法學期刊
論著名稱: 租稅法中裁罰金額及倍數之探討-以稅務違章案件裁罰金額或倍數參考表為中心(The Administrative Penalty of Fines on the Tax Acts-Focus on the Reference Table for Fines and Multiples of Punishments)
編著譯者: 洪家殷
出版日期: 2011.06
刊登出處: 台灣/臺北大學法學論叢第 78 期 /1-41 頁
頁  數: 41 點閱次數: 2726
下載點數: 164 點 銷售明細: 權利金查詢 變更售價
授 權 者: 洪家殷
關 鍵 詞: 租稅刑罰租稅秩序罰行為罰漏稅罰罰鍰罰鍰裁量行政罰法第 18 條
中文摘要: 國家對人民違反租稅義務之處罰,可施以租稅刑罰或租稅秩序罰。租稅秩序罰中,不論行為罰或漏稅罰,最常見之處罰種類即為罰鍰。對於罰鍰之額度,現行稅法皆有應受法定羈束或容許裁量之規定。當有裁量之空間時,稽徵機關究應如何作出最恰當之裁處,並非易事。財政部乃本於其職權發布「稅務違章案件裁罰金額或倍數參考表」,供各稽徵機關於行使其裁量權時,有一客觀之標準可茲參照。惟行政罰法於民國 95 年施行後,於其第 18 條亦有關於裁處罰鍰時應審酌因素之規定。而上述裁罰參考表之規定,是否與行政罰法第 18 條規定相一致,即有探討之必要。本文將先說明租稅秩序罰之基本概念,包括租稅刑罰及租稅秩序罰、行為罰及漏稅罰等;其次,以租稅法上有關罰鍰規定之態樣及額度為探討對象;再者,將以行政罰法第 18 條規定之各種審酌因素為論究之重點,並及於其與裁罰參考表之關係。然後,再探究裁罰參考表性質及效力,尤其著重在各種審酌因素之整理及歸納,再從事進一步之檢討,並提出可能之改進建議。最後,則回歸到法院之審查,歸納出法院之立場,以顯現出法院是否確已盡其審查之義務,及須再為改善之處。
英文關鍵詞: Tax-Related Penal PunishmentTax-Related PunishmentPunishment for Violating of a Duty to Act in Relation to the Tax LawPunishment for Tax EvasionFinesDiscretion of finesArticle 18 of Administrative Penalty Act
英文摘要: The punishments of violating Tax-Related objections are Tax-Related Penal Punishment and Tax-Related Punishment. On the different kinds of Tax- Related Punishment means, the competent administrative authorities usually take the action of Tax-Related Fines. To the amount of fines, the Tax Acts have the articles of discretion. While the proper amount of fines is always difficult to administrative authorities to decide.
The Ministry of Finance in its terms of reference releases the “Reference Table for Fines and Multiples of Punishments” for the tax authority's discretion in the exercise of its right, for an objective standard can be applied. However, the Administrative Penalty Act come into force and in its article 18 also set up the considerations which shall be given to such factors as the culpability of the act in breach of duty under administrative law. Whether the “Reference Table for Fines and Multiples of Punishments” above should apply the article 18 or not is the need to explore.
This article would like to explain the basic concept of tax penalty, including tax penalties, other acts of punishment, and tax evasion; Secondly, the considerations of article 18 would be discussed, Moreover, we will emphases in a variety of discretionary factors trials and engage in a further review and suggest possible the recommendations for improvement. Finally, we will return to the court’s review, summarized the position of a Court order to show up whether the court had done its review of the obligations, and shall be for the improvement.

目  次: 壹、前言
貳、租稅秩序罰之概念
一、租稅刑罰及租稅秩序罰
二、租稅秩序罰之種類
(一)罰鍰
(二)滯報金、怠報金及滯納金
(三)停業
(四)沒入保證金及沒入違禁品
參、租稅法上罰鍰規定之態樣及額度
一、罰鍰規定之態樣
(一)行為罰
(二)漏稅罰
二、罰鍰之額度
肆、裁處罰鍰時應審酌之因素
一、裁罰參考表與行政罰法第18條之關係
二、行政罰法第18 條規定之審酌因素
伍、裁罰參考表之內涵
一、裁罰參考表之性質
二、裁罰參考表之效力
(一)對稽徵機關之拘束效力
(二)對納稅義務人之效力
三、裁罰參考表審酌因素之類型
(一)非屬裁量者
(二)依法條規定之違章情形,直接規定裁罰金額或倍數
(三)依照法條規定之多種違章情形,分別直接定其裁罰金額或倍數
(四)依違反義務之次數,決定裁處罰鍰之金額
(五)依所漏稅額之多寡,決定裁處罰鍰之倍數
(六)依違章之情節,決定裁處罰鍰之金額或倍數
陸、裁罰參考表審酌因素之檢討及建議
一、裁罰參考表審酌因素之特色
二、裁罰參考表之檢討及建議
(一)非屬裁量者,應無納入裁罰參考表之必要
(二)審酌因素過於簡化,與行政罰法第 18 條之要求不符
(三)依法條規定違章情形,直接規定裁罰金額或倍數之不當
(四)裁罰參考表規定裁罰最低限及最高限之不當
(五)裁罰參考表使用須知第 4 點不夠完善
(六)未納入其他種類之處罰
三、責難程度納入裁罰參考表之探討
柒、最高行政法院對裁罰參考表相關裁罰之審查
捌、結論
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