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題 名 | 論稅捐歸屬之憲法內涵=The Constitutional Connotation of Taxs Attribution |
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作 者 | 宋政佳; | 書刊名 | 科技法律評析 |
卷 期 | 6 2013.12[民102.12] |
頁 次 | 頁51-113 |
分類號 | 567.01 |
關鍵詞 | 稅; 稅捐歸屬; 稅捐主體; 稅捐客體; 稅捐法定主義; Tax; Taxs attribution; Subject of taxation; Object of taxation; The principle of taxation by law; |
語 文 | 中文(Chinese) |
中文摘要 | 本文主要探討、建構稅捐歸屬之憲法內涵,從法哲學之角度出發,以概念法學、利益法學與價值法學,探討以納稅者作為主體之稅捐歸屬所呈現之法學價值取向。稅捐歸屬實質可分為稅捐客體、稅捐主體、稅捐客體歸屬於稅捐主體三面向,稅捐客體之歸屬者即為納稅義務人,則客體歸屬與刑法客觀歸責之概念是否具有差異。 司法院大法官解釋,對於稅捐法定主義之闡釋,從司法院釋字第 217、367、385 號解釋起,謹守:「人民僅依法律所定之納稅主體、稅目、稅率、納稅方法及納稅期間等項而負納稅之義務」之內涵,自司法院釋字第 674、685 號起,增加「租稅客體對租稅主體之歸屬」之要件,亦即,稅捐客體歸屬於稅捐主體已成為稅法之焦點所在。 依此,本文以大法官解釋對於稅捐歸屬個案解釋之見解,分析、歸納司法院釋字第 493 、597、685、696、697、703 號解釋,推導出歸屬之原理原則,以作為司法審查之法律界限,成為立法論、解釋論之依歸。 |
英文摘要 | This paper mainly probes into the constitutional connotation and of Taxs Attribution. From a legal perspective, it probes into the value orientation demonstrated in Tax Ownership where tax payers are deemed the subject based on jurisprudence of concepts, jurisprudence of interests and jurisprudence of values. Taxs Attribution can be essentially categorized into three types: taxpaying object, subject and the Attribution of taxpaying object to subject. Tax payers have the ownership of the object of taxation, which is different from the concept of objective imputation in criminal law. According to the Interpretations of the Justices of the Constitutional Court, Judicial Yuan, the definition of Principle of Taxation under the Law is covered in Articles 217, 367 and 385, complying with the connotation that people have the duty to pay tax in accordance with law is intended to point out that the people have the duty to pay tax pursuant to the prescriptions in respect of taxpaying bodies, tax denominations, tax rates, methods of tax payment, and time of tax payment as set forth by law. In Articles 674 and 685 of the Interpretations, it adds the elements that the Attribution of the taxpaying object to the subject. That is to say, the Taxs Attribution has become the focus of tax law. Therefore, enlightened by the Interpretations on Taxs Attribution cases, this paper tries to obtain the principles of Taxs Attribution after a detailed analysis of the Interpretations No. 493,597,685,696,697 and 703, so as to provide a basis for the determination of the Judicial Review of Tax Attribution and the establishment of legislative and interpretive theories. |
本系統中英文摘要資訊取自各篇刊載內容。