薪資扣繳所得稅之扣繳義務人及其責任之研究

所得稅法第88 條以下規定了薪資扣繳所得稅的制度。藉此可以達到簡化課徵所得稅的程序，以及確保稅捐的功能，基本上是值得存在的制度。但是這個制度在細節的設計上是否合憲，儘管大法官曾作成四號解釋，但是多年來卻始終爭議不斷。本文針對薪資扣繳所得稅這個制度中有扣繳義務人應為何人？扣繳義務人若未盡到其法定的扣繳義務所衍生的賠繳責任，以及處罰等這三個問題意識加以探討。

Section 4 of the Income Tax Act rules the Salaries and wages withholding tax system. It can simplify the Assessment & Collection Procedure and make sure the function of tax works. Basically, the system is worthy of existence. Although there are four Constitutional Interpretations have been made by the Justices of the Constitutional Court, whether the system’s detail is unconstitutional or not is still controversial. The article discusses who should be the tax withholder in this system, the liability of withholder when he fails to fulfill his obligation of making tax withholding, and the punishment.