自动报缴免罚制度的比较研究

Comparative Study on the System of Voluntary Declaration and Payment of underpaid/nonpaid for Impunity

自动报缴免罚的正当性根据主要有财政目的说和处罚目的说两种学说。德国和我国台湾地区均引入相关制度,以鼓励纳税人自新从而保障国家(地区)财政收入、重塑税法秩序。在德国法中,自动报缴免罚规定在《租税通则》中,对不同情境下的免罚要件予以详细规定。我国台湾地区的自动报缴免罚最早规定在"所得税法"中,后引入"税捐稽征法"中,主要规定了免罚要件和免罚范围。本文对德国和我国台湾地区的上述立法例进行制度梳理和比较异同,进而分析对大陆相关制度设计的借鉴。

The justification of voluntary declaration and payment of underpaid/nonpaid for impunity is based on the theory of financial purpose or the theory of punishment. Both Germany and Taiwan have introduced the voluntary declaration of exemption system in order to encourage taxpayers to pay the overdue tax-bill, rebuild the order of tax law and ensure the fiscal revenue. In Germany law, this system is regulated in Reichsabgabenordnung, mainly including impunity requirements applicable to different situations. In"Income Tax Law"and "Tax Collection and Management Law"of Taiwan, the regulations mainly stipulate the exemption requirements and the scope of impunity. The paper has analyzed and compared the above-mentioned legislative cases and managed to draw lesson from such institutions.