我國所得稅法中人民義務的憲法界限及違反義務法律效果的違憲審查

The Constitutional Limits and Review on the Obligations of People and the Legal Effects of Their Violation in Taiwan's Income Tax Law

康世崇(Shin-Chung Kang)

指導教授 ： 劉如慧

淡江大學/管理學院/公共行政學系公共政策碩士班/碩士(2010年)

https://doi.org/10.6846/TKU.2010.00529

摘要

人民有依法律納稅的義務為我國憲法所明訂，為了使國家在課徵稅收的過程中掌握課稅資訊，稅法中賦予人民許多協力義務，例如申報、保存憑證、帳簿、登載帳簿等義務。
量能課稅原則為稅法上重要的原理原則，本文以此審查國家課稅的憲法界限，在量能原則下，人民賺取薪資所得所需之成本如交通費、因工作所須之接受教育費用等需准許扣除，本文以日本所得稅法、香港稅務條例為借鏡探討我國現制有無符合量能原則規範。
課稅將對人民之工作權造成直接影響，若僅以比例原則作為違憲審查基準，似乎無法刻劃國家課稅上限，本文引進拉弗曲線嘗試以此作為違憲審查基準。
在違反協力義務的法律效果方面，本文整理所得稅法上違反接受調查義務的法律效果，我國所得稅法對未設帳簿與未按時提送帳簿之處罰輕重不一，可能無法有效促使人民履行協力義務。
在違反申報協力義務方面，參酌美國內地稅收法對於未按時履行申報義務處滯報金的處罰，其設計係依據逾期申報期限逐漸加重處罰金額，對照我國所得稅法之規定，卻有不同設計本文將深入分析我國制度。
最後，在違反協力義務的違憲審查方面，本文以平等原則、比例原則，檢視我國對違反憑證保存義務的處罰之合憲性，並參酌香港稅務條例、德國租稅通則與中國稅收徵收管理法，做出本文建議。

關鍵字

量能課稅 ； 協力義務 ； 拉弗曲線

並列摘要

According to the rule 19 of Constitution ,the people has the obligation to pay tax. In the tax system, people are under obligation to hand in tax information and file tax return to tax authorities , this dissertation focus on people’s cooperated and paying tax obligations.
“Taxation according to ability” is the core principle of tax laws, this dissertation adopt it as the Constitution limit of income tax law. Under “Taxation according to ability” principle, the cost taxpayers spent to earn their wage should be deducted, this dissertation compares Taiwan’s income tax law with Japan’s and Hong Kong’s tax law.
Paying tax has a direct influence on tax payer’s working right in Constitution. In order to analyze the Constitutional limit of people’s obligation, this dissertation adopt “Laffer curve” to exam the limit of paying tax.
In the cooperated obligation regard, to better understand the legal effect if taxpayers violate their cooperated obligation, this dissertation integrates the legal effect in Taiwan’s income tax law, and makes some suggestions for our tax system.
In the America tax law(Internal Revenue Code) , in case of failure to file any return required on the date prescribed, there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, but the income tax law in Taiwan has different design, this dissertation discuss their differences .
Finally, equal protection and proportionality principle are combined to discuss the rule 44 of Taiwan’s income tax law, to learn experiences from other country, this dissertation refer China, Hong Kong and German’s tax law to discover the problems in Taiwan’s income tax law ,and makes suggestions for regulatory amendment.

並列關鍵字

Taxation according to ability ； Cooperated obligation ； Laffer curve

參考文獻

2.許志雄，「職業規制與保留的違憲審查（上）－－司法院釋字第六四九號解釋評析」，法學新論，第19卷，2010年2月，頁1-33。

8.鐘典晏，所得稅法上扣繳義務及其憲法界限，國立台灣大學法律研究所，2004年。

1.林自強，論租稅法定主義與實質課稅原則之衡平，國立中正大學法律研究所，2004年。

2.R.B. Schlesinger, ‘The Past and Future of Comparative Law’, (1995) 43 Am. J. Comp. L.

參考書目