稅務預先核釋機制之研究－兼論德國稅法上承諾(Zusage)

The Study On Tax Advance Ruling System－A Supplementary Comment on the Promise in German Tax Law

張藏文(Tsang-Wen Chang)

指導教授 ： 盛子龍

中原大學/商學院/財經法律研究所/碩士(2005年)

https://doi.org/10.6840/cycu200500072

摘要

中文提要

拙文以「稅務預先核釋機制之研究－兼論德國稅法上承諾(Zusage)」為題，進行碩士論文之撰寫，以下即就各章內容約略說明：

第一章為緒論，係針對研究動機與目的、研究範圍與方法以及拙文架構加以說明。

第二章為「稅務預先核釋作業要點」評析，係就我國財政部所公布之「稅務預先核釋作業要點」加以論述及分析，主要重點著重於分析本要點之立法目的、預先核釋之定義、申請預先核釋之程序要件及實體要件、預先核釋之法律效果、預先核釋之重行審議與停止適用等若干面向。

第三章為德國稅法上承諾(Zusage)，係將德國稅法上承諾之制度加以介紹與分析，以期對於我國稅務預先核釋制度能有外國法制之比較，特別是在我國行政爭訟機制係採取大陸法系之思維的前提下。就此，本章可細分為承諾概念與界限之界定、承諾之法律性質、承諾權利與義務以及稅法上承諾之適用範圍、稅法上承諾之許可前提要件、請求承諾許可的拒絕、給予承諾的合法性要件、承諾的拘束力、一般性承諾(allgemeine Zusage)及其他稅法所規定的承諾等。

第四章為我國法制與德國法制之重點比較與分析，就以上章節加以探討後，拙文以為似應就外國法制對於我國法值得參考方向加以說明，並對於我國稅務預先核釋機制提出修正建議。

第五章為結語，主要在於就前開研究結果提出重點式的說明與論述。

關鍵字

解釋函令 ； 稅務預先核釋作業要點 ； 稅務預先核釋 ； 承諾 ； 預先核釋

並列摘要

Abstract

The main subject of this thesis is“The Study On Tax Advance Ruling System－A Supplementary Comment on the Promise in German Tax Law”as the question, carrying on the writing of master's thesis, the following is that the content per chapter is explained roughly :

Chapter one is the introduction, prove to research motive and purpose , research range , method and thesis structure.

Chapter two is the evaluation and analysis of“Tax Advance Ruling System”, announce on our country Ministry of Finance“Tax Advance Ruling System”expound the fact and analyze, focus on the legislative purpose, the definition of advance ruling, the procedure documents and the entity documents , the legal result of advance ruling, the fresh deliberation of advance ruling , stop the application of advance ruling.

Chapter three is the promise(Zusage) in German tax law , recommend and analyze the promise in German tax law, expect to clear up the comparison that the system there can be foreign legal system to compared, especially in our country that the administrative lawsuit is different from America and England . At this point, this chapter can be subdivided into the definition of promise concept and demarcation line, the legal nature of promise, the scope of application promising to be promised about the right、obligation , the summary one before permission that is promised in tax law, refusal asked for and promised to be permitted, offer legitimacy important document , constrained strength , the general promise (allgemeine Zusage ) and other promises in tax laws.

Chapter four is compare and analyze with the focal point of German legal system for the legal system of our country, after the discussion, this thesis thinks that we should comment the better foreign legal system to our country, and offer the suggestion of revising to tax advance ruling system.

Chapter five is conclude the speech , which makes and describes the explanation the result of study proposed mainly.

並列關鍵字

Advance Ruling System ； Zusage ； Auskunft ； Zusicherung

參考文獻

1、黃敏雯，台、港、星、荷營運總部計畫租稅優惠之比較分析，中原大學國際貿易研究所碩士論文，2004.7。

15、陳愛娥，信賴保護原則在撤銷授益性行政處分時的適用－行政法院八十六年判字第一二三二號判決評釋－，台灣本土法學雜誌，第8期，2000.3。

19、陳愛娥，行政處分的對外效果、「保證」與行政罰的責任條件－行政法院八十八年度判字第四Ο八一號判決評釋，台灣本土法學雜誌，第15期，2000.10。

4、黃俊杰，稅捐基本權，台大法學論叢，第33卷第2期，2004.3。

2、黃俊杰，稅捐優惠之憲法基礎與信賴保護，台大法學論叢，第31卷第6期，2002.11。