所得稅法第88條以下規定了所得稅的扣繳制度,具有靈活調整國庫稅收調度,全力配合政務推展、掌握課稅資料提升稽徵效率、具分期付稅減輕納稅義務人之一次性負擔等功能,基本上是值得存在的制度。但隨著國際交易頻繁,企業多角化與多元化的發展,產生的交易行為也更為複雜,導致各種交易行為產生了所得扣繳適用上問題,因此所得扣繳相關之解釋函令陸續出現,而這些解釋函令在適用上,針對不同的納稅義務人時,又有些不同的規定情形發生,導致在扣繳在實務執行上存在著重大的爭議。 本研究針對我國所得稅扣繳制度中關於扣繳義務人應為何人?應扣繳所得及所得類別的判斷、非居住者所得申報制度以及扣繳義務人若未盡到其扣繳義務所衍生的補繳責任及處罰等問題加以探討。
Article 88 of Income Tax Act constructs tax withholding system, which improves the flexibility of tax revenue, cooperation with government administration, and efficiency of tax collection. In addition, its installment-like nature reduces taxpayer’s burden on one-time payment . Overall, it’s a worth existing system. However, with the growth of international trade and diversification of business development, transactions become more complex. As a result, withholding related legal interpretations are generated and applied to distinguished circumstances constantly. Therefore, the implementation of withholding in practice is significantly controversial. This study is focused on issues of who should be the withholding agent, what should be withholding income and its categories, how is the non-resident tax return system, and what are the derived responsibility and penalties while withholding agent fails to fulfill its withholding obligations.