納稅者權利保護法施行後爭點主義之研討

A Study of Dispute Point Theory Under the New Taxpayer Rights Protection Act

納稅者權利保護法將於2017年12月28日生效，採取總額主義之規定對於稅務救濟程序產生如何之影響，乃是值得後續觀察之重點。再者，此等條文正式生效後，於稅務救濟程序所需面對的問題又是如何？是否會發生延宕訴訟程序之情事產生？另外，他山之石可以攻錯，在我國納稅者權利保護法之立法說明中亦提到，該法之制定對於其他國家，例如：日本、美國之作法也多所參考，觀察日本稅務訴訟發展之過程，可以給臺灣未來實施時產生哪些參考，也是本文關心之所在。且同樣是有關稅務訴訟中關於訴訟標的之決定，到底應採爭點主義之標準或總額主義之討論過程中，也可以發現同樣的問題，在不同國家的法律文化下，其實所代表著又屬不同之意義。

The Taxpayer Rights Protection Act will come into force from December 28, 2017 and how the adoption of summation theory will affect remedial procedures is worth noting. Furthermore, what are the problems we may face with regard to the tax remedial procedures? Will there be circumstances that delay litigation procedures? In addition, we may turn to other jurisdictions for reference. As mentioned in its legislative statement, this Act has referred to practices in other countries, including Japan and the US. Therefore, this article also addresses Japanese tax litigation’s development for the benefits of Taiwan’s future implementation. The choice between dispute point and summation theory for the subject of action also reflects the discrepancies in different legal cultures.