我國營業稅查定課徵制度合理性之研究

Research on Tenability Business Tax System Assessed by the Tax Authority

李柏忠(Po-Chung Li)

指導教授 ： 丘邦翰

元智大學/管理學院/管理碩士在職專班/碩士(2012年)

摘要

稅捐課徵原則，首重公平合理，稅制與法律之不足，將影響租稅之公平。本研究即運用稅法之建制原則，針對我國營業稅法之立法理由進行探討，以立法者及全體納稅義務人之立場，審查我國營業稅查定課徵制度部分條文，是否符合憲法之平等原則、比例原則及租稅中立性；及檢視法規命令是否符合基本規範之內容及其限制，行政規則是否符合其規範之界限，以保護全體納稅義務人之權利及健全營業稅稅制。
本文針對查定課徵制度評析歸納出五個結論面向問題並提出改進建議：（一）查定課徵營業人方面：營業性質特殊營業人明定於稅法，不宜由財政部發布令釋規定；提高小規模營業人之營業稅稅率為2%至3%之間。（二）稅籍管理方面：非營業稅課稅對象及自力耕作者始得免辦營業登記；營業人銷售「飼料及未經加工之生鮮農、林、漁、牧產物、副產物」及未達營業稅起徵點者，仍應辦理營業登記。（三）營業稅起徵點方面：小規模營業人之營業稅不分業別同一起徴點；起徵點明定於稅法並依消費者物價指數調整。（四）攤販管理面：取消攤販最高查定銷售額限制；攤販銷售額查定要點併入營業稅特種稅額查定辦法。（五）帳簿憑證管理面：推廣使用收銀機及POS系統開立統一發票；取消小規模營業人銷售免給與他人憑證及攤販免記帳之規定。

關鍵字

查定課徵 ； 平等原則 ； 小規模營業人

並列摘要

Taxes levied on the principle, first emphasis should be fair and reasonable. The inadequacy of tax system and the law, will affect the fair tax. In this study, the use of developing principles of tax law, point the legislative for reasons of our country business tax to explore from the position of legislators and all taxpayers to check our assessed by the tax authority for business tax system, the constitutionality of the principle of equality, proportionality and neutrality; and check the regulations command compliance with basic standards of content and its limitations, the administrative rules are consistent with its specification of the boundaries, in order to protect the rights of all taxpayers and improve the business tax system.
This paper summarized the five conclusion of business tax system assessed by the tax authority for and recommendations for improvement: (a) assessed by the tax authority for business tax business entities: the special nature of the business entities is scheduled to tax law that may not be released by the Ministry of Finance issued regulations. Increasing the Small Business Entities business tax rate of 2% to 3%. (B) Tax registration management: non-taxable sales tax and the exemption may only no business registration; business entities selling "of fresh feed and unprocessed agricultural, forestry, fishing, animal husbandry products, by-products" and below the business tax threshold who should apply for business registration. (C) Business tax threshold: business tax threshold of Small Business Entities regardless of industry, that is scheduled for tax threshold and by the consumer price index adjustment. (D) Management vendors: the abolition of the assessed sales of vendors’ restrictions, and set of special tax investigation into the business tax scheme set out. (E) Management books and credentials: promoting the use of cash registers and POS systems to use uniform invoice; cancel the sale of Small Business Entities free to give vouchers and vendors provided free account.

並列關鍵字

assessed by the tax authority ； principle of equality ； Small Business Entities

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