稅捐稽徵法限制出境問題之研究

A Study on Restriction from Exiting the ROC in accordance with Tax Collection Act

張桂瑛(Kuei-Ying Chang)

指導教授 ： 黃俊杰

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2014年)

摘要

本論文係以稅捐稽徵法第24條之限制出境及相關解釋函令為主軸，以欠繳五區國稅局稅捐達法定標準，經財政部函請內政部入出國及移民署限制欠稅人或欠稅營利事業負責人出境，嗣因受處分人不服該行政處分而提起訴願，經行政院於101年1月至102年12月訴願決定之案例為研究對象，逐案分析被限制出境者之身分，統計因繳清或提供相當擔保而解除出境之金額，藉以檢討限制出境是否符合比例原則及是否具合憲性，並以訴願決定案例及行政法院之判決探討下列爭議問題：
一、遭冒名或掛名登記為負責人之限制出境。
二、法院選派清算人之限制出境。
三、對股東之繼承人限制出境。
　　希望藉由限制出境訴願案例之整理及分析，將實務上限制出境爭議問題類型化，並結合學理、司法實務及解釋函令之探討，提出建議及可行方案，以為日後修法之參考，冀能減少限制出境保全措施之適法性爭議。

關鍵字

稅捐稽徵法 ； 合憲性 ； 繼承人 ； 清算人 ； 稅捐保全 ； 限制出境

並列摘要

This thesis's main structure is in accordance with restriction from exiting the Republic of China, Article 24 of Tax Collection Act and interpretative rules. The taxpayer or the responsible person of an enterprise does not pay taxes which total amount reach legal standard formulated by National Taxation Bureaus and MOF will deliver an official letter to National Immigration Agency to restrict the person from exiting the Republic of China. The person liable to penalty who disagrees to the administrative disposition may lodge an appeal. The total research subjects are the administrative appeal decisions made by the Executive Yuan from Jan. 2012 to Dec. 2013 and the personal identities are analysed from exit restriction. Then we calculate the total amount that the person liable to penalty paid taxes or offered equivalent collaterals for lifting the restriction and find out whether exit restriction matches the principle of proportionality and constitutionality or not. We will study the dispute issues stated as follows concerning about the administrative appeal decision cases and the judgements made by the administrative court：
1.To restrict the forger or frontman of a business equity from exiting the ROC.
2.To restrict the liquidator assigned by the court from exiting the ROC.
3.To restrict the heirs of shareholders of a limited company from exiting the ROC.
　　The thesis was planned to classify restriction dispute cases by means of sorting and analysing exit restriction cases combined with academic theory, judicial practice and interpretative rules for quest the suggestions and solutions that will be the references for Tax Act amendment in the future. It will cut down the legal dispute for taxes preservations in spite of restriction cases.

並列關鍵字

heir ； liquidator ； taxes preservations ； restriction from exiting the ROC ； constitutionality ； Tax Collection Act

參考文獻

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