摘要
稽徵實務上，對於法院拍賣貨物行為是否屬於營業行為，應否課徵營業稅，及拍定人支付拍賣價額已內含營業稅款，卻無法申報扣抵等問題，一直為訴訟當事人所爭執。100年11月23日修正稅捐稽徵法第6條規定由執行法院代扣繳法院拍賣貨物應徵之營業稅款，使得法拍營業稅得以優先受償，亦紓解長久以來的欠稅問題，惟上開爭議仍然存在。 本文試圖以營業稅的本質及租稅法律主義對上開爭議加以分析研究，共分五章，首先就相關訴訟爭議，區分2種案例類型，提出問題意識、研究目的、方法及論文章節架構。第二章以營業稅法應受租稅法律主義制約出發，並詳述營業稅課徵範圍之立法沿革、型態及構成要件。第三章首重拍賣意義、制度及種類，再分析法院拍賣實務與檢討營業稅課徵規範。第四章列舉4則裁判案例，評析實務與學術見解，並提出本文意見。最後，第五章分析總結6項論點，並提出修正營業稅法及稅捐稽徵機關內部作業規定之建議，作為未來修法之參考。
並列摘要
Collection practices for the acts of the court to auction goods are business behavior, whether it should impose a business tax, and the auction amount paid by bidder includes sales tax, but can not declare carryforwards and other issues, has been disputed by litigants. In November 23, 2011, Ministry of Finance amend the provisions of section 6 of the Tax Collection Act, the withholding by the implementation of the Court on behalf of the court to auction goods candidates operating taxes, making the foreclosure business tax can be priority for repayment, and also to alleviate the long-standing tax arrears, exceptabove controversy persists. This paper attempts to analysis of these disputes to the nature of the business tax and tax legalism. It is divided into five chapters. Capter 1 in accordance with the related litigation disputes, which can be distinguish in two cases, raise the problem awareness, research purposes, methods and thesis chapters architecture. Chapter 2 points out the Business Tax Act shall be subject to the direction of tax legalism constraints and detailed business tax levied on the scope of the legislative history, style, and constituent elements. Chapter 3 focuses on the auction meaning, systems and types, and then analyzes the Court auction Practice and review business tax levied specification. Chapter 4 lists four referees Cases, analysis Practice and academic insights, and also put forward in my opinion. Finally, the last chapter analysis to summarize six arguments, to recommend that modify Business Tax and tax authority internal operating regulations, as a reference to amending the law in the future.