稅捐復查制度之研究

我國稅捐復查制度，相較訴願與行政訴訟制度而言，對於人民權益之保障，更為迅速。稽徵機關對復查案件之審查，除審查行政處分之合法性，並審查其妥適性。且復查之提起，不以先行繳納稅款為門檻，機關機關對稅捐之原核定亦較訴願機關及法院了解更為快速，人民如能妥善利用此簡單、經濟、便利之程序，更可迅速獲得權利救濟，解決稅捐爭議。況且復查、訴願及行政訴訟均屬廣義之行政救濟之一環，因此整個行政救濟程序之設計都應該要經常地、有效地、能夠讓人民在權利受到機關不法侵害時能得到救濟。惟現行稅捐稽徵法對復查之規範僅有短短3個條文，不足以對所有復查應遵守之程序作完整規定。因此復查制度應有更周延、更合於人民保障、貫徹依法行政原則之規範設計，才能與訴願功能相當，俾利將來雙軌制之實行。

關鍵字

復查制度；行政救濟；稅捐稽徵法；訴願；行政訴訟；雙軌制

並列摘要

Compared with administrative appeal and administrative litigation, the tax recheck system protects the rights and interests of the people more quickly. Tax recheck examines legality and appropriateness.There is no need to pay tax first when filing a tax recheck, and the original assessment of the tax by the agency is also more efficient. Recheck know what happened faster than administrative appellate bodies and courts. If the people can properly use the tax recheck process, they can quickly obtain rights relief and resolve disputes.Tax recheck, administrative appeal and administrative litigation are all part of administrative relief in a broad sense. Therefore, the design of the entire administrative relief procedure should be regularly and effectively. However, the current Tax Collection Act provides for tax recheck only 3 articles are not enough to completely stipulate the procedures to be followed for all tax recheck.Therefore, the tax recheck system should be designed to be more complete, protect the people, and administer in accordance with the law, so that it can function as a administrative appeal and is conducive to the implementation of the Binary Plan in the future.

並列關鍵字

Tax recheck system ； Administrative Remedies ； Tax Collection Act ； Administrative Appeal ； Administrative Litigation ； Binary Plan

參考文獻

Dr. h.c. Rudolf Mellinghoff，Struktur und Erfahrung mit der deutschen Finanzgerichtsbarkeit，黃世洲、邱晨譯，＜中譯文：專門財稅法院與納稅人權利保障暨德國財稅法院制度與經驗分享＞，《稅務爭訟與納稅人權利保障暨2015台灣最佳稅法判決》，元照出版有限公司，民國105年3月，初版。