論家庭所得課稅制度－兼評大法官釋字第三一八號解釋

A Study of Household Income Taxation: From the Perspective of the J.Y. Interpretation No. 318

柯格鐘(Ke-Chung Ko)

《東吳法律學報》 20卷4期 (2009/04) Pp. 89-147

https://doi.org/10.6416/SLR.200904.0089

摘要

我國所得稅法第十五條，關於納稅義務人應與其配偶及合於第十七條第一項規定之受扶養親屬，合併申報所得稅之規定（即為家庭所得課稅制度），大法官釋字第三一八號解釋雖認為合併計算稅額部分有與租稅公平原則不符之處，但卻未予宣告違憲，以致於至今為止的實務見解均認為，上述合併係屬合憲性規定而一直適用至今。本文以為上開條文，存在混淆程序法及實體法之觀念，導致租稅懲罰婚姻之效果，不當加重納稅義務人之稅捐稽徵協力義務等問題，應明白宣告其違憲，以促使立法者儘速修正相關條文。

關鍵字

家庭所得 ； 家戶課稅 ； 消費單位 ； 個人課稅 ； 課稅單位 ； 合併申報 ； 婚姻懲罰 ； 租稅中立

並列摘要

According to the Act 15 of Personal Income Tax Law in Taiwan the man who is married has to apply his tax affairs with his spouse and the relatives who base on the Act 17 and receive alimony from him. The Constitutional Court hasn't mentioned these regulations against the constitution law in his No. 318 of Explains, even though they are not fitted to the principle of tax equality. The Practice in tax affairs is therefore of the opinion that this Family Unit Basis in Personal income Tax Law is validity. In my opinion these regulations are against the constitutional law because of they confuse the meanings between material significance of right subject and the procedure meaning of apply, stimulate the effect of marriage penalty in tax law and increase improperly the cooperation obligation of the tax debtor. The Legislative Yuan should take actions to enact the new rules for the married people.

並列關鍵字

Tax Entity ； Taxable Unit ； Consumption Unit ； Independent Taxation ； Family Unit Basis ； Marriage Penalty ； Marriage Neutral

參考文獻

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吳金柱(2004)。綜合所得稅申報單位淺析－家庭成員應單獨申報還是合併申報？。稅務旬刊。1895，7-10。

吳金柱(2006)。綜所稅免稅額扣除額減除法制之檢討（上）。稅務旬刊。1962，7-14。

吳金柱(2006)。綜所稅免稅額扣除額減除法制之檢討（下）。稅務旬刊。1963，28-32。