北區國稅局限制出境及禁止財產處分登記與稅捐徵起之關係

A study on the Relationships among Placement of Restriction of Exitand, Prohibited from the Disposal of Property and Taxation levy of the National Tax Administration of Northern.

謝嘉玲(Chia-Ling Hsieh)

指導教授 ： 林利萱

元智大學/管理學院/管理碩士在職專班/碩士(2011年)

摘要

現行稅捐稽徵機關常用之稅捐保全措施為禁止處分及限制出境2項，惟為達租稅公平或經濟效益，此2項稅捐保全措施對北區國稅局而言，何項較具促使納稅義務人儘速繳納之功效，以利欠稅清理，值得探討；又此2項稅捐保全措施是否會因納稅義務人所處地域不同，造成稅捐徵起效益有差異，實有研究之必要，因此藉由北區國稅局稅捐保全辦理成效之差異分析，並依據該研究結果提出建議，俾供主管機關修訂相關配套措施或立法機關增修法令之參考，以維租稅公平。
本論文以北區國稅局為樣本，擷取94至98年五年期間，每年1月至12月期間相關資料，分別選取其轄內9個縣市於辦理禁止處分及限制出境之稅捐保全措施，及在繳清、提供擔保、逾徵收期間或其他法定原因塗銷或解除件數及金額等相關資料，進行敘述性統計分析，並針對北區國稅局及其轄內9個縣市，於禁止處分或限制出境辦理稽徵效率作差異檢定。
實證結果顯示，以稅捐保全之徵起效益而言，北區國稅局及其轄內部分縣市，於辦理稅捐保全後因繳清或提供擔保而塗銷禁止處分平均徵起金額及件數比例方面均明顯較解除限制出境有顯著差異，意即禁止處分較達到稅捐保全之實際成效。北區國稅局轄內不同縣市國稅稽徵機關辦理禁止處分後因繳清或提供擔保而塗銷禁止處分，在徵起件數比例上會因縣市地域不同而有差異，依此結果應依地域性加強禁止處分措施較有實益。

關鍵字

稅捐保全

並列摘要

Taxation safeguards commonly adopted by current authorities concerned of taxation are Prohibition of the Disposal of Property and Outbound Control. In order to fulfill fair taxation or economic interests, it is important to find the more effective one among these two measures, for the National Tax Administration of Northern Taiwan, to enhance the tax levying from tax payers. It is also necessary to determine if these two measures will result in different tax levying effectiveness according to different regions of tax payers. Therefore, upon the difference analysis of taxation safeguards effectiveness in the National Tax Administration of Northern Taiwan, and according to the research findings, this paper proposes suggestions for the authorities to revise the related measures or for legislative authorities to amend the laws to maintain fair taxation.
This paper treats the National Tax Administration of Northern Taiwan as the sample, and extracts the related data from January to December of 2005 to 2009. Descriptive statistics are conducted on taxation safeguards of Prohibition of the Disposal of Property and Outbound Control, as well as numbers and amount regarding paying-off, guarantee and tax delinquency in nine counties and cities. This paper further validates the difference of levy efficiency of Prohibition of the Disposal of Property or Outbound Control in the National Tax Administration of Northern Taiwan and the nine counties and cities.
The empirical results demonstrate that as to levying interest of taxation safeguards, the National Tax Administration of Northern Taiwan and the relevant counties and cities have average levying amount and cases of deletion of Prohibition of the Disposal of Property with paying-off or guarantee more significantly different from the deletion of Outbound Control. In other words, Prohibition of the Disposal of Property is more effective as taxation safeguards. After the National Tax Administration of Northern Taiwan and the relevant authorities implement Prohibition of the Disposal of Property, the number of levying cases regarding deletion of Prohibition of the Disposal of Property with paying-off or guarantee will be different in different counties, cities and regions. Based on this finding, Prohibition of the Disposal of Property should be reinforced in different regions.

並列關鍵字

Taxation safeguards

參考文獻

4. 黃柏青（2008），「從基本權保障論稅捐保全制度」，國立政治大學法學院碩士在職專班碩士論文。

3. James Conrad and Larry Deboer (1988), Rural Property Tax Delinquency and Recession in Agriculture, American Journal of Agricultural Economics 70 (3), 553-559。

中文部分

書籍

1. 王建煊（2009），《租稅法》，臺北：文笙書局股份有限公司。