論稅捐救濟前置程序–以稅捐復查制度為中心

Abstract

稅捐稽徵法第35條、第38條規定，不服核定稅捐之處分時，在提起訴願救濟前，須先行「復查」之救濟程序。此一訴願的先行程序，就當事人而言，增加了救濟程序之不利益。現行訴願法第58條第2項規定賦予原處分機關自我審查之機會，程序上已相當於訴願之先行程序，因此復查程序是否有存在之必要也引起質疑，而學界對此亦存有不少正反意見討論，本文即在探討稅捐復查程序之存在價值及其可能修正之方向。本文先由法理層面探討稅捐救濟復查制度存廢之爭議問題，針對各種不同論點加以析述後提出建議，並以實證「量性」分析之研究，搜集全國稅務機關近年稅捐復查件數及復查成功改定之件數比率，稅捐訴願案件之件數對復查決定之件數的比率，來判定復查制度之是否具篩漏功能，驗證稅捐申請復查制度是否有存在之價值。研究結果顯示稅捐復查有其存在之必要性，但為保障人民程序利益，首先可將稅捐復查程序，作為訴願之特殊重新審理程序，原處分機關免予重新審理；其次可考量修法提升復查機制之位階為等同訴願，並如德國般設置財稅法院專責財稅相關案件之審理，當人民不服復查決定之案件時，得直接提起稅務訴訟；再者性質上非大量、反覆作成的稅捐核課處分，應可考量修法讓人民選擇無須經復查之程序，得逕以「訴願行政訴訟」之方式行行政救濟，以維護人民行政救濟之程序利益。

In Taiwan, Articles 35 and 38 of the Tax Collection Act stipulate that someone disagree an administrative disposition about taxation which tax collection authority made, he must petition for a recheck to the tax collection authority firstly. And then, if he disagree the decision on the recheck application, he can file an administrative appeal. It increases the procedural disadvantage of those who disagree administrative disposition about taxation. Article 58, Paragraph 2 of the Administrative Appeal Act gives the original authority opportunity to reexamine. The procedure is equivalent to the pre-process of administrative appeal, so there was some controversy over the necessity of the procedure of recheck. Therefore, there are many positive and negative views on this issue in the academic circle. What this study wants to discuss is about the necessity of the tax recheck procedure and the direction of possible amendments. First, this study is to discuss the controversy of the tax recheck procedure in the legal theory, and proposes suggestions after analyzing various arguments. And then, collects the number of cases of apply for tax recheck, the ratio of recheck corrections, the ratio of cases of tax administrative appeal to the cases of the Decision on the recheck application. To conduct a "quantitative" analysis to determine that is the tax recheck procedure efficient? The results of the study show that the tax recheck is necessity. In order to correct the procedural disadvantages caused by the tax recheck. First, the tax recheck procedure can be used as a special reexamine procedure for the administrative appeal, and the original authority is exempt from reexamine. Secondly, it is possible to consider the revision of the law, to raise the level of recheck procedure as equivalent to the level of administrative appeal, and set up the tax courts to be responsible for the tax related cases (Finanzgericht in Germany), if people disagree the decision on the recheck, they can file an Administrative Litigation. In addition, the cases of taxation that not made in large quantities and repetitive, by amending the law, it's unnecessary that people petition for a recheck to the tax collection authority before filing an administrative appeal.