實質課稅、推計課稅與協力義務在民事法律關係之應用－評臺北高等行政法院104年度訴字第624號判決

The Application of ＂the Principle of Substantive Taxation＂, ＂Presumptive Taxation＂ and ＂the Obligation of Cooperation＂ to Civil law Relationship- with Reference to Taipei High Administrative Court No.624 (2015)

歐陽誠鴻(Cheng-Hong Ou-Yang)

《法令月刊》 68卷12期 (2017/12) Pp. 66-83

https://doi.org/10.6509/TLM.2017.6812.03

摘要

釐清民事法律關係有助於稅捐法律認定課稅之適用，所得歸屬者與行為歸屬者不同時，國稅機關本於量能課稅原則而就證據資料所顯示所得歸屬者為課徵，就實質獲得所得者所為之課徵行為，不得影響原本民事法律關係之形成。納稅義務人基於憲法規定之依法課稅原則的具體行為係負擔協力義務，納稅義務人掌握課稅所需之事實證據，負擔協力義務而呈現課徵資料以供國稅機關核課，從而依據納稅義務人之證據資料對其所得量能課稅。推計課稅原則係在依法課稅原則下，納稅義務人無法提示明確資料，使國稅機關無法依據證據資料而確實課徵稅捐時，國稅機關為維護稅捐課徵之公正平等，藉由同業利潤標準等間接證據而為綜合情事合理判斷為核定以防稅捐缺漏。納稅義務人認為核課過高或國稅機關發現課徵事實證據而補稅，皆須揭露事實說明原因。納稅義務人於明知國稅機關核課過低而未誠實提示證據事實時，若國稅機關揭露事實合理說明確信納稅義務人逃漏稅捐，則得對納稅義務人裁罰之。

關鍵字

合夥 ； 獨資 ； 稅捐規避 ； 實質課稅 ； 推計課稅 ； 協力義務 ； 量能課稅

並列摘要

To define fact of civil law relationship which can contribute to Tax law. The application of ＂the Principle of Substantive Taxation＂, ＂Presumptive Taxation＂, and ＂the Obligation of Cooperation＂, according to these principle of tax law, National Tax Administration can use Ability-to-Pay Principle of tax law to those people who have incomes to tax in principle. The Obligation of Cooperation Tax Law Principle regulate taxpayer to permit the incomes of the economical substance act to show the real facts, that can permit the National Tax Administration define the fact to tax taxpayer's incomes. If taxpayer with a good faith should but could not show the real facts and evidences, basing on the Taxation According to Law, Because of the Equity and fair Taxation Principle, if taxpayer can not present their incomes fact data, National Tax Administration can use the same incomes condition of taxation estimate principle to tax. However, this situations must define the facts and evidences in those circumstances, like that taxpayer thinks the tax is too high or National Tax Administration checks the tax and think that is too low. No matter what, exposing the facts of civil law act is the core of the tax, the National Tax Administration have to tax in compliance with this rule, also the taxpayer have to do the same.

並列關鍵字

Partnership ； Sole Proprietorship ； Tax Avoidance ； The Principle of Substantive Taxation ； Presumptive Taxation ； the Obligation of Cooperation ； Ability-to-Pay Principle of Tax Law

參考文獻

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