|論家庭所得課稅制度--兼評大法官釋字第三一八號解釋=A Study of Household Income Taxation: From the Perspective of the J.Y. Interpretation No.318
Family unit basis;
|According to the Act 15 of Personal Income Tax Law in Taiwan the man who is married has to apply his tax affairs with his spouse and the relatives who base on the Act 17 and receive alimony from him. The Constitutional Court hasn't mentioned these regulations against the constitution law in his No. 318 of Explains, even though they are not fitted to the principle of tax equality. The Practice in tax affairs is therefore of the opinion that this Family Unit Basis in Personal income Tax Law is validity. In my opinion these regulations are against the constitutional law because of they confuse the meanings between material significance of right subject and the procedure meaning of apply, stimulate the effect of marriage penalty in tax law and increase improperly the cooperation obligation of the tax debtor. The Legislative Yuan should take actions to enact the new rules for the married people.