自然人之居民課稅管轄權――各國立法例之比較

On the Taxation Jurisdiction of Individual Resident

有關自然人之居民課稅管轄權，在我國境內有住所，並經常居住我國境內者，為境內居住者。又在我國境內無住所，而於一課稅年度內在境內居留合計滿一百八十三天者，亦為境內居住者。其中「住所」要件之外，尚必須「經常居住我國境內」，因為欠缺客觀標準，以致實務上迭生爭議。如參考外國立法例，似可刪除「經常居住我國境內」之要件，或參考外國立法例，增加明確判斷標準之要件，以維護法律秩序安定性。
又外國人如果前來我國，僅為訪問、休養、療養或其他類似之私人目的而居住，且持續期間不超過一年者，參考德國立法例，似可毋庸視為境內居住者。

About the taxation jurisdiction concerned individual residents in our country, anyone, who has domicile and habitual residence in the territory of R.O.C., is the domestic resident. Anyone,who is not domiciled in the country, and resides in a tax year by a total of over one hundred eighty-three days, is also the domestic resident. As above mentioned wherein outside the “residence” requirement, must still fulfil the criteria “habitual residence within R.O.C.,” because the lack of objective criteria, so that cause so many legal disputes in the practice. As described with reference to foreign legislative example, the auther suggest to delete the criteria of “habitual residence within R.O.C.” in the income tax law, or reference to foreign legislative example, increased requirements of clear criteria, in order to maintain law and order stability.
If foreigners come to our country and, just visit, rest, recuperation or other similar purposes of private residence and the duration not exceeding one year, with reference to German legislation example, might be seen as needless territory occupants.