我國對逃漏營業稅處罰之研究

A Study on the Punishment of Business Tax Evasion in the Republic of China

陳偉民(wei-ming chen)

指導教授 ： 李憲佐

中原大學/商學院/財經法律研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100467

摘要

摘要

近年來我國營業稅之稅收，幾乎是我國全部稅收中單一稅目之最大宗。此乃工商業發達所致。惟因發生營業稅之納稅義務普遍且頻繁，從而有逃漏營業稅之情形，而現行稅法對逃漏營業稅之處罰，有依秩序罰者，有依刑事罰者。理論上，刑事罰較能迫使納稅義務人履行納稅義務，於立法目的手段選擇上，租稅刑事罰較秩序罰具優越性，惟處秩序罰之行為種類繁多細微，與日常生活息息相關，與人民之關係直接而密切，且因秩序罰制裁體系頗不一致，所造成之影響，反較刑事罰有過之而無不及，從憲法觀點上，二者皆係對人民權利之限制，其處罰是否必要或妥當，實有進一步探討之必要。故本文內容係以逃漏營業稅之行為為主，討論其處罰規定之妥適性。本文架構分為六章，摘其要述如下：
第一章 緒論。說明本論文的研究動機，所採用的研究方法及研究範圍。
第二章 介紹營業稅概念。本章首先說明營業稅之概念，其意義、性質，營業稅與租稅原則之關係加以探討，進而就營業稅之債權債務關係、課徵構成要件與實務稽徵程序加以分述。
第三章 闡釋營業稅逃漏行為。本章提出營業稅犯之概念，說明其意義，分析營業稅逃漏之行為類型及處罰類型。列舉常見之營業稅逃漏行為，區分一般與其他營業稅犯，分別整理歸納實務有關案例與法制，敘述實務見解與法制缺失加以檢討，並就實務對於處理營業稅犯之解釋與法制提出討論。
第四章 將營業稅犯與租稅犯予以比較。本章說明租稅犯之意義與類型，並就租稅犯之刑事責任與行政責任分別探討，析釋逃漏稅行為之本質與法律效果，歸納出立法上制裁方式及目的，將營業稅犯與租稅犯之關係作一比較，並參考日本、美國與德國有關處罰逃漏稅行為之立法例，比較分析各國逃漏稅行為之處罰體系，及其立論與作用。
第五章 論述營業稅犯處罰競合問題。本章就行政犯與刑事犯之異同，參考外國之立法例與學說見解，探討租稅秩序罰是否適用刑事罰之刑法競合理論原理與一事不二罰原則，並就理論與實務討論逃漏營業稅行為之處罰競合問題，提出分析整理後之適用原則，及解釋論上的作用。
第六章 結論與建議。最後歸納出本文結論，並提出建議之意見，以供主管當局修法時參考。

關鍵字

逃漏稅 ； 行政秩序罰 ； 處罰 ； 刑罰 ； 營業稅

並列摘要

Excerpts
In the recent years, the business tax revenue is nearly the majority one of our country tax revenue. The prosperity of industry and commerce brought that. The tax evasion situation happened, as the obligation of paying the business tax was common and frequent. According to our tax law, tax evasion could be punished in administrative sanction or in criminal penalty. In the theory, criminal penalty could force taxpayer to fulfill obligations of paying tax. About the legislatively purposive choice, criminal penalty are more advantageous than administrative sanction, but administrative sanction would punish for varies of complex behavior and has close relationship with daily life and immediate relationship with people. As administrative sanction system was unconformity, the effect that was going too far is as bad as not far enough. From the viewpoint of constitution, both of the punishments limit people right, to study the necessary and appropriate of the punishments is essential for us. Therefore, the subject of the article content is talking about act of business tax evasion and discussing the appropriate of punishment conditions. The content structure would be in parts of six chapters, and the summary as the follow:
Chapter Ⅰ Introduction. Explain the study motive of this thesis, the study method and the range.
Chapter Ⅱ Introduce the Business Tax Concept. In the beginning of this chapter will explain the business tax concept, meaning, and nature, and study the relationship between business tax and taxation principle. Describe the relationship between business tax right of obligation and debt, then, taxable constitute essential factor and the procedure of actual taxation.
Chapter Ⅲ Explain the Act of Business Tax Evasion. In this chapter will submit the concept of the business tax evasion, explain the meaning, and analyze behavior and the punishment type of business tax evasion. It will give common act of business tax evasion, set apart common business tax evasion and other business tax evasion, and sum up each related substantial precedent and law. Narrate the view of substantial precedent and discuss the flaw of law, then, discuss the law system and the explanation of dealing with the business tax evasion on the precedent view.
Chapter Ⅳ Compare the Business Tax Evasion with Tax Fraud. This chapter will explain the meaning and type of tax fraud, and study criminal responsibility and administrative responsibility of tax fraud. Analyze the quality of tax evasion behavior and the effect of law, and sum up the way of punishment and purpose of legislation. It will compare business tax evasion with tax fraud, and consult the legislation rules of punishment on tax evasion behavior from Japan, America, and German; compare and analyze punishable system for tax evasion and its position and effect from others countries.
Chapter Ⅴ To Express the Double Jeopardy Problem of Business Tax Evasion. This chapter deals with the difference of the administrative and criminal offender, consults others countries’ legislation and the academic theories, discusses whether the administrative sanction of tax is adopted to the theories of criminal penalty and the principle of no double punishment. With theoretical and practical discussion, it will also address the behavior of business tax evasion, and the problems of double punishment, after analysis will submit the proper principle and the function of explanation theory.
Chapter Ⅵ Conclusion and Suggestion. In the last part, I will sum up whole article’s conclusion and submit my suggestion to authorities to be its reference.

並列關鍵字

tax evasion ； criminal penalty ； administrative punishment ； tax fraud ； Business tax

參考文獻

洪家殷著論一事不二罰原則在行政秩序罰上之適用，臺大法學論叢第二十六卷第四期，八十六年七月。

趙秉志、肖中華著中國大陸刑法修改中的類推制度存廢問題研究，東海法學研究第十一期，八十五年十二月。

林紀東著中華民國憲法遂條釋義第一冊，七十一年二月。

參考書目

一、中文書籍（以下均依姓名筆劃順序）