推計課稅問題之研析－以租賃所得為中心

A Study of The Taxation Issues on Income Estimation－Focusing on Income from lease

馬小川(Shiau-Chuai Ma)

指導教授 ： 莊義雄

共同指導教授 ： 顏義文

長榮大學/管理學院/高階管理碩士在職專班(EMBA)/碩士(2012年)

https://doi.org/10.6833/CJCU.2012.00059

摘要

我國稅法上雖無「推計課稅」之用語，但推計課稅不僅行之多年且被廣泛運用於各個稅法領域，其中尤以所得稅充斥最甚。推計課稅，基於稽徵經濟原則及大法官釋字第218號解釋闡明以推計核定方法課稅乃屬合憲，而具備有必要性與適法性。惟由於推計課稅係依據間接證據，其所證明之稅捐客體的數額與實際數額即未盡符合；又因個人並無相關帳證設置與管理之規定，自是協力舉證無著，遂成為推計結果極富爭議之所在。而該爭點導致徵納雙方爭訟之不止者，首推租賃所得之推計課稅。蓋徵納雙方對於無償借用供他人營業或執行業務使用時，卻由房屋所有權人負擔推計的租賃所得，產生見解上之分歧所致。
鑑於「不動產成交案件實際資訊申報登錄制度」已正式自2012年8月1日起施行，未來藉由直接租賃資料之獲得，其推計前提要件即不復存在。在長期租金評價較實價偏低的情況下，租金所得定然遽增，若仍採「推計」方式，勢必引爆訴訟潮。
故本研究審時度勢，除探討在租稅法定主義、實質所得課稅原則、公平性原則、稽徵經濟原則下，前揭推定課稅之合憲性及檢討我國租賃所得推計課稅方式，並試擬我國所得稅法修正條文，以期降低租賃所得推計課稅方式於實務運用上之爭議，調和租稅法定主義與稽徵經濟原則失衡之處，提供有關機關修法之參考。

關鍵字

推計課稅 ； 租賃所得 ； 租稅法律主義 ； 實質課稅原則 ； 租稅公平 ； 稽徵經濟原則

並列摘要

Though there is no statutory phraseology to define “Tax Estimation”, it is adapted to many topics of Tax Law for years, especially topics of Income Tax Act. Tax Estimation is necessary in view of collection cost, and it is constitutional based on the Judicial Yuan Interpretation No.218. However Tax Estimation is controversial because of the following reasons. First, it depends upon shaky evidence, therefore taxable income estimated is likely different from real income. Second, individuals do not need to set up and maintain accounts; consequently, they could not meet the cooperated obligation. Hence, Tax payers and Tax Bureaus file lawsuits frequently because of the controversy discussed above, especially disagreements led by Tax Estimation of Leasing Income, which is loaded to building owners when their buildings are used by others for business or professional practice without any rent.
The “Real Value Registry of Real Estate Transactions”, which provides direct leasing information, has been executed since August 1st, 2012; therefore, the premise of Tax Estimation no longer exists. In the situation that long-term rent evaluation is lower than real rent, leading to rapid increase in leasing income, the number of lawsuits would raise when Tax Estimation remains.
In conclusion, this study investigates pragmatically and foresightedly whether Tax Estimation is constitutional in view of principle of taxation by law, real levy principle, principle of fair taxation, and tax collection cost. Furthermore, this study reviews the estimation function in leasing income tax, and then suggests how to modify the Income Tax Act in purposes of reducing the Tax Estimation controversy in practice, and in view of solving the disequilibrium between principle of taxation by law and tax collection cost.

並列關鍵字

Tax under Estimation ； leasing income ； the Principle of Taxation under the law ； Substantive Principle of Taxtion ； Economic to pay Principle

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