租稅法上和解契約與非正式協商

Compromise and Informal Conference in Tax Law

盛子龍(Tzu-Lung Sheng)

《中正大學法學集刊》 46期 (2015/01) Pp. 109-162

摘要

在租稅法領域，稽徵機關與納稅人針對租稅核課有所爭議時，是否以及在何種範圍內可以與納稅人藉由和解契約之締結以化解有關爭議，在我國實務及學理上並未獲得充分之釐清。其次，在我國實務上稽徵機關經常利用協談化解有關租稅核課爭議，究竟這種協談之性質與效力為何，也一直是我國實務上難題。本文將透過比較法研究嘗試釐清上述問題並提出解答。

關鍵字

行政契約 ； 和解契約 ； 非正式協商 ； 稅務協談

並列摘要

In tax law, whether and to what extent a dispute over tax assessment between the tax administrative authority and the taxpayer can be resolved through the conclusion of a compromise with the taxpayer are not fully clarified in either practice or theory in Taiwan. Moreover, the tax administrative authority in our country practice often used to consult together about taxation levy in order to settle the dispute of tax assessment. What really means this nature and effectiveness of tax consultation, which exactly has also been a difficult problem in our practice. The author will attempt to clarify these issues and propose answers in this article through the comparative law study.

並列關鍵字

Administrative Contract ； Compromise ； Informal Conference ； Tax Consultation

參考文獻

李介民(2003)。稅務行政「事實認知之合意」與行政契約。台灣本土法學雜誌。51，191-211。

盛子龍(2005)。當事人對訴訟標的之處分權作為行政訴訟上和解之容許性要件─以稅務訴訟上之事實和解為中心。台灣本土法學雜誌。71，52-123。

盛子龍()。

葛克昌()。

王師凱(2004)。租稅行政契約之研究(碩士論文)。國立政治大學法律學研究所。