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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|
|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|
|Issue Date: ||2019-07-17 10:56:56 (UTC+8)|
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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