租稅法中裁罰金額及倍數之探討－以稅務違章案件裁罰金額或倍數參考表為中心

The Administrative Penalty of Fines of the Tax Acts-Focus on the Reference Table for Fines and Multiples of Punishments

洪家殷(Chia-Yin Hung)

《臺北大學法學論叢》 78期 (2011/06) Pp. 1-41

https://doi.org/10.6774/TULR.201106.0001

摘要

國家對人民違反租稅義務之處罰，可施以租稅刑罰或租稅秩序罰。租稅秩序罰中，不論行爲罰或漏稅罰，最常見之處罰種類即爲罰鍰。對於罰鍰之額度，現行稅法帶有應受法定羈束或容許裁量之規定。當有裁量之空間時，稽徵機關究應如何作出最恰當之裁處，並非易事。財政部乃本於其職權發布「稅務違章案件裁罰金額或倍數參考表」，供各稽徵機關於行使其裁量權時，有一客觀之標準可茲參照。惟行政罰法於民國95年施行後，於其第18條亦有關於裁處罰鍰時應審酌因素之規定。而上述裁罰參考表之規定，是否與行政罰法第18條規定相一致，即有探討之必要。本文將先說明租稅秩序罰之基本概念，包括租稅刑罰及租稅秩序罰、行爲罰及漏稅罰等；其次，以租稅法上有關罰鍰規定之態樣及額度爲探討對象；再者，將以行政罰法第18條規定之各種審酌因素爲論究之重點，並及於其與裁罰參考表之關係。然後，再探究裁罰參考表性質及效力，尤其著重在各種審酌因素之整理及歸納，再從事進一涉之檢討，並提出可能之改進建議。最後，則回歸到法院之審查，歸納出法院之立場，以顯現出法院是否確已盡其審查之義務，及須再爲改善之處。

關鍵字

租稅刑罰 ； 租稅秩序罰 ； 行爲罰 ； 漏稅罰 ； 罰鍰 ； 罰鍰裁量 ； 行政罰法第18條

並列摘要

The punishments of violating Tax-Related objections are Tax-Related Penal Punishment and Tax-Related Punishment. On the different kinds of Tax-Related Punishment means, the competent administrative authorities usually take the action of Tax-Related Fines. To the amount of fines, the Tax Acts have the articles of discretion. While the proper amount of fines is always difficult to administrative authorities to decide.
The Ministry of Finance in its terms of reference releases the ”Reference Table for Fines and Multiples of Punishments” for the tax authority's discretion in the exercise of its right, for an objective standard can be applied. However, the Administrative Penalty Act come into force and in its article 18 also set up the considerations which shall be given to such factors as the culpability of the act in breach of duty under administrative law. Whether the ”Reference Table for Fines and Multiples of Punishments” above should apply the article 18 or not is the need to explore.
This article would like to explain the basic concept of tax penalty, including tax penalties, other acts of punishment, and tax evasion; Secondly, the considerations of article 18 would be discussed, Moreover, we will emphases in a variety of discretionary factors trials and engage in a further review and suggest possible the recommendations for improvement. Finally, we will return to the court's review, summarized the position of a Court order to show up whether the court had done its review of the obligations, and shall be for the Improvement.

並列關鍵字

Tax-Related Penal Punishment ； Tax-Related Punishment ； Punishment for Violating of a Duty to Act in Relation to the Tax Law ； Punishment for Tax Evasion ； Fines ； Discretion of fines ； Article 18 of Administrative Penalty Act

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