台湾地区“纳税者权利保护法”之条文解析

An Analysis of the Provisions of the Law on the Protection of Taxpayer's Rights in Taiwan Region

台湾地区"纳税者权利保护法"对于纳税者权益之保障提供特别法规范,以强化纳税者在税法上之权利地位,尤其针对税务行政以及税务司法的问题,进行反省改善。包括基于生存权保障,最低基本生活费所需所得不课税原则,量能课税原则法典化,租税规避不处罚原则,解释令函公开,税务调查导入正当法律程序,推计课税处理原则法典化,成立纳税者权利保护官、税务专业法庭和纳税者权益保护咨询委员会,诉讼目标范围之扩大(导入总额主义)以及法官自为终局审判决定应纳税额以维护程序经济等,对于台湾地区之租税法制合理化,具有正面重大意义。

The law of Taxpayer's rights protection is to protect the rights and interests of taxpayers, to provide special legal norms to strengthen the taxpayer in the tax law on the status of the right, especially to reflect on improvement for tax administration and tax justice issue. The law includes the principle of non-taxation, based on the right of subsistence protection, of the income for minimum basic living expenses, codification of the principle of taxation according to ability to pay, the principle of non-punishment of tax evasion, public announcement of the interpretation of tax law, the due legal process in the tax investigation, the codification of the principle of handling the estimated taxation, the establishment of taxpayer rights protection officer, the establishment of tax court, the establishment of the Advisory Committee for Taxpayer Rights Protection, the expansion of the scope of the subject matter of litigation(the introduction of totalitarianism) and the decision of the judge to finalize the tax payable to maintain the procedural economy, etc.. For the rationalization of Taiwan tax legal system, it has a significant contribution.