2018-10-202024-05-17https://scholars.lib.ntu.edu.tw/handle/123456789/681684摘要：租稅規避行為一直是我國租稅稽徵，乃至於爭訟實務上非常重要的議題，也是稅法學者經常研究的對象。為了防杜租稅規避行為，我國立法者於民國（下同）一○五年十二月二十八日制定公布納稅者權利保護法第 7 條第 3項規定：「納稅義務人基於獲得租稅利益，違背稅法之立法目的，濫用法律形式，規避租稅構成要件之該當，以達成與交易常規相當之經濟效果，為租稅規避。稅捐稽徵機關仍根據與實質上經濟利益相當之法律形式，成立租稅上請求權，並加徵滯納金及利息」。除租稅規避之法律效果，與稅捐稽徵法第12條之1第3項規定有所區別以外，其中「加徵滯納金」的請求，此種金錢給付之法律性質為何？是否與司法院釋字第746號解釋，就稅捐稽徵法第20條與遺產及贈與稅法第51條第1項規定所加徵滯納金的性質相同？反而讓稽徵實務上與此有關的爭議事件數量增多而已。 在推計課稅的部分，納稅義務人於稽徵程序中應履行協力義務，作為稽徵機關及法院職權調查的證據方法之一，然納稅義務人怠於履行協力時，致稽徵機關無法職權調查，或調查顯有困難而有違稽徵經濟時，乃退一步容許按照其他間接證據或者同業之通常標準（例如同業利潤標準），進行推計課稅。納稅者權利保護法第 14 條第 1 項乃規定：「租稅稽徵機關對於課稅基礎，經調查仍不能確定或調查費用過鉅時，為維護課稅公平原則，得推計課稅，並應以書面敘明推計依據及計算資料。」第 4 項：「納稅者已依稅法規定履行協力義務者，租稅稽徵機關不得依推計結果處罰。」反面解釋的結果，只要納稅者未依稅法規定履行協力義務者，租稅稽徵機關即得依推計結果處罰？學說上推計課稅的概念，在國內適用的範圍其實並不止於納稅義務人違反稽徵協力義務之情況而已，所以推計課稅性質究竟屬法律問題或事實問題，有必要說明其中不同的觀點。 有鑑於上開納稅者權利保護法之條文僅闡述稅法重要概念或法律原則，對於如何具體執行欠缺規範，滋生稽徵實務之適用疑義。因此，本計畫目的在尋找出更為具體的操作標準，並參考世界先進國家的作法，提出符合一般國際稅制水準、兼顧租稅公平及納稅者權利保障的可行辦法。<br> Abstract: Tax avoidance has always been very important taxation issue in Taiwan, and it has been the subject matter in multiple lawsuits and disputes over taxation practices. In order to prevent tax avoidance, the 3rd item of Article 7 of the Taxpayer Rights Protection Act has prescribed the legal effects on tax avoidance, which has also derived the following two questions: 1.Is this stipulation different from item 3 of Article 12-1 of the Tax Collection Act? 2.What is the legal attribute of “delinquency charges” specified in relevant stipulations? Is it identical to the delinquency charges specified in Article 20 of the Tax Collection Act and item 1 of Article 51 of the Estate and Gift Tax Act? These are the questions that require further investigations. Regarding presumptive taxation (tax base estimation), the taxpayer shall perform the duty to cooperate with tax collection authorities and the court in the investigation of relevant evidence through the taxation procedure. Only when the taxpayer is delinquent in providing cooperation can the tax collection authorities conduct presumptive taxation (tax estimation). However, can the tax collection authorities impose penalties based on presumptive taxation when the taxpayer fails to perform the duty to cooperate according to relevant laws and regulations on taxation? Is presumptive taxation a Question of Law or a Question of Fact? Here, we need to probe relevant theories from different perspectives. As the afore-mentioned Taxpayer Rights Protection Act only elaborates important concepts or legal principles in relevant laws and regulations on taxation, specific implementations are still quite different, which raises the questions about the applicability of relevant taxation practices. Hence, the purpose of this project is to refer to the more specific standards and practices of advanced countries around the world and propose possible ways that can take into account the fairness of taxation and the protection of taxpayers` rights based on generally accepted international taxation standards.稅捐規避避稅實質課稅原則量能課稅原則依法課稅原則推計課稅核實課稅協力義務同業利潤標準Tax avoidancesubstance over form principleability to pay principlePrinciple of taxation according the Lawpresumptive taxationtax base estimationtaxation according the economical factspeer profit standardobligation to cooperation納稅者權利保護法有關租稅規避及推計課稅問題之探討