| 摘要註: |
人民之基本權利乃先於國家而存在，人類之文明進化有賴公平正義的社會制度，加以逐步實現。因此，各項受憲法保障之制度對於維繫人民生存具有先決關係。憲法在規範人民各項基本權利時，同時要求人民公平負擔稅捐之義務，從財稅憲法的規範內涵而言，納稅不僅有義務負擔的性質，在本質上也具有權利保障的意涵，有權利即有救濟，實則救濟制度即在審查人民的權利有無受到國家的不法侵害，而違憲審查則是針對法規範是否合於憲法之基本原理原則。換言之，即為審查有無符合公平正義的社會期待。在經濟意義下的實質課稅公平原則，對於稅捐法律主義及稅捐優惠的公平正義精神，釋憲者僅就抽象法規範為審度，其合憲性理由或有不備或有矛盾，在土地稅法的核心領域，財政部解釋函令為稅務訴訟的主要根源。稽徵機關徵收人民的稅捐，若浪費國家資源與民爭訟，則有違國民主權與稅捐經濟原則，應研議更完善的稅務救濟非訟化制度，使人民的基本權利與公共利益間維持適度的平衡。本文認為，在納稅人權利保障方面，應設置納稅者保護官，受理納稅義務人之稅捐債務陳情，以減少稅務爭訟。在跨國企業或大陸投資審查方面，應建立專業之稅務經理人制度，負責企業之稅捐申報與規劃，以提升企業的競爭力及避免稅捐因素的風險。在土地稅法方面，應將土地增值稅修改為土地交易所得稅，調高土地地價與市價相符，調高地價稅稅率，取消自用住宅稅捐優惠，限制農地興建農舍，農地變更為非農業用途應課徵地價稅或空地稅，廢除田賦改依農地實際產生之利得課徵土地所得稅，取消騎樓上方有建築物分層比率課徵地價稅，以達成經濟意義下課稅的實質公平。 The people the basic right is before the country exists, civilization of evolution the human depends on the fair just social system, performs to realize gradually.Therefore, Each item regarding is maintained system of the constitution safeguard the people to survive has the prerequisite relations.Constitution when standard people’s each basic right, simultaneously requests the people to bear duty of fairly the duty. Says from the finance and taxation constitution’s standard connotation,the tax payment not only has the nature which the duty bears, in also has the right safeguard meaning essentially, has the right namely to have the relief, whether there is the regulations relief system namely is examining people’s right to receivenational the unlawful attack, but violates the constitution the examination aims at the law standard whether to be in harmony with the constitution the basic principle principle. In other words, whether there is namely to examine to conform to the fair just social anticipation. Under economic significance’s essence tax equityprinciple, regarding the duty law principle and the duty preferential benefit’s fair just spirit, has only been cut is split up, releases the constitution only to examine and consider on the abstract method standard, it gathers the constitution innate disposition by either has unprepared or has the contradiction, in the land tax law’s core fields, Ministry of Finance explains the written order for the tax affairs lawsuit main root. The levy institution levies people’s duty, if the waste nationalresources and the people prosecute, then has disobeys the national sovereignty and the duty economical principle, should discuss thoroughly the more perfect tax affairs relief must to dispute the system, causes people’s basic right and during the public interest maintains moderate balanced. This article believed that in the taxpayer right safeguard aspect, should establish the taxpayer to protect the official,accepts duty of debt the taxpayer state one’s case, reduces the tax affairs prosecution. This article believed that in the taxpayer right safeguard aspect,should establish the taxpayer to protect the official, accepts duty of debt the taxpayer state one’s case, reduces the tax affairs prosecution. In the transnational enterprise or the mainland investment examination aspect, should establish tax affairs of manager system the specialty, is responsible for duty of declaration and the plan the enterprise, promotes enterprise’s competitive power and avoids theland and other taxes factor the risk. In the land tax law aspect, should revise the land increment duty for the land transaction income tax, raises the land soil-rent value and the market price match case, raises the land tax on assessed value tax rate, cancels uses for oneself the housing duty preferential benefit, the limit farmland constructs the farmhouse, the farmland change for the non-agricultural use should the scot land tax on assessed value or the spatial land tax, abolishes the land tax to change according to the farmland has the advantage to result in the scot land income tax actually, cancels above the building overhang to have the buildinglamination ratio scot land tax on assessed value, achieves under the economicsignificance the assessment essence to be fair. |