論漏稅罰於租稅處罰之定位

Positioning Administrative Penalty of Tax Evasion in the Punishment of Tax Law

林蔡承(Tsai-Chen Lin)

《法令月刊》 64卷9期 (2013/09) Pp. 105-120

https://doi.org/10.6509/TLM.201309_64(9).0005

摘要

由於租稅處罰在我國經常引發爭議，學界雖不斷有所批評，但實務界則相對保守，以致問題一直未能解決。此與我國稅法整體制度或有密切之關聯，本文藉由檢討我國各種租稅處罰之構成要件，點出我國現行漏稅罰規定之不當及矛盾之處，進而定位漏稅罰在租稅處罰之地位。尤其在行政罰之漏稅罰與刑事罰之逃漏稅捐罪，本文對於兩者之功能及界限有深入討論，認為應對於故意漏稅者處以刑罰，行政罰上之漏稅罰則僅適用於過失犯。最後，在立法論上，提出修法的建議，並對於未修法前之現行稅法規範，提供實務界可茲應對之方式。

關鍵字

漏稅罰 ； 行為罰 ； 行政罰 ； 逃漏稅捐罪 ； 租稅處罰 ； 量的區別

並列摘要

Due to the tax penalties are often-controversial in our country, even academia constantly criticized, but the field of legal practice are still conservative, so that the problem has not been resolved yet. This may be closely related to the overall tax system and regulations. This study, will review and analyze the requirements of various tax penalties to highlight the impropriety and contradiction of provisions of administrative penalty of tax evasion, then positioning the status of administrative penalty of tax evasion in the tax penalties system. In particular, this paper has an in depth research for the function and boundary of administrative penalty of tax evasion and criminal penalty of tax evasion. Research results would show that when the taxpayer deliberately violate tax evasion should be punished by criminal punishments, administrative penalty of tax evasion apply only to negligent commission. Finally, in the legislative level, put forward the proposal of amendment, and before of that, this paper also proposed a temporary solution for the legal practice.

並列關鍵字

Administrative Penalty of Tax Evasion ； Punishment for Violating the Duty to Act ； Administrative Punishment ； Criminal Penalty of Tax Evasion ； Punishment of Tax Law ； Distinction of Quantity

參考文獻

林鈺雄(2009)。新刑法總則。元照。

林錫堯(2005)。行政罰法。元照。

林進富(2002)。租稅法新論。三民。

洪家殷(2006)。行政罰法論。五南。

蔡震榮、鄭善印(2008)。行政罰法逐條釋義。新學林。