稅務調查之正當行政程序－以憲法、納稅者權利保護法及相關規範為中心

The Due Process in Administrative Procedures of The Tax Investigation: Focus on The Constitution, The Taxpayer Rights Protection Act and Relevant Laws

有關稅務調查制度，現行規範係以納稅者權利保護法、行政程序法、稅捐稽徵法及個別稅法規定為架構，其目的在於落實憲法人民依法納稅義務及量能課稅原則。依納稅者權利保護法第10條規定，主管機關應確保納稅者在稅捐稽徵程序應受到正當程序保障，稅務調查作為稅捐稽徵機關稽徵程序行為之一環，其於法規範面應踐行之正當行政程序為何，尚乏一整體介紹。此事涉憲法以及法律規範面之分析，本文擬自憲法、納稅者權利保護法、行政程序法、稅捐稽徵法及所得稅法規範加以介紹，嘗試自法規範層面自上而下探討稅務調查正當行政程序之憲法內涵、相關法律規範間適用關係以及所賦予納稅者之正當行政程序，藉以呈現稅務調查之基本正當行政程序體系，以供參考。

Regarding the tax investigation system, the laws are structured by the Taxpayer Rights Protection Act, the Administrative Procedures Act, Tax Collection Act and individual tax acts, the purpose of which is to implement the duty of paying taxes in accordance with the Constitution and the ability-to-pay principle. According to Article 10 of the Taxpayer Rights Protection Act, the authorities shall actively provide appropriate and essential assistance to taxpayers, and ensure them protection by due process of tax collection. What are the due process in administrative procedures of the tax investigation? There is still no overall introduction. This matter involves an analysis of the Constitution and legal regulations. This article intends to research the constitutional connotation of the due process in administrative procedures of the tax investigation, the applicable relationship between relevant laws, and the due process in administrative procedures conferred on the taxpayers by introducing the Constitution, the Taxpayer Rights Protection Act, the Administrative Procedures Act, Tax Collection Act and Income Tax Act. To present the system of the basic due process in administrative procedures of the tax investigation for reference.