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| Title: | 註銷欠稅之研究;A Study on Annulment Tax Arrears |
| Authors: | 沈孟桂;SHEN, MENG-KUEI |
| Contributors: | 財經法律學系碩士在職專班 |
| Keywords: | 註銷欠稅;核課期間;徵收期間;執行期間;執行程序終結;annulment tax arrears;periods for assessment;the period for tax collection;the period of execution;conclusion of execution procedure |
| Date: | 2017 |
| Issue Date: | 2019-07-17 10:56:56 (UTC+8) |
| Publisher: | 財經法律學系碩士在職專班 |
| Abstract: | 財政收入乃政府為了國家發展配合政策目標，基於公權力依法向人民強制徵收稅捐而取得。註銷欠稅大部分規定於解釋函令，有關納稅者權利之事項，依稅捐法定主義，應以法律定之較為妥適。核課期間、徵收期間及執行期間是否屆滿，涉及得否註銷欠稅，政府不得再行徵收。徵收期間與執行期間歷經數次修法，納稅義務人對法之誤解，產生許多行政救濟爭訟案件，本文研究剖析多次修法後，稅捐案件之適用原則，期能增進納稅義務人對執行期間之瞭解，降低行政救濟案件，達成政府與人民徵納雙贏之局面。本文共分為五章，第一章緒論，包括問題意識、研究目的、研究方法與範圍、研究架構及預期成果。第二章註銷欠稅之類型，包括清算完結註銷欠稅、破產終結註銷欠稅、重整完成註銷欠稅、逾徵收期間且逾執行期間註銷欠稅、義務人死亡註銷欠稅及小額無法徵起註銷欠稅，進而提出註銷欠稅之修法建議。第三章核課期間、徵收期間、執行期間與註銷欠稅之關聯，主要介紹核課期間、徵收期間、執行期間之規範分析，以及核課期間、徵收期間、執行期間屆滿與註銷欠稅之關聯。第四章徵收期間與執行期間屆期註銷欠稅之探討，本章研究以100年至105年間之法務部行政執行署聲明異議決定書及法務部訴願決定書，分別針對96年3月5日前及96年3月5日後移送執行之案件，加以探討是否已逾徵收期間及逾執行期間，以及是否符合註銷欠稅之規定。第五章結論與建議，本章綜合前述各章之論述，針對註銷欠稅提出修法建議，現行註銷欠稅大部分規定於解釋函令，有關人民權利義務之事項，基於稅捐法定主義，應明文規定於法律較為妥適，期能透過本研究，以供日後修法之參考，並降低徵納雙方之爭議，使國家與人民均受益。
It is based on public authority that financial revenue is obtained by government compulsorily collecting from people according to law. The purpose of said conduct executed by government is to make the Country development cooperate with policy goal. Annulment tax arrears are mostly prescribed in interpretative letter or directive. As to the matters of taxpayers’ right, it is appropriate that they should be prescribed by law according to principle of taxation under the law. The expiration of periods for assessment, the period for tax collection and the period of execution relates to whether tax arrears are annulled and taxes not collected by government any more. The period for tax collection and the period of execution have experienced several times amendments. Taxpayers misunderstand the meaning of law, therefore the aforesaid circumstance results in many actions of administrative remedies. This text researches and analyzes the applicable principle of taxation case after several times amendments. We expect to promote taxpayers’ understanding for the period of execution, reducing the number of administrative remedies cases and achieve win-win situation for government and people. This text has been classified into five chapters. Chapter 1 : Introduction including problem consciousness, purpose of research, research method and scope, research frame and prospective results. Chapter 2 : Types of annulment tax arrears including annulment tax arrears after conclusion of liquidation, annulment tax arrears after completion of reorganization, annulment tax arrears due to delay the period for tax collection and delay the period of execution, annulment tax arrears due to taxpayer’s death and annulment tax arrears due to small tax amount under tax threshold, then suggesting amendment of annulment tax arrears. Chapter 3 : Relation among periods for assessment, the period for tax collection , the period of execution and annulment tax arrears. Mainly introducing regulation analysis for periods for assessment, the period for tax collection and the period of execution and relation between expiration of periods for assessment, the period for tax collection , the period of execution and annulment tax arrears. Chapter 4 : Discussion for annulment arrears due to expiration of the period for tax collection and the period of execution. The discussion of this chapter stems from petition of rejection for Administrative Enforcement Agency and the written decision on an administrative appeal for Ministry of Justice from 2011 to 2016 to aim at cases of referral enforcement before on March 5, 2007 and after March 5, 2007 respectively to thoroughly discuss whether exceeding the period for tax collection and the period of execution and whether conforming to regulation of annulment tax arrears. Chapter 5 : Conclusion and Suggestion. This chapter synthesizes discussions of the aforementioned chapters and focuses on annulment tax arrears to raise suggestion of law amendments. The current annulment tax arrears are mostly prescribed in interpretative letter and directive. As to the matters of taxpayers’ right, it is appropriate that they should be prescribed by law according to principle of taxation under the law. We expect the above contents shall be references for law amendments afterwards by this research and alleviate the disputes between government and taxpayers to benefit both the Country and people. |
| Appears in Collections: | [財經法律系研究所] 學位論文
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