遺產稅執行程序之研究

A Study on the Compulsory Execution Procedure of Estate Tax

李垂章(Lee Chui-Chang)

指導教授 ： 黃俊杰

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2013年)

摘要

本論文旨在探討遺產稅之課徵及行政執行程序之研究，涉及遺產稅之核課，及義務人逾繳納期限而未繳納，移送法務部行政執行署所屬分署執行時之執行態樣，並就法務部、財政部函釋、行政訴訟裁判及行政執行程序之爭議加以討論。
在執行程序中常有爭議，因此提出尚待釐清問題如下：一、遺產稅納稅義務人於行政執行之限制住居與稅捐保全之限制出境之差異。二、遺產稅是否為連帶債務之爭議。三、遺產稅得否就義務人固有財產執行之爭議。四、遺產中不動產之代位申辦繼承登記之爭議。本文將上述爭議於第三章及第四章予以探討。
本論文共分五章：第一章緒論。本章說明本文之研究動機、目的，問題提出，並確立研究範圍與限制、研究方法、研究架構及文獻回顧。第二章遺產稅之課徵、執行名義之取得及移送執行。本章說明被繼承人死亡後，有關遺產稅之課徵程序，納稅義務人遺產稅申報義務，稽徵機關決定應納稅額、裁處罰鍰，稅額繳款書、裁處書之送達，以及義務人逾期不履行，移送行政執行分署強制執行之程序。第三章限制住居與限制出境之比較。本章就行政執行之限制住居與稅捐保全之限制出境之法律依據、實務見解分別論述，以及差異予以彙整。第四章遺產稅執行實務爭議之探討。本章主要就稅法上連帶債務、遺產稅為連帶債務、遺產稅之執行得否就義務人固有財產執行爭議、遺產中不動產之代位申辦繼承登記之爭議等行政執行程序予以探討。第五章結論與建議。本章將綜合前述各章的相關論述，整理並做成結論，對現行制度提出建議。

關鍵字

遺產稅 ； 核課期間 ； 徵收期間 ； 行政執行 ； 限制住居 ； 限制出境 ； 限制出海 ； 稅法上連帶債務 ； 代位申辦繼承登記

並列摘要

The dissertation focuses on the collection and the compulsory execution procedure of estate tax. It consists of the collection of estate tax and the issues about referring for compulsory enforcement while taxpayers fail to pay. Moreover, it also discusses the disputes concerning the interpretation of the Ministry of Justice and Ministry of Finance, the judgments of the administrative procedure ,and executive compulsory execution procedures.
On account of the disputes in the executive compulsory execution procedures, there are some issues needed to decipher: I. The difference between a limitation on one’s residence under the executive compulsory execution procedures and a ban on leaving the country under disposal for preservation of taxes. II. Dose the collection of estate tax belong to joint and several obligations in debt? III. Can the competent tax authority collect estate tax from an inheritor’s inherent property? IV. The subrogation in the application for registration of inheritance related to immovable property in an inheritance. These disputes will be discussed in chapter 3 and 4.
There are five chapters in the dissertation. Chapter 1 is the introduction. It consists of the searching motivation, the purpose of the dissertation, and bringing up some questions. It also the illustrate the scope, the method, and the framework of the dissertation. Besides, it introduced the documents cited by the dissertation as well. Chapter 2 mainly concentrates on collection of estate tax, the obtainment of the titles for compulsory execution, and the excusive compulsory execution procedure. This chapter explains the taxpayer’s declaration obligation, the decision of the tax payable and fine from the competent tax authority, and the delivery about tax payment notice, and the excusive compulsory execution procedure while the taxpayers fail to pay. Chapter 3 is the comparison about “a limitation on one’s residence” and “a ban on leaving the country ”. It explains legal basis and practical opinions and synthesizes the similarities and dissimilarities of the two items. Chapter 4 is about the practical disputes on the excusive compulsory execution of estate tax. This chapter mainly focus on joint and several obligations in debt related to tax, the issue about the competent tax authority collect estate tax from an inheritor’s inherent property, and the problem to the subrogation in the application for registration of inheritance related to immovable property in an inheritance. The chapter 5 is conclusion and suggestion.

並列關鍵字

estate tax ； the periods for assessment ； the period for collection of a tax ； executive compulsory execution ； a limitation on one’s residence a ban on leaving the country ； a ban on leaving the country ； a ban on leaving a seaport ； joint and several obligations in debt related to tax ； Subrogation in the application for registration of inheritance

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