加值型營業稅進項稅額扣抵制中不實憑證處罰之檢討─以實質課稅原則為核心

A Review of the Penalty for False Invoices by Levying Tax Credit in the Value-added Business Tax Act －Based on the Principle of Substantive Taxation

許俊偉(Chun-Wei Hsu)

指導教授 ： 傅玲靜

中原大學/商學院/財經法律研究所/碩士(2013年)

https://doi.org/10.6840/cycu201301118

摘要

加值型營業稅係針對消費課徵之間接稅，並建立自動勾稽制度，以維持租稅中立性。加值型及非加值型營業稅法第14條關於稅額轉嫁設計、第15條關於稅額計算方法、第19條關於進項稅額不得扣抵之法律效果、及第33條關於進項稅額扣抵要件，皆反應加值型營業稅之特性。惟稅捐稽徵機關適用前揭條文時，對於營業人取得非交易對象憑證申報扣抵營業稅之案件類型，本於租稅法律主義所為之解釋而認定營業人應予補稅並受處罰的見解，備受爭議。

為研究相關爭議及其法制背景，本文基於加值型營業稅之特色，以探討營業人於租稅法律關係中所負擔之納稅與協力義務。此外，並說明加值型及非加值型營業稅法中關於進項稅額扣抵制度及行使之法定要件，以進一步探討營業人之法定憑證義務與該制度之關聯性。最後，本文以實質課稅原則的角度，對於現行稅捐稽徵機關之實務見解，進行檢討。

基於前述之觀察及研究，本文認為於營業人取得非交易對象憑證而申報扣抵營業稅額之情形，在加值型及非加值型營業稅法第15條第1項規範基礎下，稅捐稽徵機關應重新省思進項稅額扣抵與相關法稅制規範目的間之關聯性。此時，營業人違反取得憑證之協力義務而應受處罰，然稅捐稽徵機關應本於職權調查原則及實質課稅原則，查核進項稅額之經濟歸屬，予以核實認定或進行推計課稅，而非逕為漏稅之裁罰，以避免扭曲營業人協力義務的本質，而亦可避免外界產生「不正之稅，連代不正之罰」的質疑。

關鍵字

消費課稅 ； 進項稅額扣抵 ； 租稅中立性 ； 虛報進項稅額 ； 實質課稅原則

並列摘要

The levy of value-added business tax as indirect tax is based on the consumptions. The tax neutrality will be maintained through the automatic audit system. Those characteristics of the value-added business tax are reflected in Article 14, Article 15, Article 19 and Article 33 of the Value-added and Non-value-added Business Tax Act. When they obtained false invoices for non-trading objects, the tax authorities think that business persons should pay the value-added business tax, to be punished because of evading taxation and furthermore they should be punished for the false invoices. However, these opinions are very controversial.

In order to study the disputes und the related legal systems, the characteristics of the value-added business tax and the obligations of business persons to pay tax and to assist the taxtation investigation will be interpreted in the essay at first. In addition, the legal system of the tax credit and its statutory requirements in the Value-Added and Non-Value-Added Business Tax Act will be researched. The relationship between the legal system of the tax credit and the legal obligation of business persons to obtain statutory invoices will be further studied. In the end, the opinions of the tax authorities about the penalty of business persons will be reviewed based on the the principle of substantive taxation.

According to the observations and researches in this essay, the author is of the opinion that the tax authorities shold re-think the relationship of the the legal system of the tax credit to Article 15 of the Value-Added and Non-Value-Added Business Tax Act, when business persons obtained false invoices for non-trading objects. On one hand, business persons violate the obligation to obtain statutory invoices and will be punished for the violation, but on the other hand, the tax authorities should still investigate the truth based on the principle of substantive taxation. Business persons should not to be punished because of evading taxation in this case. Therefor, the function of the obligation of business persons for assisting the taxtation investigation will not be misunderstood, and the question about the unjustified taxtation involved with unjustified penalty will be also avoided.

並列關鍵字

taxation for consumption ； tax credit ； tax neutrality ； false invoices ； principle of substantive taxation

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