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題 名 | 繼承選擇與稅捐負擔--以最高行政法院九十年度判字第二一○三號判決為例=Inheritance Option & Tax Burden--Take Verdict 2103, 2001 of the Supreme Administration Court for Example |
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作 者 | 宋政佳; | 書刊名 | 稻江學報 |
卷 期 | 1:2 民95.12 |
頁 次 | 頁145-162 |
分類號 | 567.01 |
關鍵詞 | 繼承選擇; 稅捐負擔; 納稅者權利保護; Inheritance option; Tax burden; Right protection of tax-payer; |
語 文 | 中文(Chinese) |
中文摘要 | 隨著經濟發展,人與人、人與社會、人與國家間呈現交錯複雜關係,法的出現,不外作為各種關係之依循。於各種關係之中,法亦被區隔為不同體系,惟仍以規範個人為中心。基此,人民依循私法自治、契約自由在進行各種經濟行為時,當具多層考量,公法上之稅捐負擔不外為重要決定依據。 本文以我國民法繼承採取當然繼承、概括繼承主義,如此,繼承發生時,繼承人可以選擇單純繼承、限定繼承或拋棄繼承。繼承人行使選擇權時,當衡量繼承財產是否能清償債務。限定繼承人因繼承財產受執行拍賣而有所得,所得部分不足清償債務,則此部份所得是否應該課稅? 本文以解釋論作出發,就繼承財產處分以清償債務之行為,是否包含於管理遺產行為;次者,立法論上,試圖對稅法規範不足加以補充,以實質課稅原則作為補充解釋稅法之重要依據,以達納稅者權利保障之終極目標。 |
英文摘要 | With economic development, it exists in complex relations among people and people, people and society and people and nations. The creation of legal laws is aimed to regulate various relations and allow the baselines. Among various relations, laws are divided into various systems. However, laws are centered on personal norms finally. Thus, people can follow legal laws to implement autonomy. About the contract entry freedom among various economic activities, it is required make mulitple-level consideration and the taxation burden of public laws is also the important norm for reference. Within this paper, our civil laws adopt the natural Inheritance and generalized Inheritance principles. The successor can opt for simple inheritance, limited inheritance or inheritance abortion whenever the inheritance right emerges. Whenever successors implement the option right, it is required to evaluate whether he can settle all indebtedness when succeeding to the inheritance. It also comes with the questions if the subject with limited can obtain some income from inheritance auction when succeeding to the said inheritance, or if the auction income cannot fully pay off the indebtedness? As such, we will discuss if it is required to impose taxes against the part deficiently to settle indebtedness arisen from inheritance? Within this paper, we will adopt the explanation principles to discuss the behaviors to pay off indebtedness arisen from inheritance disciplinary action. Secondly, in view of legislation principles, we attempt to supplement the deficient parts of taxation regulations. We propose the substantial taxation principles to supplement for the important reference in explaining taxation codes so that it is available to reach our ultimate goals, namely protecting the civil rights of tax-payers. |
本系統中英文摘要資訊取自各篇刊載內容。