論稅法上之申請與申報義務──兼評最高政行法院100年度判字506號判決

Reviewing the Application of the Tax Law and the Obligation of Declaration-reviewing the Case No. Pan Tzu 506 of 2011 of the Supreme Administration Court

憲法第19條規定：「人民有依法律納稅之義務。」如觀察納稅與義務之關連性，納稅是國家權力透過稅捐立法對於納稅者權利之限制，而賦予人民金錢給付及協力行為義務。本文分析課稅權力主體之國家權力作用，以及納稅權利主體之權利限制，藉此，說明權利義務之雙面性，並探討納稅者協力義務之憲法基礎。
尚且，基於課稅事實與納稅者之密切關連性，於稅捐立法上，常賦予納稅者申請與申報之協力義務。本文探討申請與申報之規定，是否皆為納稅人之義務，或是權利之一種，其憲法上之依據何在，以辨識兩者差異。再者，以最高行政法院100年度判字506號判決為例，就都市計畫公共設施保留地，未作任何使用，且與使用中之土地隔離，是否應踐行申請程序始得免徵地價稅，評析訴訟過程中，原、被告主張與行政法院之判決理由。

According to Article 19 of the constitution, people have the obligation of paying tax with law. If observing the connection between paying tax and obligation, paying tax is a limit imposed on the rights of tax payers through setting up tax law by the national power and an obligation for people to pay money and to be cooperative in act. This thesis observes the function of the national power, the main body of tax rights and the rights limit of the main body of paying tax, thereby explaining the double faces of rights and obligation and exploiting the constitutional basis of the cooperative obligation of tax payers.
Moreover, based on the close connection between tax fact and tax payers, when setting up tax flaw, it frequently gives the tax payers the cooperative obligation of application and declaration. This thesis exploits the regulations of application and declaration, whether they are one of the obligations or rights of tax payers, where the basis of the constitution is, to differentiate these two. Furthermore, using the division of case No. Pan Tzu 506 of 2011 of the supreme administrative court as example, not yet using the reservation land for public facilities in urban plan and separating it from the land being used, whether the application procedure should be first implemented to waive its land tax and reviewing and analyzing the statement of the plaintiff and of the defendant in the process of lawsuit and the decision of the administrative court.