兩岸稅務行政爭訟救濟實務之比較研究

稅務行政爭訟救濟制度是現代國家的一項重要法律制度，其形成和發展歷經一個漫長的歷史過程，兩岸由於歷史造成分隔五十餘年，在政治、文化背景之不同，又因受地域之隔閡，資訊之不對稱，法律所規範之稅務行政救濟制度也有不同，兩岸納稅人對於稅務行政機關行政行為之違失，為恐無法及時獲得救濟，以保障自身之權益，甚至產生恐懼，以致影響經營及投資決策等，如此對兩岸之政府及人民均將造成無限的損失，尤其近幾年政治、經濟關係已日趨密切，台商在大陸投資日益增多，邁入二十一世紀後，台灣金、馬地區與福建廈門建立了小三通，緊接著大三通，兩岸經貿互為往來，已形成共識，彼此在對岸將多多少少會產生租稅之負擔，如受有不合法性或不合理性、究如何尋求救濟？本研究即可供參考。　　本文研究，首先研究現代國家對政府依法行政，如有涉及不法侵害人民權益，人民如何行使救濟之制度。研究過程，收集了兩岸相關之政府機構發布統計之資料，並了解實務之現況，針對法律之法理制度及實務之實踐，加以研究分析，深入探討，縱因大陸地區遼闊，統計資料蒐集不甚完整，未能作全面性、絕對性之瞭解、剖析，但仍能從坊間各學者之著作、期刊之論述，整理、例舉個案、分析其法律規範、制度實踐之優缺點。　　本文研究依稅務之救濟階段，在台灣地區分：復查®訴願®第一審行政訴訟®第二審行政訴訟；在大陸地區區分：復議®第一審人民法院行政訴訟®第二審人民法院行政訴訟，並就兩岸在各救濟階段制度之實踐、一一作研究並列舉個案以為佐證，研究之結論，並提出建議，以作為有關機關及人士之參考。

關鍵字

稅務救濟；行政訴訟

並列摘要

Tax Dispute Administrative Remedy System is one of the critical legal systems for a modem country. Behind its formation and development is a long history of evolution. The Tax Dispute Administrative Remedy System defined under the laws of Mainland China, and that of Taiwan are far different owing to difference in political, cultural and other areas, segregation in geographical area and information communications. Consequently tax-payers across Taiwan Strait are unlikely to be able to attain any timely administrative remedy for their own security while encountering the improper practice or actions of the tax authority or agencies. Further, they are affected by the fears and threats that affect their decision-making in operation and in investment strategies. The consequences will be rather destructive to the people and authorities across the straight. The advert outcomes are particularly unnecessary on the basis that not only the "3 Small Links" came into reality but also the "3 Big Links". The consensus of economic and trade exchanges across the straight is developed and nearly established and thus tax burden is unavoidable. So, how to seek remedy against the improper or even illegal taxation measures is now an issue demanding answers. This study first aims at the remedy systems available to the citizens when their rights/interests is infringed or endangered through the administrative procedures of the government authorities. During the course of this study, the statistical data and information officially published by the agencies across the strait are collected, and then they are analyzed and interpreted in depth according to practical situations. Special efforts are given to the jurisprudence and practice of the related laws and regulations. While it is impractical to conduct a complete and comprehensive study because of the vast area in Mainland China, it is still practical for this study to achieve the purpose and objectives by taking the related papers and works of the leading scholars, articles on journals etc. available in the open market through collecting, reading, referencing and taking examples, so as to analyze and conclude the laws, codes, and the implementation of the systems and to find out the advantages and disadvantages the derive. In this study, the Tax Dispute Administrative Remedy System in Taiwan is found encompassing the following processes : Re-examination ® Petition ® First Trial for Administrative Litigation ® Second Trial for Administrative Litigation; while the same in Mainland China if found encompassing the phases as follows: Appeal for Re-examination ® Petition ® First Trial for Administrative Litigation at People's Court ® Second Trial for Administrative Litigation at People's Court. Next, this study investigates into the implementation of the remedy at each phase one after another, taking individual cases as examples, and presents proposals to the entities as follows for reference.