顯示我國對「稅捐法上法律保留事項」之理解及適用尚待努力。 本文以為，惟有釐清「稅捐法上法律保留事項及其正當法源」稅捐法定主義始有落實之可能，故本文將檢視現行實務司法判決、法規命令與行政命令，指出應屬稅捐法律保留之事項卻未以法律或具體明確授權法規命令為其法源依據者，礙於篇幅雖僅能蜻蜓點水，但望能拋磚引玉引起各界重視。

The principle of taxation by law is the manifestation of the formal rule of law principle in the field of taxation. In other words, taxation shall be subjected to the law. However, there are still several significant problems that need to be discussed, which are “what kind of affair shall be stipulated by law?”, and “what is proper source of law in taxation?”. The questions above would be discussed and clarified in this thesis. According to current Judicial Yuan constitutional interpretations, under the principle of taxation by law, the constituent conditions of the tax such as the tax paying subject, subject matter, the connection between the subject and the subject matter, tax base, tax rates, the methods of payment and the period of payment shall be prescribed by law or regulations clearly authorized by law while the State imposes tax or provides preferential tax deductions for its people. The Judicial Yuan’s interpretations also clearly explained that the so-called law include both laws drawn up by legislative body and regulations stipulated by the taxation authorities that are clearly and specifically authorized by a given law. Unfortunately, though Judicial Yuan interpretations had described the scope of legal-reserved affairs, it remains obscure in the practice of taxation. That will be shown in four directions in my thesis. Base on the observations above, this thesis will survey current judicial verdicts, regulations authorized by law, and the administrative rules,with the intention to indicate the inappropriate conditions which obviously does not comply with the principle of taxation by law.