納稅者權利保護法施行前後之稅捐規避

稅捐規避，是指納稅義務人基於規避稅捐之意圖，濫用法律形成之手段，亦即透過複雜而多重迂迴之法律形式的安排，迴避稅捐負擔構成要件之規定或滿足減輕稅捐負擔構成要件規定，藉以使其本人或第三人獲得稅捐上之利益。由於稅捐規避行為，違反量能課稅原則、平等原則及各稅目之立法目的，屬於鑽法律漏洞的行為，故應容許稅捐稽徵機關調整課稅，學理、實務上就此並無爭議。然而稅捐稽徵機關得否將納稅者之稅捐規避行為，進一步認定屬漏稅行為，並處以漏稅罰，為我國早年爭議許久之問題。民國 105 年 12 月 28 日總統公布之納稅者權利保護法第 7 條明文規定，就稅捐規避行為得加徵滯納金、利息，但原則上不得處罰；然如於稅務申報或接受調查時，違反真實揭露義務之行為，則不在此限。因此如何詮釋此一條文規範意義及具體運用，攸關納稅義務人之權益，且足以評析納稅義務人之權利保障，是否因此項立法而獲得提昇。本文將依章節分別說明論文之研究動機、目的、稅捐規避之概念，並就易混淆之觀念及常見之爭議進行說明，再以納稅者保護法施行後所生之相關問題進行研究與釐清。其次，輔以近期實務上之稅捐規避案例進行評析，統整實務上針對稅捐規避爭議之相關見解。最後嘗試從本次納稅者保護法之立法內容、精神，建議未來稅捐規避應有之規範取向，期納稅者保護法之規範目的得以落實。

關鍵字

納稅者權利保護法；稅捐規避；租稅規避；漏稅罰；實質課稅原則；租稅法律主義；量能課稅；租稅公平；平等原則

並列摘要

Tax avoidance refers to the taxpayer’s intention to avoid taxation, which includes complicated arrangements in the form of maneuvers, avoidance of taxation or legal tax saving, by which oneself or a third party can obtain the benefit of tax. According to the Constitutional principle of Equality and Ability-to-Pay principle of Tax Law,the tax avoidance violation of the principle of taxation are acts of exploiting loopholes in the law. Therefore, the tax authorities should adjust the taxation, and the academic and practical have no objection. However, whether the tax authorities can further determine that the tax avoidance behavior of the taxpayer is tax evasion and impose tax evasion penalties has been a long-standing issue in my country in the early years. Article 7 of the Taxpayer Rights Protection Act promulgated by the President on December 28, 2015 clearly stipulates that late fees and interest may be imposed for tax avoidance, but in principle, no penalty shall be imposed；however, this does not apply to violations of the obligation of true disclosure during tax declaration or investigation. Therefore, how to interpret the normative meaning and specific application of this article is related to the rights and interests of taxpayers, and it is sufficient to evaluate whether the protection of the rights of taxpayers has been improved by this legislation. This article will explain the research motive, purpose, and concept of tax avoidance of the thesis according to chapters, and explain the confusing concepts and common disputes, and then research and clarify the related issues after the implementation of the taxpayer protection law. Secondly, supplemented by recent practical tax avoidance cases for review and analysis, the relevant opinions on tax avoidance disputes in practice will be consolidated. Finally, I tried to propose the normative orientation of tax avoidance in the future based on the Taxpayer Rights Protection Act, so that the normative purpose of the law can be implemented.

並列關鍵字

Taxpayer Rights Protection Act ； tax avoidance ； tax shelter ； tax evasion ； the principle of substance taxation ； substantive taxation principle ； substance over form ； taxation legalism ； ability-to-pay principle ； tax equity ； principle of equality