兩岸稅務爭訟制度之比較研究

Abstract

本文乃係兩岸稅務爭訟制度之研究,蓋稅務爭訟在行政訴訟中一 直占有相當高的比例,惟其勝訴率一直偏低,民國 87 年 10 月 28 日行 政訴訟法經大幅修正後,審級部分由「一級一審」改採「二級二審」 但稅務爭訟事件之維持率乃未有明顯之降低,為保障納稅義務人之權 益,企盼藉由兩岸體制與程序及實務運作之研究,尋求可以相互借鑑 之處,取得徵納雙方和諧與減少訟源之良方,乃以稅務爭訟為題。\n本文研究範圍僅限於稅務行政訴訟制度之研討,但稅務爭訟採訴 願前置主義,因此訴願案件之成長與稅務爭訟是否有一定程度之關 係,本文亦試圖以統計分析方法尋求其相關性,藉此了解兩岸訴願與 復議之運作,進而窺見其對稅務爭訟事件之影響。\n本文從稅務爭訟制度之沿革、訴訟體制面、程序面及訴訟種類作 多面向之研究。以第一章緒論,先說明研究動機、方法及其限制等, 第二章介紹兩岸稅務爭訟法法制沿革與體制,進而討論稅務行政訴訟 之審理原則,第三章就稅務爭訟程序之比較,檢視他山之石是否有值 得借鏡之處,第四章則為兩岸稅務爭訟特有制度之比較,第五章就兩 岸稅務爭訟與對納稅人權利保障之現況作比較、尋求徵納和諧與減少 訟源之方法,第六章為結論與建議。

This essay is to research on system of the cross-straits tax litigation which has occupied a rather high proportion in the administrative action. Upon the Administrative Litigation Act being substantially amended on Oct. 28, 1998, the Adjudicating Level (system of appeals) was corrected from the “First Instance” to the “Secondary Instance”, but the maintained rate in respect of tax litigation had, still, unable to have an evident decrease. Therefore, this article used the tax litigation as a subject is to protect the taxpayers’ benefit and use the research on cross-Straits mechanism and procedure, as well as pragmatic operation, to draw lessons from each other, and further to obtain an effective prescription to increase the harmony and decrease the litigation.\nThe researching scope is restricted within the administrative litigation system of the Tax. For the tax litigation is adopting the Leading Procedures of Administrative Appeal, this essay is trying to use the statistic analyzing method to find out if the growth of appeal cases has a certain relationship with the tax litigation, and by which, to comprehend the operation of cross-Straits appeal and reconsideration, and further to realize its impact onto the tax litigation.\nThis essay is using the many-faceted researches on the origin of the tax litigation system, the mechanism of lawsuits, the procedure process, and the action category. The introduction of Chapter One is specifying the research motive, method, and the restriction thereof. Chapter Two is to introduce the origin and mechanism of cross-Straits tax litigation laws, then, discuss the trial principle in regard to the tax-administrative action. Chapter Three is to review, by comparison of the procedures of tax litigation, if there is any advice from others that may help us to correct our defects. Chapter Four is expounding the comparison of the particular systems in regard to the cross-Straits tax litigation. Chapter Five is by comparison of the cross-Straits tax litigation and the status quo of the protection of taxpayers’ right to find out a method to reduce the lawsuit and increase the harmony. Chapter Six is the Conclusion and Proposals.