正當法律程序之研究－以稅法規定「報經財政部核准」為中心

在台灣，正當法律程序已是憲法的要求。正當法律程序的落實，關係著基本權的保障。我國現行稅法中，只有6個法條有行政行為前須先「報經財政部核准」的強制規定。究其文意及立法意旨，立法者認為係涉及不確定法律概念及對人民產生重大之不利益之課稅處分，應視為例外課稅之情形，故希望藉由組織及程序的設計，防止稅捐機關的草率行政行為與濫權。故本文認為稅捐機關未踐行「報經財政部核准」程序之明文規範時，鑑於導正租稅高權行使之正確概念，及確立納稅人之程序權利具有憲法位階之高密度保障性質，以該課稅處分為無效始為妥當，如此才能彰顯重視納稅人之基本權保障及程序保障之精神。

關鍵字

正當法律程序；報經財政部核准；無效

並列摘要

In Taiwan, due process of law is a constitutional requirement. The implementation of it safeguards fundamental rights. There are only six articles of tax law that have mandatory provision for ”report to the Ministry of Finance for approval” before the administrative act by tax collection authority. The articles, recognized involving ambiguous concepts and material adverse taxing for taxpayers, are deemed an exceptional taxing by legislators. Legislators intend to prevent rash taxing and abuse of power by designing an appropriate organization and procedure. Therefore, for purpose of protecting the fundamental rights and the procedural rights of taxpayers, the research advocates that if the tax collection authority violates the tax collective procedures mentioned above should, it should be declared invalid.