論欠稅限制出境之合憲性

On the Constitutionality of Restriction on Leaving the State

范文清(Wen-Ching Fann)

《東吳法律學報》 27卷2期 (2015/10) Pp. 35-99

摘要

依據稅捐稽徵法第24 條第3 項之規定，財政部得對欠稅達特定金額之自然人或營利事業之負責人限制出境。這個制度對於保全稅捐而言確有一定的功能，但是它是否合憲，多年來始終爭議不斷。大法官雖然曾經作成釋字第345 號解釋，肯認其符合法律保留的要求，但是其是否能夠符合比例原則的要求？本文即針對這個問題意識，以比例原則檢視限制出境制度。結果發現，現行限制出境制度就裁量基準、限制出境對象之選擇、保全範圍，以及對欠稅人的程序保障等諸多問題點之立法設計皆有違背比例原則之處，有迅予修正之必要。

關鍵字

限制出境 ； 租稅保全 ； 遷徙自由 ； 比例原則 ； 正當程序

並列摘要

According to Tax Collection Act Article 24, Paragraph 3, the Ministry of Finance may request, the National Immigration Agency of the Ministry of Interior to restrict the said taxpayer from exiting the Republic of China. Although this system can make sure the function of tax works, whether it is unconstitutional or not is still controversial. No. 345 interpretation of Justices of the Constitutional Court regard that the system meets the requirements of Principle of Legal Reservation. But whether the system meets the requirements of Principle of Proportionality is still a problem. The article discusses this issue from the point of view of Principle of Proportionality. The conclusion is that the system of Restriction on Leaving has many problems. There are many place does not meet the requirements of Principle of Proportionality such as the guidelines on the exercise of discretion, the way about choosing the man who needs restriction on leaving the state, the range of Tax Safeguards and the due process. T he system should be modified as soon as possible.

並列關鍵字

Restriction on Leaving the State ； Tax Safeguards ； Freedom of movement ； Principle of Proportionality ； Due process

參考文獻

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吳信華(2015)。憲法釋論。三民。

吳啟玄(2003)。限制出境制度之實務研析。翰蘆。

李惠宗(2015)。憲法要義。元照。

林石猛(2015)。行政程序法在稅務爭訟之運用。元照。