逕行註銷車輛使用牌照稅政策之研究
－回應性評估之途徑

「逕行註銷車輛」停徵使用牌照稅，自87年4月實施以來已8年有餘，本項政策原係為配合監理機關「汽車燃料使用費」課徵至註銷前一日的計徵方式，期能達成與監理機關行政作業之一致性及簡化稽徵作業與簡政便民等目標。然而由於台灣省各縣市使用牌照稅係委由交通部公路總局代徵，致政策實施過程中衍生諸多問題，且因監理機關人力普遍不足，於列印、移送違章處分書至稅捐機關審理時，甚或逾處分期間或核課期間；另外實務作業經常發現牌照遭移用或身分被冒用等問題；各界反映不一，恢復課徵使用牌照稅成為相關利害關係人關注的話題。本研究屬回應性評估（responsive evaluation），著重於政策利害關係人的內心感受，及利害關係人的訴求、關切、爭議等概念性的認知與思考的探討。循此，本研究依據政策評估理論，建立評估標準，考量不同政策利害關係人所關注面向，就政策執行效果分析逕行註銷車輛停徵使用牌照稅所衍生之問題、與政策制訂過程關係，藉由研究結果，提供政府機關政策制訂過程之建議，及作為修正使用牌照稅法參考。經以政策評估指標對該政策相關利害關係人深度訪談及問卷調查研究結果發現，逕行註銷車輛停徵使用牌照稅政策造成稅收大量流失、稽徵成本增加、行政效率低落、不便民及增加納稅人負擔；另大部分受訪者皆表示稽徵作業繁複，且違章、復查案件劇增，須增加人力支應等負面效果。顯見該政策似得改弦更張。基於使用牌照稅法第13條、第28條規定及使用者付費之原則，逕行註銷車輛均應恢復課徵使用牌照稅，財政部宜儘速發布解釋令或修法解決。至汽車燃料使用費之計徵方式如能與交通部協商獲致共識亦恢復課徵，則其所衍生的相關問題可望獲得解決。更重要的是，政策制定過程，須擴大利害關係人參與，俾提高政策實施之可行性，減少政策實施的障礙。

關鍵字

逕行註銷、使用牌照稅、回應性評估

並列摘要

The suspension of License Tax of Direct Suspension of Motor Vehicle has been applied for eight years since April,1998. the policy was originally applied to cooperate with the Supervision Bureau for collecting the License Tax one day before the suspension for the purpose of simplification of paperwork and the convenience of the people. However, the collection of License Tax in countries and cities in tianwan are assigned to MoT, thus created lots problems during the collecting process. Besides, Supervision Bureau is always late in transferring dishonest tax declarations, or even late in due collection period, thus cause the problem of abuse of vehicle license. It arouses seriously arguments and complaints for concerned parties. So, to resume the collection of Vehicle License Tax has become a hot topic for the public. The study uses responsive evaluation and focuses on policy-interested parties’ experiences and the conceptual cognition and intellection of their proposes, concerns and disputes. This study is based on the theory of public estimation and tries to set up some criteria for estimation. The study of the consequence of the execution policies at Direct Suspension of Motor Vehicle License and the process of policy-making and the relations of the different interest of the concerned parties will be the proposal for the government to revise the Said Tax. After many depth-interviews and paper opinion-survey on the said policy between concerned parties, we discover that Direct Suspension of Motor Vehicle License Tax causes huge drainage of tax revenue and increase the cost of tax collection, lower down the efficiency of tax administration, increase the burden of tax payer and is inconvenient to both the mass and tax clerks, especially it increases cases of dishonest tax declaration sharply; furthermore, it takes tax-reverification and tax auditing, and we need more tax man-power. Obviously, this policy needs to be changed. According to License Tax Law No.13 and No.28, the Motor Vehicle License Tax and that car-driver should pay the tax, and Ministry of Finance should revise the concerned codes as it resumes the Sad Tax, but if MoF can settle with MoT to have a common consensus on the way to collect the Motor Vehicle Fuel Tax and resume the collection, most of the consequent problems will be settled peacefully. What is more important is, during the process of the policy-making, we should let most of the concerned parties take part in the discussion of the policy, thus it will heighten the feasibility of the policy and lower down the difficulty of the execution of the policy. (p.s. Motor Vehicle License Tax is levied by Ministry of Finance and Motor Vehicle Fuel Tax is by Ministry of Traffic.)