兩岸稅捐徵收程序之比較研究

Comparative Research on the Administration of Tax Collection in Taiwan and Mainland China

租稅為企業經營成本之一，中國大陸稅制種類繁多、規定複雜，各地稅務機關的執行方式亦時有差異。與人民關係最密切者，為人民對國家之稅捐債務及其相關義務。而人民得以對抗稅捐請求權及其協力義務請求權之濫用，其依據為憲法上基本權與租稅法律。徵納權利義務則為稅捐徵收程序過程的基本範疇，基本權若無法於稅捐稽徵程序中受到尊重，並經由救濟程序得到保障，基本權即無存在價值。台商在面對中國大陸稅制時，宜更加注意稅務方面的管理，借鑑臺灣稅捐稽徵制度實施經驗，以充分了解兩岸整體稅捐徵收程序之差異，始能將稅務風險控制到最低。而稅捐徵收程序在司法實務上通常對於稽徵機關有較明確的規範，以確保財政收入來源，應防止徵稅權的行使對納稅義務人的權利造成過多的侵害，同時亦促成納稅義務人依法納稅。本研究試圖以徵納權利之內涵及兩岸稅捐徵收程序制度之差異分析，針對臺灣會計師及中國大陸台商進行問卷調查分析，並提出研究結論與建議。

Tax is part of the cost of business management. P.R.C has manifold tax systems and regulations, and the executions vary in different places. However, the tax obligation to government is the most important one for citizens. Citizens can defend themselves against tax collection on the basis of constitutional fundamental rights and tax regulations. Regulations of tax-collection-related rights and obligations are the primary focuses for tax collection procedures. Fundamental right will be worthless if we fail to honor and protect it through remedies. To minimize tax risks, Taiwanese entrepreneurs shall be more cautious about tax management when dealing with P.R.C tax regulations. More, the judicial practice often has a more specific regulation over tax collection procedures. In this way, the fiscal revenue can be ensured and tax obligations executed without unnecessary detriment to taxpayers rights. This article attempts to analyze the questionnaire survey conducted by CPAs and Taiwanese entrepreneurs in terms of the essences and procedures of cross-strait tax collections, and provides advice and conclusion afterwards.