我國內地稅租稅保全制度之研究

A Study on Taxation Security System of Internal Revenue code in Taiwan

黃淑瑜(Shu-Yu Huang)

指導教授 ： 盛子龍

中原大學/商學院/財經法律研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600666

摘要

我國內地稅租稅保全制度之研究
摘要
在現行政治生態下，欲達改革稅制以增裕租稅、或有實際之困難，故而本文試圖於現行稅制基礎上，探討我國內地稅法規定之租稅保全措施是否嚴謹，實務執行情況及其衍生之問題，在兼顧人民權益保障之原則下，提供若干建議以落實及強化租稅保全機制，杜絕租稅義務人僥倖之心理，以確保租稅債權及維護租稅公平正義。
本論文共分為六章，分為以下各章加以論述：
第一章 緒論
包括研究動機與目的、研究範圍與限制、研究方法與論文架構。
第二章 租稅法律關係
首見介紹租稅法律關係之性質，其次論述租稅債權之成立、要件、例外情況，最後介紹納稅主體概念、權利能力認定及登記制度與納稅義務主體資格之關係。
第三章 現行法制下租稅保全制度
論述提供擔保品及預繳保證金制度、禁止財產處分、限制變更登記、限制減資或註銷登記、假扣押、提前稽徵及限制出境等保全措施之法律要件、效果、受處分對象及財政部相關解釋規定，法律適用及執行上爭議問題並提出評析與建議。
第四章 租稅債權人可否適用民法代位權與撤銷權
首先分析學者、實務之肯定及否定見解以提並本文見解；其次介紹關稅法第48條第4項之類推適用之可行性；最後針對稅捐稽徵法修正草案第43條分析立法理由及要件，並提出修法建議。
第五章 法治國原則與租稅保全
本章主要分為三個重點，首見論述行政程序法於租稅保全之適用；其次，論述法治國原則作為裁量權之行使界限；最後論述租稅保全之權利救濟，並提出本文建議及可行性分析。
第六章 結論
簡述我國內地稅租稅保全制度之執行措施之缺點及改進建議；另為保障納稅者權利，稽徵機關之租稅保全程序及裁量決定應受法治國原則之拘束，且應給予相對人權利救濟之機會。

關鍵字

提前稽徵 ； 限制出境 ； 比例原則 ； 假扣押 ； 禁止財產處分 ； 註銷登記 ； 撤銷權 ； 行政契約 ； 租稅保全 ； 代位權 ； 擔保品

並列摘要

A Study on Taxation Security System of Internal Revenue code in Taiwan

Abstract

Under current political environment, there’s a real difficulty to change the tax system in order to raise taxes. This essay, based on current taxation system, tends to discuss if the measure of taxation security is well designed; as well as the situation of taxation security’s application and the problems related. In considering guarantee citizens rights, this essay provides certain suggestions that can be carried out and enforce the mechanism of taxation security. In the meantime, the suggestions will also eliminate tax payers’ speculative attitudes, for ensuring application of the tax system and maintain its justice.

The whole essay breaks into six chapters, and the content of each chapter is briefly as follows:

Chapter I Introduction
This chapter illustrates the research motives, objectives, contents and restriction, methods and the structure of the essay.

Chapter II The nature of the tax law relationship
There are three sections in this chapter. The first section introduces the nature of the tax law relationship. The second section discusses the settlement, the essential condition and exceptions of taxation system. The last section approaches the concept of subjective body; the recognition of capacity of paying taxes; and the relationship between requirement of registration and qualification of tax obligation’s subjective body.

Chapter III The taxation security system under current legal system
This chapter discusses the legal condition, results and object of punishment, as well as related regulations and interpretations made by the Ministry of Finance concerning the following points: the system of providing collateral and pre-paid guarantee deposit, prohibition of property transferring or dealing, restriction on modification of registration, restriction on investment deduction or cancellation of registration, provisional seizure of property, pre-required tax payment and restriction on leaving the country. This chapter also provides analysis and suggestions about the above mentioned legal enforcement and its appropriateness.

Chapter IV The dispute on the appropriateness of taxpayer’s using rights of subrogation and power of revocation in the Civil Law

This chapter is composed of three sections. The first section analyzes experts and real cases’ agreements and disagreements on the points brought up before; then provide my own point of view. The second section introduces the probability of applying analogically Customs Law article 48, section 4. The third section provides suggestions of amendment according to the analysis on the rationalization and condition of law settlement in the Tax Collection Law amendment protocol article 43.

Chapter V The principle of legal country and taxation security
This chapter is divided into three parts. The first part discusses the appropriateness of imposing Administrative Procedure Law on taxation security. The second part discusses the limitation of applying legal country’s principle as discretion. The third part discusses the right remedy of taxation security and provides analysis on authors’ suggestions and probability of applications.

Chapter VI Conclusion
This last chapter looks at the defects of applying the system of taxations security of internal revenue code in Taiwan and some suggestions for improvement. Furthermore, in order to protect tax payers’ rights, tax collection institutions’ discretion and taxation security process should be restrained under the legal country’s principles, as well as to provide opportunity of human rights relief.

並列關鍵字

Tax Safeguards ； Restriction from Leaving the Country ； Prigubuted From the Disposal of Property ； Rights of Subrogation ； Power of Revocation

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