透過您的圖書館登入
IP:18.119.131.178
  • 學位論文

綜合所得稅漏稅罰之理論與實務研究

A Study on Punishment for Individual Income Tax Evasion

指導教授 : 葛克昌
若您是本文的作者,可授權文章由華藝線上圖書館中協助推廣。

摘要


租稅行政罰區分為行為罰與漏稅罰,而漏稅罰之處罰要件應以《納稅者權益保護法》第7條第8項為準。亦即納稅義務人有故意隱匿重要事實致使產生漏稅之結果,方得處以漏稅罰。而《所得基本稅額條例》第15條2項屬於漏稅罰之規定,所以欲對納稅義務人處以漏稅罰須符合《納稅者權益保護法》第7條第8項之規定。而納稅義務人於稽徵機關裁罰前就主動更正錯誤並補繳稅款,應有稅捐稽徵法第48-1條自動補報而得免罰規定的適用。僅有稽徵機關承辦人員簽名並附註處理中之表面作為並非能作為稽徵機關指定調查人員已進行調查之證明。又稽徵機關行政調查行為應符合法律規定之程序,應對調查之對象、目的、具體範圍等事項詳加記錄,否則即屬違反正當程序之要求。而稽徵機關不能單以裁罰符合裁罰倍數參考表即主張其處分無瑕疵,仍須於個案中,考量納稅義務人惡性較低、有助於節省成本、利於國庫之行為等於個案中不同之情狀,並有適用裁罰倍數參考表使用須知第四點之義務。若稽徵機關未為考量個案情節,實為裁量濫用與怠惰。而對納稅義務人所為之禁止財產移轉之租稅保全處分,應以納稅義務人有欠繳應納稅款為前提,若僅有罰鍰處分應不得單獨作為禁止處分之理由。此為罰鍰不具有租稅優先權所為之當然解釋。

並列摘要


The Punishment for tax evasion shall be subject to Article 7 (8) of the Taxpayer Rights Protection Act.That is to say, the taxpayer has the intention to conceal important facts and result in tax evasion. Article 15 (2) of the Basic income Taxes Regulations is a provision for tax evasion. Therefore, if Taxation authority want to impose tax evasion on the taxpayer, it must comply with the provisions of Article 7 (8) of the Taxpayer's Rights Protection Law.If the taxpayer voluntarily corrects the mistake and pays it before the penalty, there should be the application of the penalty-free provision in Article 48-1 of the Tax Collection Act. Only the signature cannot be used as proof that the authority has conducted an investigation . The administrative investigation shall comply with the due procedures of law , and shall record the details of the object, purpose and specific scope of the investigation.The collection authority must consider various circumstances as the basis for punishment in the case, otherwise it is discretionary abuse and laziness.If the taxpayer has only a fine and no tax is owed, there is no application of Article 24 of the Tax Collection Act. This is because fines do not have a Priority in the Collection of Taxes Over General Claims by Creditors.

參考文獻


一、專書(含研究報告)
1.陳清秀,《現代稅法原理與國際稅法》,2010年10月,2版1刷
2.陳清秀,《稅法總論》,2014年9月,8版1刷
3.陳清秀,《行政訴訟法》,2009年10月,3版1刷
4.陳清秀,稅法總論,元照,第8版,2014年9月

延伸閱讀