我國核課處分程序重開之探討

Abstract

租稅行政是一種侵益行政，核課處分更具有大量行政處分之特性，而人民對於租稅法律並不熟稔，因此，核課處分必須有一套完善的行政救濟，以盡保障人民權益之最大可能。\n 我國在2001年開始實施的行政程序法中，參考了德國聯邦行政程序法第48條、第49條及第51條等規定，植入了行政程序重開的制度。但是在該法實施後，各行政機關對於該項制度應如何運用並無定見，甚有誤引誤用者。本論文就此一課題，嘗試從德國行政程序重開制度由來、理念，分析我國行政程序法相關規定之定位，並以侵益之核課處分為客體，整理我國相關判決及釋令，就核課處分重開程序之現行法制加以檢討，期能繪製出稅捐稽徵所涉行政程序重開之草圖。

The tax administration disposition is one kind of rendered en masse and burden administration dispositions. People are not familiar to the law of the tax, so nuclear lesson is that it must have one perfect administration remedy system even more than to punish, in order to ensure people rights and benefits most heavily and possibly to ensure. \n The legislators enacting the recommence administrative procedure in the administrative procedure law that Taiwan began to implement in 2001 had consulted the article 48, 49, and 51 of the administrative procedure law of Germany. However, many administrative authorities were wrongly guided or persons misapply after this law was implemented. This thesis attempts to realize the origin and idea of the German recommenced administrative procedure, and analyse the recommence tax administrative disposition procedure of Taiwan . This thesis will also examine the current legal system of recommence the tax administrative dispositions by the relevant judgments and orders of Taiwan. Finally it is probable to draw out a better system of the recommence tax administrative disposition.