摘要
私法上無權利能力之組織體，例如獨資、合夥商號及公司之內部單位如工廠等，作為社會實體，亦可能實現租稅構成要件而成為租稅債務人。我國稅法對該等組織體亦設有課稅規定，且不以其具有私法上之權利能力為前提。由此，無私法權利能力之組織體得否為稅法上之主體，以及相關實體及程序法律問題，均有待釐清。 本文第一章「緒論」說明研究目的與動機、研究範圍與方法以及論文結構安排。 本文第二章「租稅法之權利能力」則釐清權利能力之意義、功能，並說明稅法權利能力（租稅權利能力）與私法權利能力之差異，稅法上主體得與私法主體不同。此外，進一步分析各種無私法權利能力之組織：合夥、無權力能力社團稅法權利能力之始終。 本文第三章「無權利能力組織體之責任財產及其構成員之責任」則在釐清，無權利能力組織體既然無私法權利能力，自無法享有財產權，應如何認定其租稅債務之責任財產。並且，無權利能力組織體之構成員是否應為組織體租稅債務負責，以及其應如何負責，在實體法上有無根據，亦在本章之中予以釐清。 本文第四章「無權利能力組織體作為租稅債務人之當事人能力與當事人適格」在說明，無權利能力組織體負擔租稅債務之情形，其在稽徵及爭訟程序中之當事人能力，以及何人在該等程序中方為適格之正當當事人。此外，無權利能力組織體構成員為保護其固有權利，得參加所屬組織體為當事人之爭訟程序。 本文第五章「就無權利能力組織體構成員之責任另設責任裁決程序之可能性」說明目前稽徵實務見解對於無權利能力組織體構成員之請求，逕以對組織體之課稅處分為執行名義，有所不妥，應參考德國租稅通則之規定，另外以責任裁決要求其負擔責任債務。
並列摘要
The purpose of this study is to solve the problems of taxation on unliable entities. Unliable entities are not legal entities in our civil law system, which means that an unliable entity does not have an ability to possess a property or to be bound by statutory obligations. However, the Congress considers unliable entities as taxpaying bodies under the Tax Law. From which many legal issues raised and listed to be solved. For example: If they do not perform the obligation of tax paying, which properties of unliable entities should be taken to compulsory administrative enforcement and auction off? Do the members of an unliable entity have the responsibility to pay the tax if that unliable entity fails to perform its obligation of tax paying?Is there a law that states this statutory duty? If the answers of those questions are yes, what kind of actions should the authority take? In first chapter, I will indicate the motivations, the framework and the method of the study. In seceond chapter, I will compare the differentitation with resepct unliable entities between civil law and tax law, including why our parliament deems the unliable entities are obligated in many tax acts. The third chapter focus on the issue that what kind of objects are the properties of unliable entities in tax law. Meanwhile, since unliable entities do not have the legal ability to own possessions in the sphere of civil law, what is the ground of compulsory administrative enforcement to unliable entities? Moreover, I will research if the members of unliable entities should take the responsibility of the duty of the entities. In forth chapter, I will discuss the legal reason of “the capacity to be a party”, which according to our law, unlaible entities can participate in the administrative and judicial process. And I will research if the members are accurate participant in such process; if not, is there any other possibility that they can protect their right in such process. In fifth chapter, I will research, when the members should take the responsibility of the duty of unliable entities; what kind of action should the agencies take. This problem is not clarified in our law. I will search take German law as a role model for reference. In 6th chapter, I will draw a conclusion.