從租稅法定原則與實質課稅原則論進口貿易課稅爭議──簡評最高行政法院一○一年度十二月份第二次庭長法官聯席會議決議

The Issue of Taxation of Import Trading Between of the Tax Legal Principle and Essence Assessment Principle - An Analysis on the Supreme Administrative Court the Second Resolution in the Joint Conference for Presiding Judge of December, 2012.

現代民主法治國家，基於憲政主義之精神，認為人民基本人權不得任意加以限制，限制基本人權的法律必須符合憲法精神才具有正當性。而我國租稅課徵為國家公權力之行使，自不能由行政或立法機關恣意為之，應符合憲法精神及租稅法定主義。本文針對最高行政法院儘管於民國101年12月第2次庭長法官聯席會議決議內容，由租稅制度、租稅規避、租稅法定原則及實質課稅原則等實務面加以探討「租稅法律主義」、「實質課稅原則」及「舉證責任分配原則」之衡平，期待落實實質課稅原則之立法意旨，此保障納稅義務人之權利。

The constitution of modern democratic countries ruled by law stipulates that basic human rights shall not be restricted without legitimate causes. The taxation system in Taiwan represents an exercise of public authority and must not be freely implemented by the administrative and legislative authorities for it has to follow the spirit of the constitution and the tax legal principle. This thesis examines the Supreme Administrative Court issued the second resolution in the Joint Conference for Presiding Judge of December, 2012 by the practical aspects of the system of taxation, the circumvention of tax , attempting to balance between , the tax legal principle, essence assessment principle, and the principle of the distribution of the burden of proof. Looking forward to establish the legislative aim of the principle of substantive taxation to protect taxpayers rights.