法學期刊
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論著名稱: 從俸給結構與退休所得論公務人員退休年金給付制度改革-兼論信賴保護原則(On the Reform of the Public Service Pension System from the Perspectives of Remuneration Structure and Retirement Income)
編著譯者: 馮惠平
出版日期: 2013.04
刊登出處: 台灣/文官制度季刊第 5 卷 第 2 期 /27-57 頁
頁  數: 21 點閱次數: 1378
下載點數: 84 點 銷售明細: 權利金查詢 變更售價
授 權 者: 馮惠平
關 鍵 詞: 退休年金所得替代率信賴保護原則
中文摘要: 公務人員退休年金制度屬於「軍」、「公」、「教」、「勞」四大年金制度之一,其改革規劃方案不單涉及數十萬現職與退休公務人員的經濟權益,亦為其他年金改革的具體指標及比較標的。既然年金制度改革攸關許多人未來重大權益之變動,當然為眾所關注之焦點。不難想見法案最後送立法院審議時,在各方角力下,必將遭遇諸多之質疑與挑戰。因之,本文以考試院函送立法院審議之公務人員退休撫卹法草案相關規定為基礎,從「俸給結構」與「退休所得」兩途徑探討之。又,信賴保護原則是否適用於本次公務人員年金改革,眾說紛紜,尤其是對於實體法上已取得財產權利的退休公務人員,其是否有信賴利益?是否必須加以保護?又如何保護?凡此影響退休年金給付制度之設計甚鉅,爰一併探討,以期做為立法者最後決定之參考。
英文關鍵詞: retirement annuityincome replacement ratesthe principle of legitimate expectation
英文摘要: The Civil Servant Retirement Annuity System is one of Taiwan’s four major annuity systems designed for military, public service, teaching and labor personnel. Since the programs of reforming and planning the retirement annuity will not only influence hundreds of thousands of incumbent and retired civil servants but will also become a concrete indicator as well as a comparison to other annuity reforms, it can be foreseen that after the Act of Reforming Annuity System is sent to the Legislative Yuan for approving, the government will definitely face plenty of suspicions and challenges from the outside. This article will first focus on the structure of civil servants’ remuneration and retirement income, which can be derived from the upcoming act (drafted by the Examination Yuan and delivered to the Legislative Yuan on April 12, 2013) governing both the public functionaries’ retirement and the compensation given to their surviving dependents.
Meanwhile, controversies have arisen over whether the Principle of Legitimate Expectation may apply while enforcing the reform on annuity system, especially on those who have already secured the property rights under the current legal system. Is it necessary for us to protect these rights based on the principle? Or how do we ensure such protective mechanism while enforcing the new retirement and annuity system in the future? All of these concerns about our future annuity system are discussed here as a reference for our legislators.
目  次: 壹、前言
貳、俸給結構
一、俸給之性質與作用
二、俸給之內容與俸額之計算
三、加給的性質
四、小結
參、退休所得
一、退休之性質與作用
二、稅法之「所得」與公務人員退休「所得」
三、月退休金基數內涵之計算
四、小結
肆、信賴保護原則
一、三階段信賴保護層級
二、釋憲實務
三、年金改革與信賴保護原則
四、小結
伍、結論
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