摘要 由於協商性行政行為之濫用,從而有導致違反租稅法定與課稅公平性之虞,為避免稽徵機關滋意行事,而有出賣公權力之情事,因此有必要對於是類租稅法上之協商性行政行為加以規制。而本文所稱之協商性行政行為乃指存在於徵納雙方間,對於涉及稅捐事項之各種磋商、溝通、互動,雙方透過此種溝通、意見交換,從而產生共識之行為。 本論文共分為五章,第一章為研究動機與研究方法。 第二章則是針對我國營利事業所得稅各階段所存在之協商類型,加以描述,包括稅捐之調查程序、核課程序、徵收程序、執行及行政救濟程序等,就各階段中存在於徵納雙方間之雙方行政行為加以歸納。 第三章則是對於實務上各種協商性行政行為之性質分析,首先是對於各種行政行為概念之敘述,包括行政處分、行政契約、行政指導及非正式協商性行為之性質等,其次本文嘗試對於是類協商行為之法律性質作一定性標準,先從雙方之意思表示為區判,再從協商行為是否形諸於書面判別,透過歸納方式從而將各種協商性行政行為予類型化。 第四章則是協商性行政行為之合法性控制,主要係針對行政契約及非正式協商性行政行為之容許性及合法性要件加以說明,並進而詳述其操控手段。 第五章為結論與建議,分從修法及稽徵機關內部改造兩方面出發,冀能提供稽徵機關具體可行之改善方向,並能減少徵納雙方之爭議。
Abstract The subject of the thesis will focus on the tax negotiation concerning administrative behavior. Before going further, something must be said about this phrase. A negotiation concerning administrative behavior is not a well defined concept in the public law. Indeed it is hard to have a standard for every type of negotiation acts. This article tries to define it as follow:The negotiation concerning administrative behavior is an act, which includes communication, negotiation or compromise between taxpayer and National Tax Administration, which is an effective way to solve the dispute between two parties. The themes of this thesis are divided into five chapters as below: Chapter 1 illustrates the incentives for writing and the methodologies adopted in the paper. Chapter 2 tries to categorize the types of negotiation through classifying the cases among business income tax in Taiwan. A description of the various types of multilateral administration acts. Chapter 3 starts to build up the system of tax negotiation. The first section introduces the administrative acts, including administrative disciplinary, administrative contract, administrative guidance, and so on. The second section, through the declaration of intention in the administrative law, we try to classify the negotiation behavior concerning taxation. The elements of negotiation behavior are divided into essential elements (sign on paper), without which the act is void, and accidental elements, which the parties are free to include or not. Finally, we establish an appropriate classification system of tax negotiation in order to solve various types of negotiation behaviour. Chapter 4 analyzes the legality of administrative acts and explains its specific conditions, which include administrative contract, informal communication between taxpayers and National Tax Administration. In chapter 5, numbers of suggestion will be given to modify some rules in business income tax law. Some suggestions to the tax collectors in particular will also be pointed out in this chapter to improve the quality and transparency of the investigation to condense a common consensus for the taxpayer and the tax collector. Thus it can reduce the unnecessary lawsuit
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