論稅捐稽徵法第十四條納稅義務繼受問題

The Duty of Tax Payment with Articled 14 of the Tax Collection Act

陳敏絹(Min-Chuan Chen)

《中國技術學院學報》 27期 (2005/07) Pp. 39-51

https://doi.org/10.6369/CKCSHYHP.200507.0039

摘要

緣於納稅義務人死亡事實，而造成其他人負擔稅捐繳納義務之情形，我國稅捐稽徵法第十四條定有明文規定，按該規定可知，其第一項應屬賦予遺囑執行人、繼承人、受遺贈人以及遺產管理人等「承擔義務人」之法律地位；且於規範主體違反承擔義務時，其賠繳義務始由然產生。
於規範主體作爲「承擔義務人」時，其被賦予之法定義務爲依稅捐優先清償順序，在納稅義務人所遺財產（扣除擬制遺產之國內、國外財產）範圍內負擔其業已知悉之應繳納稅捐之義務。

關鍵字

納稅義務 ； 稅捐債務繼承

並列摘要

The study will begin with giving a picture on the development of ”the heirs duty of tax payment”, specifically, on the evolution in Article 14 of the Tax Collection Act provide and Article 1148 of CIVIL CODE PART V SUCCESSION. Then, based on these, the study will take an in-depth examination into the nature of taxation, state's levying power and jurisdiction, and the fundamental principles of tax laws.

並列關鍵字

duty of tax payment ； the tax collection act