葛克昌2006-07-252018-07-052006-07-252018-07-052004http://ntur.lib.ntu.edu.tw//handle/246246/12872地方稅法通則自民國九十一年十二月十一日公布施行，固使地方立法課徵 地方稅有一明確之法律「依據」，惟中央在地方稅法通則中，非但第三條設 有地方稅不得開徵事項及課徵年限等限制，第五條第二項亦規定重複課稅 之禁止；更甚者，乃在第六條規定地方稅自治條例在公布前，須送中央相 關機關「備查」，致使各別地方稅自治條例之生效與否，全繫諸中央是否「 同意」備查之關鍵上。綜觀整部地方稅法通則之立法，美其名說其「賦與 」地方課稅之立法權，毋寧說是對地方課稅立法權設下重重之限制。本研 究計畫詳就其緣由、背景、學理基礎、實務見解等等為研究，並提出本計 畫之具體建議。In 11-December 2002 ,the Legislative Yuan admitted the “Act of General Principles on Domestic Taxes”（AGPDC ）,which means a mile stone of our Domestic Autocracy, especially on the Independence of Local Governments. Though there are only 10 articles in AGPDC, but according to this Act, the Local Governments had awarded more power on Domestic Taxes, and it might be important for the constitutional order. In Germany, there is also such a system of Domestic Taxes. In their experience shows that problems between Central Government and Local Government can be divided into two concepts of country: Gliedsstaaten ，means country of participation; and Gesamtstaat, means solitary of country. Such a dispute also can be finding here in Taiwan: the constitutional interpretations No.550 of Grand Justice of Judicial Yuan also treat of the relationship between two-level Governments. As a response of such an Act, this Research will clarify the Problems on Constitution and trying to find a limitation of Domestic Taxes. That will be helpful for practice.application/pdf771571 bytesapplication/pdfzh-TW國立臺灣大學法律學系暨研究所地方稅法通則地方自治補充性原則課稅權地方稅均權原則制度性保障reporthttp://ntur.lib.ntu.edu.tw/bitstream/246246/12872/1/922414H002026.pdf