我國所得稅推計課稅實務之研究

The Practical Study of Income Tax Estimation in Taiwan

黃慧英(Hui-Ying Huang)

指導教授 ： 戚務君 ； 盛子龍

中原大學/商學院/會計研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100170

摘要

所得稅核課，固然以實額課稅為理想，然而源於各種原因使然，使實額課稅發生困難或者不可行，以致得以推計方式核課所得稅，所得稅推計課稅有其目的正當性，合法性亦受到法、學界所肯認，在所得稅之核課，運用推計方式核課所得者極多。我國所得稅法上雖無推計課稅一詞之用語，但是在法條中卻明定所得稅推計之要件及方法，可知推計課稅有其重要性，然而所得稅推計課稅雖重要，惟多年來學者大部分致力於推計課稅規範基礎之研究或者從納稅義務人協力義務與推計課稅之關係加以探討，並無針對所得稅推計課稅實務面加以研究，然所得稅推計課稅，自有所得稅法訂定即有推計課稅之採行，因此影響層面最大者，應在具體執行之層面，因為所得稅推計課稅對納稅義務人而言，是權益保障之防線，對稽徵機關而言，是實現稅捐負擔公平降低稽徵成本之手段，然而也因此形成爭訟之源，因此有必要從實務之具體實行面加以研究。

本研究為使從事所得稅核課之稽徵人員以及納稅義務人雙方，徹底了解所得稅推計課稅之內涵，因此先從推計課稅之基本概念論述，再漸層進入推計課稅之一般容許性，並深入說明其具體適法之要件，同時將會計原則與所額稅推計課稅之關係加以連結，使推計課稅在執行時更具務實之觀點，再來即是對實務上所得稅推計課稅之案件，依會計學上之所得要素觀念加以分類，使需要者能清楚了解所得稅推計課稅之類型及其准駁依據，最後為提昇所得稅推計課稅之品質以及維護納稅義務人之權益，蒐集歷年來有關所得稅推計課稅之撤銷案例，加以瑕疵類型化，以是否以及如何推計之原則及前提要件為分類之標準，希冀能對實務界及納稅義務人有所幫助。

具體適法、實質公平之租稅核課，長久以來為財稅界之理想，然而租稅核課不可諱言的，屬政府對人民財產權之干預，因此納稅義務人有可能在私利之前提下，進行租稅之規劃或規避，合法的租稅規劃，不為法之所阻，但租稅規避則屬脫法行為，稽徵機關困難在於如何防止納稅義務人租稅規避的脫法行為，也因此有所謂經濟觀察法之運用，以落實質課稅之租稅負擔公平的目的性。因此本論文亦對此提出結論與建議，從實現租稅負擔公平之角度著眼，建議修正所得稅法部分條文；另外為使所得稅推計課稅之訟源得以疏減，亦對稽徵稽關提出建議，建議以實務操作面著眼，其不外乎以提昇品質及查審之透明化，使徵納雙方能凝聚共識，不作無謂之爭訟；至於納稅義務人方面，則以其權益考量為著眼，建議應慎選受託代理人以免權益受損。

關鍵字

推計課稅 ； 所得稅

並列摘要

Although it is desirable to tax by the real taxable amount, there are various reasons that make it difficult or even unable to practice. Therefore we have to tax under estimation. Income tax estimation grants its suitableness in purpose and its legality is admitted by academics and practice field. There is no specific wording about income tax estimation in the Internal Income Codes but the Codes do regulate the conditions and measures for the income tax estimation. Recent studies focus on the regularity basis on the income tax estimation and the relationship between taxpayer’s united- effort obligation and the income tax estimation. But studies on the practice of the income tax estimation are rare. The Internal Income Codes have already regulated the adoption of the income tax estimation so what really matters is the practice of the income tax estimation because it is the deadline of taxpayers’ right and interest. On the other hand, the income tax estimation should be is a better way that reduces the collecting cost for the tax collectors but hence becomes the cause of lawsuits. Therefore it is essential to study on the practice of the income tax estimation

To understand the content of the income tax estimation, we first discuss the basic concept then subsequently discuss its permit and thoroughly explain its specific conditions. Meanwhile we connect the accounting principles and the income tax estimation to make it more practical. Then we categorize the cases on the income tax estimation by the income elements in accounting. Thus we have a better understanding of the classification and accordance of the income tax estimation. Finally, to improve the quality of the income tax estimation and protect taxpayers’ right and interest, we collect the revoked case on the income tax estimation over the year and categorize the defected cases. The category is based on the principle and premise of the income tax estimation. We hope that it is helpful to the practice and the taxpayers.

Legal and substantive taxation is an ideal in public finance. Taxation could be the government’s intervene over people’s property right. Hence the taxpayer could proceed tax planning or tax evasion. Tax planning is legal but tax evasion is not. It is difficult for the tax collector to prevent the taxpayer from the illegal tax evasion. Therefore, there are economic observations to enforce the purpose of substantive taxation. By means of achieving fair and substantive taxation, we suggest to modify some rules in the Internal Income Codes. On the other hand, to reduce the lawsuits on the income tax estimation, we suggest the tax collector to focus on the practice such as improving the quality and transparency of the investigation to condense a common consensus for the taxpayer and the tax collector. Thus it can reduce the unnecessary lawsuits. We also suggest that the taxpayers should carefully choose the tax agent to protect their right and interest.

並列關鍵字

tax under estimation ； income tax

參考文獻

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30、 葛克昌，人民有依法律納稅之義務-以大法官會議解釋文中心，收錄稅法基本問題-財政憲法編，1997年7月。

參考文獻

壹、書籍期刊