夫妻之所得稅申報,依我國所得稅法第15條規定,雖得就薪資所得分開計算稅額,然均應由納稅義務人合併申報課稅,且無論採何種夫妻財產制,均應依所得稅法將夫妻雙方之所得合併申報課稅,此種以夫妻作為課稅單位之申報程序,雖經釋字第318號解釋認定與憲法尚無牴觸,然而52年1月29日修法時立法者所選擇之課稅單位,是否仍適用於50年後之我國社會經濟情勢,尚有討論空間。 又於夫妻分居時,雙方既未共同居住,則強求其合併申報實有其困難,故財政部76年3月4日台財稅第7519463號函就夫妻分居情形,若分居夫妻經申請分別開單,即准按個人所得總額占夫妻所得總額比率計算,減除其已扣繳及自繳稅款後,分別發單補徵。然釋字第696號解釋於101年1月20日宣告其違憲,並就夫妻非薪資所得強制合併計算,較之單獨計算稅額,增加其稅負部分,亦為定期二年失效之宣告。是於解釋公布之日(101年1月20日)屆滿二年而尚未修法期間,夫妻分居之情形下應如何申報所得稅,仍有論究之必要。 另外於夫妻分居時,若夫妻僅選定其中一人為納稅義務人,而未經選為納稅義務人之配偶未依法申報,恐非可歸責於納稅義務人而生之逃漏稅捐,倘若仍以納稅義務人作為稅捐處罰之對象,並非無疑,而此為上開解釋所未論及,故亦應為加以討論之議題。 從而,本論文著重於分析整理,透過探討所涉及之憲法問題,就申報程序實務運作之相關函釋予以臚列分析,並整理與此議題相關之婚姻制度性保障、課稅單位、分居制度,從而分析各制度可得提供之思考方向,進而就我國立法之發展,提出修正之建議,希冀建立符合我國憲法秩序及社會經濟情事之分居夫妻所得稅申報制度。
In accordance with Article 15 of Income Tax Act, where the spouse of a taxpayer whose support deduction may be made in accordance with Article 17 of this Act has any income as provided in the preceding Article, the taxpayer shall include such income in his/her income tax return. Marriage and family serve as the foundation on which our society takes its shape and develops and are thus institutionally protected by the Constitution (See J.Y. Interpretation No. 554.) Tax discrimination based on marital status, which imposes heavier economic burdens on married couples, is equivalent to a marriage penalty and thus contravenes the intent of the Constitution to protect the institutions of family and marriage. The author began by proving the status’ original intentions are to reflect the saving effect of a household unit, to avoid illegitimate income splitting, to lower the cost of taxation and to generate sufficient fiscal revenue. However, the saving effect of a household unit, if any, does not necessarily occur when a couple live together, since people’s life styles and spending habits vary. Then, the author examined whether the separated couple has practical difficulties in filing a joint return and paying the tax together or not. At the end of the thesis, the author urged the legislation efforts to provide further guidance and clarification to insure an enduring and unimpaired system of marriage and family after J.Y. Interpretation No. 696.