查詢結果分析
來源資料
頁籤選單縮合
題 名 | 未收到扣(免)繳憑單漏報綜合所得處罰之研究--以我國實務為例=A Study of a Fine for Omission of Consolidated Income Due to Not Receiving Withholding & Non-Holding Tax Statements |
---|---|
作 者 | 林光炫; | 書刊名 | 德明學報 |
卷 期 | 25 2005.06[民94.06] |
頁 次 | 頁121-135 |
分類號 | 567.073 |
關鍵詞 | 各類所得扣繳暨免扣繳憑單; 漏報; 處罰; Withholding & non-holding tax statement; Omission; Fine; |
語 文 | 中文(Chinese) |
中文摘要 | 納稅義務人常因未取得部分「各類所得扣繳暨免扣繳憑單」,漏報部分綜合所得而被罰,致心生不服而採取行政救濟,但幾乎無獲勝訴者。而多年來,各界專家對我國現行申報制度及其執行針砭頗多。既然制度本身及其執行有如此多之違失,則納稅義務人因此違失,致漏報部分綜合所得,是否真有其主觀責任及可歸責之處,就法、理、情論之,不無疑問。我國既已邁入民主法治國之列,對此多年來可能已侵犯人民基本權之現況,有檢討之必要。 |
英文摘要 | Taxpayers are usually finded for omission of consolidated income due to not receiving part of their withholding & non-holding tax statement. Taxpayers initiate law administrative remedy because of discontentment for the fine, but hardly win. For many years, lots of studies have been undertaken. Experts and scholars pointed out serious defects of the filing consolidated income tax return system and of the way how it is executed by the local collection authority-in-charge. It is questionable whether taxpayers should have the responsibility for omission of part of consolidated income if the serious defects as mentioned above are the causation. Since Republic of China is becoming a legal and democratic state, it is necessary to review the status of possible violation of constitutional rights of people. |
本系統中英文摘要資訊取自各篇刊載內容。