試論稅法上選擇權

The Study of Right of Election in Tax Law

選擇權原為民法債編所規範之一種權利，權利是法律賦於的一種地位，由此一法律地位發生個別的權能作用，得向相對人為一定之主張或請求1。以權利的作用為標準，可分為請求權、支配權、形成權與抗辯權。其中，請求權是特定人要求他人為特定行為（作為或不作為）或給付的權利，形成權是因權利人一方的意思表示，使法律關係直接發生、變更或消滅的權利。選擇權是形成權的一種類型，因行使選擇權直接使法律關係變更2。選擇權一詞在行政法、租稅法等公法範疇，於學理上尚無學者為專文討論者，司法訴訟實務上亦鮮少論及。而民法尊重當事人意思自主原則，選擇權之產生有基於契約或法律規定，關於選擇權之定義、行使方法、權利之移屬及其效力等，宜由法律加以規範。有問題者，民法關於選擇權的規範在行政法或租稅法領域是否完全適用。諸如民法的選擇權固由法律加以規定，亦得以契約加以約定，此在公法領域是否一樣；民法的選擇權是數宗給付選擇其中一宗給付作為債權債務之標的，而公法領域強調追求公共利益，在概念上是否相同？

The right of selection in tax law is in any tax subsantive code. Although domestic scholar or Great Justice's interpretation had discussed correlative conception, no systematic theory existed. By using the right of selection in civil law construct this article tries to concept, subject and sorts on the right of selection in tax law. The category includes of selection on subject and object of taxation, declarated deduction, operating cost and tax incentiving. But tax is an official obligation, taxpayers have the right of selection, tax creditor don’t have. The exercising and limitation on the right of selection according to law, that accorded with the principle of tax statutory and tax equality. When taxpayers use the right of selection, can not change the factual relationship. It will influence their tax obligation, that is decided to performance the sum of money . From the opinion to guarantee of taxpayers' right, they are the subjects to procedural participation. When tax agency performs the tax levy procedure, the taxpayers have the right of selection about the fact of constituent elements and tax incentiving, and the chance of communication or presentation . Tax agency has the incidental duty of charge or protection for taxpayer in levy procedure. Taxpayers have the concerted duty of declaring, but they have the right of self-deciding to confirm substantive constituent elements.