租稅法之衡平措施―以德國租稅通則衡平措施為中心

Discretionary Relief Measures of Tax Authorities in Germany, with Focus on the Doctrine of the Exercise of Discretion on the Basis of Fairness (Billigkeitsmassnahme)

陳汶津(Wen-chin Chen)

指導教授 ： 盛子龍

中原大學/商學院/財經法律研究所/碩士(2009年)

https://doi.org/10.6840/cycu200900124

摘要

受到全球經濟不景氣之影響，越來越多租稅義務人無力繳納租稅，其藉由訴訟方式對於稅捐稽徵機關之相關處分行為加以爭執，導致國內稅務案件日益增多，相關法律問題漸漸引起學界重視。近年來納稅義務人權利保障意識逐漸抬頭，學者之討論亦日漸豐富，但是對於納稅義務人因特殊因素以致於無法按時繳納租稅此種例外情形，應如何處理為當，相關討論亦不多見。有鑑於此，本文遂以此為題，以我國稅捐稽徵法為主，並參考德國租稅通則規定之三種衡平措施，進行討論。
首先，當納稅義務人因非可歸責於己之特殊事由陷入絕境，完全且繼續性無給付能力時，稽徵機關應如何處理？對此，德國租稅通則設有免除租稅債務制度，又依行政程序之階段分為租稅核課程序之租稅債務免除（第163條），以及租稅徵收程序之租稅債務免除（第227條）。而目前我國租稅法規並未設有此種免除制度，加上稅捐稽徵機關不得任意拋棄租稅債權，因此，在我國法制下，對於陷入絕境之納稅義務人仍應徵收租稅。然此結果並非合理，甚至有侵害人民生存權之虞。本文以為，從德國法制之規定，或許將來可提供立法者另一思考空間。
相較於上述情形，若納稅義務人因非可歸責於己之特殊事由導致暫時性無給付能力，待一段時間過後，經濟情況必定有所改善，而有能力繳納租稅，此種情形即無免除租稅債務之必要，而是應給予納稅義務人延展清償期，使其有足夠時間籌措資金繳納租稅。對此，德國租稅通則第222條設有延展清償期制度，而我國稅捐稽徵法第26條亦為類似規定。然而稅捐稽徵法第26條之規定內容較為簡略，且實務多半採取嚴格解釋，以致於實際上上開規定功能不彰，因此，如何參考德國法制之成果，實踐上開規定意旨，建立一套類型化判斷標準，即成為本文欲探討之課題。
最後，當納稅義務人於行政執行程序中，因執行行為產生過於嚴苛之結果，而此結果經由暫時不予執行即可排除，執行機關得考慮暫緩執行行為，德國租稅通則規定於第258條，我國行政執行法施行細則第27條即為類似規定。然而，相較於德國法制對於暫緩執行行為的多種態樣，我國行政執行法施行細則第27條僅有分期繳納一種選擇，且在規範要件上與德國法制未盡相同，是否能從法釋義學角度調整我國法制規定，成為本文欲探討之問題。

關鍵字

分期繳納 ； 免除 ； 衡平措施 ； 暫緩執行

並列摘要

ecause of the depression of the economic environment, more and more taxpayers couldn't pay for their tax. They argued with the tax authorities for their administrative acts by litigation, which induce more and more tax cases and legal problems. In the recent years the conscious about the right of taxpayers are rising, which incurs the discussion by the academic circle. But the lack of the discussion of the taxpayer's inability to pay for their tax in the certain situation is still a problem. So in this dissertation I am going to discuss this problem by Tax Collection Act and also by the reference of the discretionary relief measures of tax authorities in German's Tax Code.
First of all, what should the tax authorities do when the taxpayers are in an insolvency situation that they can't pay for their tax? For coping with this problem in German's Tax Code there's a system for the remission of taxes. But it's difference with the stage of the administrative procedure. For example, remission of tax obligation on taxpayers in taxation procedure (article 163) or remission of the tax duty in the tax collection (article 227). But there's no such system for remission of tax in Taiwan's Tax Collection act. In Taiwan the tax authorities can't give up their privilege to collect the tax. In this circumstance, even if taxpayers in Taiwan are insolvency, they are still charged by the tax authorities. However this result is not reasonable and even cause the danger of infringing people's surviving right. So in this dissertation, I am trying to introduce the German legal system which might provide another alternative for our legislation.
Otherwise, when the time is passing by and the economic condition of taxpayers who was inability to pay their tax because of certain event which can't be attributed to them is improving, there's no need for remission of the taxpayer's obligation but extending the period of liquidation so that they have time to gather money to pay tax. In response, in German's Tax Code there's deferring payment of taxes in article 222. Also in Taiwan we have resemblance article which can be found in article 26 of Tax Collection Act. However the article 26 of Tax Collection Act in Taiwan is kind of primitive and the courts and the tax authorities only apply it in some limited circumstances. It seems this article can't achieve its effective. So that's why we can take the result of German legal into account and try to build a set of classified judging rules in this dissertation.
At last, when administrative enforcement proceedings produce severe results to the taxpayers and the results can be excluded by the postponement of execution, administrative enforcement authorities at this time should consider the postponement of execution. This can be observed in article 258 of German's Tax Code, also in Enforcement Rules 27 of Taiwan's Administrative Execution Act. However the Enforcement Rules 27 of Taiwan's Administrative Execution Act is quite primitive than the article 258 of German's Tax Code. There are many patterns for the postponement of executions in German. But there's only the deferral of the tax payment can be selected as the postponement of execution and the elements of the norm is also different from the German Legal. Is there any possibility that we can adjust our legal from the prospect of dogmatics, this is the thesis focus on.

並列關鍵字

deferring payment of taxes ； remission of taxes ； equity measures ； discretionary relief measures of tax ； postponement of execution

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