論強制夫妻合併申報所得稅的合憲性

我國司法院大法官先後在1993年與2012年作成釋字第318號與釋字第696號解釋，針對所得稅法第15條第1項，強制夫妻應合併申報所得稅的規定，認為此規定目的係為減少稅捐申報與稽徵件數，節省徵納雙方費用，故未違憲。依本文研究意見認為，強制夫妻應合併申報所得稅者，涉及強制納稅義務人應向稅捐稽徵機關申報個人所得之稅捐資訊，與強制配偶應先向納稅義務人揭露有關個人所得的稅捐資訊，再由納稅義務人一併向稅捐稽徵機關申報等層面的問題。前者強制納稅義務人應向稅捐稽徵機關提出所得稅捐資訊之協力義務，依據比例原則加以檢驗應屬合憲。但後者強制配偶應先向納稅義務人揭露個人所得之稅捐資訊，才繼續向稅捐稽徵機關進行申報者，違反比例原則、平等原則及禁止婚姻歧視的客觀價值決定，侵害到配偶依憲法第22條規定所保障之稅捐資訊自決權，不具有正當性，從而應認為不符憲法規範意旨。另實務上不應以分居為要件才准許納稅義務人與配偶可分開申報，應改以原則上准許分開申報，只有經納稅義務人與配偶雙方均同意者，可以選擇合併申報。換言之，任何一方經由他方同意者才選擇合併申報，只要一方不同意者，即不應強制夫妻合併申報所得稅。

關鍵字

夫妻所得稅；合併申報；所得稅強制申報；協力義務；資訊自決權；比例原則；平等原則；婚姻制度保障

並列摘要

The Judge of the Judicial Yuan has concluded in the 1993 and 2012 explanations, Interpretation No. 318 and No. 696. These were aimed at the mandatory income tax law for the husband and wife. For the provisions of Article 15 (1) of the Income Tax Law, the provisions on the filing of the husband and wife's income tax for the reduction of tax declarations and the audits for tax verifications, to save the cost of both sides for the purpose, it is not unconstitutional. According to the research opinion in this article, there are two levels of problems. The first one is for the mandatory declaration and report his/her income related informations of taxpayers to the tax authority, according to the principle of proportion to be tested, should be constitutional. It means, the taxpayers should according to these two constitional interpretaions disclose their personal income informations to tax authority in order to verify if individual revenues are taxable according to tax law. But the other one, the mandatory declartion of two person's income informations compels the spouse to expose the tax information to the taxpayer first before continuing to report to tax authority, in violation of the principle of proportionality, the principle of equality and the objective value of the prohibition of marital discrimination, since it is not justified and infringes the spouse's protection under article 22 of the Taiwanese Constitution. The provision of income tax law is against the spouse's right of self-determination of tax information and should be considered unconstitutional. The exception to agree that the taxpayer can be declared separately, should be changed in real terms by the taxpayer and the consent of both spouses who need to declaration, in other words, as long as one party does not agree that the couple should not be forced to consolidate their declarations of personal income Information.