行政罰法影響租稅處罰有關問題之研究

A Study of Administrative Penalty Act Effect On Tax Penalty

陳佳玲(Chia-Ling Chen)

指導教授 ： 莊義雄

長榮大學/管理學院/經營管理研究所(博)/碩士(2006年)

摘要

行政罰法歷經近30年始研擬完成，經立法院於2005年1月14日立法通過，2005年2月5日經總統公佈，並依行政罰法第46條規定一年後實施。
行政罰法之制定，主要在建立共通適用之統一性、綜合性法律，供行政機關裁處各類行政罰時，有一定原則與準繩可資遵循。由於行政罰法之實行，對於租稅案件裁處時，行政裁量權之行使，帶來相當大之衝擊，如故意或過失之舉證、一事不二罰原則等。其規定影響租稅處罰較大者，有下列情形：
一、納稅義務人違反行租稅法上義務之行為，非出於故意或過失者，不予處罰。故稅捐稽徵機關須對納稅義務人違反之行為，負舉證責任。
二、一行為不二罰原則在租稅處罰上之適用。
三、租稅裁罰之審酌加減及擴張規定，增加裁罰之複雜度。
故本研究係針對行政罰法在租稅處罰上適用之問題，提出建議如下：
一、於稅法增訂一事不二罰原則
為配合行政罰法之制定，明定一事不二罰在行政罰上之適用，於我國稅捐稽徵法、關稅法之相關條文，增訂有關一事不二罰原則之規定。
二、於稅法增訂故意或過失之意涵
由於行政罰法並無解釋故意或過失之意義，故稅捐稽徵機關可參考刑法之規定，儘速訂定故意或過失之認定標準，本研究建議於稅捐稽徵法及關稅法，明訂故意或過失之意涵。
三、於稅法增訂責任能力之規定
現行稅法對於納稅義務人之責任能力缺乏明文規定，為配合行政罰法第9條之立法意旨，本研究建議應於稅捐稽徵法及關稅法中，明文規範納稅義務人之責任能力及其裁罰規定。
四、於稅法增訂不知法規減免處罰之規定
現行稅捐法令多為繁複及具有技術性，納稅義務人無法對其相關規定作一通盤瞭解，本研究建議稅捐稽徵機關應參考行政罰法之規定，訂定此類減免之標準。
五、於稅法增訂違章情節重大者加重處罰之規定
行為人違反租稅法上義務，其違章情節重大者，對於國家政府租稅債權侵害甚大，租稅法卻未有針對違章情節重大者，予以加重處罰之規定，故本研究建議於稅捐稽徵法及關稅法，增訂加重處罰之規定。

關鍵字

租稅處罰 ； 行政罰法 ； 一事不二罰 ； 故意或過失

並列摘要

The Administration Penalty Act experienced nearly 30 years to draw up completion, to pass lawmaking by Legislative Yuan on January 14th in 2005, to announce by the president on February 5th in 2005, and to carry out one year late according to Article 46.
The Administration Penalty Act is setting up the united, comprehensive law mainly, be provided for certain principle and criterion can be followed when the administrative organization is punishing.
Because of the Administration Penalty Act enforce, it brings impact greatly when tax organization punishes for illegality.
There are the following situations to effect on tax penalty greatly.
A. An act in breach of duty under tax law is not punishable unless committed intentionally or negligently. So tax organization must to give proof or evidence that taxpayer commit a violate.
B. Double Jeopardy is applied in the tax administrative penalty
C. When Decision on imposition, increase, reduction and expansion of tax penalty. This is increasing complexity of the punishment.
So this research treats about the Administrative Penalty Act applying to tax penalty, and putting forward following suggestion.
A. Revising and enlarging Double Jeopardy in the tax law.
For matching with the Administrative Penalty Act’s establishment, revising and enlarging Double Jeopardy in the Tax Collection Act and Tariff Act.
B. Revising and enlarging the meaning of intention or negligence in the tax law.
Owing to the Administrative Penalty Act have not explained the meaning of intention or negligence. So tax organization may consult the criminal law to revise and enlarge the meaning of intention or negligence in the Tax Collection Act and Tariff Act.
C. Revising and enlarging the capacity for duties in the tax law.
The current tax law lacks for the capacity for duties clearly. For matching with the Administrative Penalty Act’s establishment, so this research suggests revising and enlarging the capacity for duties Tax Collection Act and Tariff Act.
D. Revising and enlarging the regulation by reason of his ignorance of the law, the penalty may be reduced or remitted in the tax law.
The current tax law is complexity and technicality, so taxpayer unable to understanding overall. This research’s suggestion for tax organization should consult the Administrative Penalty Act to revise and enlarge the regulation as the same.
E. Revising and enlarging the regulations in violation of rules and regulations seriously to aggravate penalty in the tax law.
Taxpayer violates the obligation seriously on the tax law. That is encroached on national government's tax credit rights hugely. So this research’s suggestion for tax organization may revise and enlarge the regulations about this situation in the Tax Collection Act and Tariff Act.

並列關鍵字

Tax penalty ； the Administration Penalty Act ； Double Jeopardy ； intentionally or negligently

參考文獻

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