我國關稅法相關問題之探討

Discussion on Issues of Customs Act

許獻能(Shian-Neng Hsu)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2015年)

https://doi.org/10.6840/CYCU.2015.00400

摘要

近年來，我國致力於加入跨太平洋夥伴協定(TPP)，爭取國際市場公平競爭之環境，降低我國業者被排擠之危機。鑒於TPP為高標準之協定，有必要持續檢討國內經貿體制，建立符合國際標準的法規環境，朝向關稅自由化。

　　本研究主旨探討下列三個問題：:
一、由我國關稅法之制定，探討關稅之逃漏與防杜。
二、各國自由貿易協定後，我國推動加入TPP之願景與影響。
三、將關稅與營業稅整合。

　　首先，藉由相關文獻及關稅法簡介使讀者有初步瞭解；其次，依據關稅法相關釋示函令補充實務上案例與作法；最後，從我國關稅法相關爭議進行探討。
　　本研究建議：
一、以「查核」嚇阻業者企圖逃漏之目的，加強關稅與營業稅相互勾稽，運用資訊科技將現今分散於各關區內部與外部資料加以彙整並連結，通關時掌握資訊的完整性與正確性。惟對蓄意逃漏業者應加重罰責，並負刑事之責任，限制其在未來進出口通關之情事。
二、海關人員應秉持誠實原則，避免官商勾結，透過教育訓練加強內部控制、對業者宣導逃漏之罰責與企圖逃漏為不當行為。海關人員若知法犯法，亦應加重懲處負刑事之責任。
三、建議關務署重新調配人力，解決稽徵人力嚴重不足之現象，加強抽查防杜商民誤報、規避管制與逃漏稅捐。
四、目前推動加入TPP，應與國內相關產業溝通及擬定相關配套與因應措施，以解決國人因資訊不對稱或對未來協定產生利益衝突問題。
五、我國應制定TPA，授予總統在一定期間內對外談判、洽簽貿易協定之權利。
六、修法將關稅減免為零關稅，達到關稅與營業稅合一課徵，即僅課徵營業稅，對外我國與各國間將不存在關稅問題，無關稅待遇不公平及貿易障礙措施，對內加強推動與國際接軌，積極與其他國家簽訂自由貿易及關務合作等協定。

　　本研究之結論可提供財政部作為其制定因應措施改善的參考。

關鍵字

關稅 ； TPP

並列摘要

Recently, Taiwan committed to join the Trans-Pacific Partnership (TPP), for a fair competition in the international market environment,in order to reduce our industry's crisis was pushed. Given the high standards of the TPP , it is necessary to continue to review the internal trade system and establish a regulatory environment in line with international standards,and also towards Customs liberalization.

　　This research is following three issues:
1.With the Customs Act,to discuss Customs evasion and protection .
2.After States signed the Free Trade Agreement(FTA), think of the vision and effect that Taiwan push to join the TPP.　
3. To combine Customs Act with Business Tax Act.　　

　　First of all, through introduction to related literature and Customs Act for readers preliminary understand. Secondly, in accordance with Customs Act related legal interpretations to resupply practical cases and practices. Finally, discuss with Customs Act dispute in Taiwan.

　　This research suggestions:
1.To scared industry's attempted evasion purposes by check, strengthen Customs Act with Business Tax Act are mutual audit. Application of information technology will collected and linked with internal and external data for customs now , when going through the completeness and correctness of the information. Only for premeditated evasion industry should be punish heavier and take criminal responsibility, limiting their import and export customs clearance in future.
2. Customs officers should be have the principles of honesty, avoiding collusion.Through education and training to strengthen internal control, to tell industry their responsibility and avoid to escape attempt on misconduct. If customs officers deliberately break the law that should be punish heavier and also take criminal responsibility.
3. Suggests that the Customs Department to redeploy human resources,to solve the phenomenon of the serious shortage of human resources. To strengthen check avoid people who make false on evade rules and taxes.
4. Currently, Taiwan push to join the TPP should communicate with the relevant domestic industries and formulate related measures, to solve people for asymmetric information or conflict of interest issues in the future agreement.
5. We should develop TPA, awarded within a certain period that the President enter into negotiations with foreign country and right to sign a trade agreement .
6. To amend legislation of Customs Act become zero customs,for combine Customs Act with Business Tax Act,in other words that only levying Business Tax Act. It does not exist between States and foreign customs,and without unfair customs treatment and obstacles to trade measures. For internal,we should improve international standards with other countries, such as sign the FTA and customs cooperation agreements etc.
　　Conclusion of this research can provide the Ministry of Finance as a reference for its measures to improve.

並列關鍵字

Customs ； TPP

參考文獻

王信智（2014）。從價關稅、從量關稅與經濟成長。淡江大學產業經濟學系碩士論文，未出版，新北市。

何弘光（2014）。關稅法部分條文修正草案之評析。財稅研究，第43卷第1期，163-175。

經濟部國際貿易局（2014年9月25日）。我們為什麼要加入TPP。經濟部國際貿易局，經貿資訊網：

經濟部國際貿易局（2014年9月25日）。加入TPP有什麼好處。經濟部國際貿易局，經貿資訊網：

經濟部國際貿易局（2014年9月25日）。不加入TPP又會怎麼樣。 經濟部國際貿易局，經貿資訊網：