所得稅法第17條第1項第1款扶養親屬免稅額的規定,在實務上有相當多具有爭議性的判決,該爭議的發生乃是因為未能正確理解扶養親屬免稅額制度的本質與精神。該制度以「家庭」成員間的扶養費用支出作為適用的前提要件,則家庭背後所隱含的「婚姻家庭保障」即成為該制度最上位必須遵循的基準。然而現行的扶養親屬免稅額制度,因為稅捐機關及法院在適用上採取較為嚴格且形式認定的態度,而與婚姻家庭保障的內涵逐漸背離。 大法官在釋字第554號解釋文曾提出:「婚姻與家庭為社會形成與發展之基礎,受憲法制度性保障。」婚姻家庭為一基本權的定位也因此被確立,本文試圖透過世界人權宣言第16條、德國基本法第6條第1項,以及大法官歷號提及婚姻家庭的解釋等,逐步建構婚姻家庭基本權之功能體系以及內涵,並在上開體系之下,逐一檢視現行扶養親屬免稅額制度上的缺失,於文末再由行政、立法、司法等三面分別提出建議及改進之道。
In accordance with Article 17 of Income Tax Act, taxpayers may deduct a prescribed amount of exemption for themselves, their spouses, and dependents that meet certain conditions. The Article 17 exemption, also know as exemptions for dependents, should benefit those who have actual disbursement for family members and highlight the Chinese traditional family value. However, the author found a considerable number of controversial decisions reduce the exemption amount by narrowing the explanation of the prescribed conditions in Article 17. Since marriage and family serve as the foundation on which our society takes its shape and develops and are thus institutionally protected by the Constitution (See Judicial Yen Interpretation No.554), the author began by proving the status’ original intention is to benefit those have actual family expense for their spouse and/or dependents. Then, the author examined whether the current exemptions for dependents could achieve greater effect of marriage and family protection. At the end of the thesis, the author urged the legislation efforts to provide further guidance and clarification to insure an enduring and unimpaired system of marriage and family.