加值型及非加值型營業稅法課稅爭訟問題之研究-以臺北高等行政法院判決為對象

本研究透過臺北高等行政法院判決的蒐集，針對提起行政訴訟的加值型及非加值型營業稅案件進行研究分析，依據所蒐集的資料，計算基本敍述統計量，分為爭訟案件基本面、爭訟案件判決面及爭訟案件訟源面三方面加以探討，整理出常見的逃漏稅型態，最後彙總整理實務上的見解及臺北高等行政法院判決之理由，對目前稅制、相關稅務法令修正及執行尺度期能提出有效的改善建議；而對於營業人無心或不知相關規定造成的逃漏，整理營業人易犯錯的案例及規範，建議稅捐稽徵機關於租稅宣導活動或稅務人員查核時，於合法範圍內主動、即時告知營業人相關規定，解決疑義，讓營業人繳稅繳得心甘情願，稅務人員辦稅辦得心安理得，營造出和諧的徵納關係。本研究結論依敍述統計結果分為爭訟案件判決面、爭訟案件訟源面二方面分析，分別依判決結果、判決期間、訴訟代理人、爭訟程序、爭點、爭訟標的、爭訟原因等項目說明統計結果；另透過案例分析，依判決結果分為駁回原告之訴、撤銷原處分及部分撤銷部分駁回判決說明目前租稅宣導、稅務法令、舉證責任、稅務人員的教育訓練應如何改進以達疏減訟源的目的。本研究建議制定納稅義務人權利保護規範、修正稅務違章案件裁罰金額或倍數參考表、修改現行對罰鍰提起行政救濟之優惠規定、改變傳統租稅宣導方式及加強稅務人員基礎及專業訓練。

關鍵字

行政爭訟；加值型及非加值型營業稅法

並列摘要

Through the collection of the judgments of the Taipei High Administrative Court, this research analyzes administrative litigation by Value-added and Non-value-added business tax case study. Based on data collected, and essential statistics have been computed. We can separate these into three parts to analyze; the fundamentals of disputed cases; the judgment of disputed cases; and the origin of disputed cases. Sort out a common pattern of tax evasion. Practice on finishing the final summary of the views and the Taipei High Administrative Court verdict, on the grounds of the current tax-related amendments to the tax laws and enforcement can be an effective measure of the improvement proposals. As for the business entity do not know the relevant provisions of inadvertent or a result of tax evasion, organize business cases were easy to make mistakes and norms. Conclusion in accordance with narrating and adding up this research resulting divide side into the judgment of disputed cases and the origin of disputed cases aspect; project prove result of adding up in accordance with results of judgments, judgment period, lawsuit agent, procedures for administrative remedies, issues, target of administrative litigation, cause of administrative litigation separately, etc; to penetrate the analysis of cases separately, depend on judgment result divide side into the overrule the plaintiff’s judgment of telling, cancel and punish the judgment originally, cancel the judgment partly and overrule the judgment partly aspect; prove at present how about is sparse to reduce administrative litigation source to reach improvement of the rent taxes and is declared and led, tax administration decree, burden of proof, the education of tax staff is trained. This research suggest making the pay taxes obligator right protect standard, revise the case violating the regulations of tax administration Reference Table for Fines and Multiples of Punishment, revise and mention the administrative remedy favorable regulation to the fine currently, change tradition rent the tax declares the way of leading, and enhance tax staff’s foundation and specialty to train.