由Uber案看「互聯網+」背景下涉稅司法之導向——兼論租稅規避、租稅逃漏與誠實義務

Thought on Judicial Orientation in “Internet+” Time that Starting from the Tax-related Judicial of Uber Case: Discussion of Tax Avoidance, Tax Evasion and Fiduciary Duty Concurrently

作為新時代廣為全球熟知的互聯網+實踐，網約車帶來了價值思考和監管經驗，對它的態度和處理影響著國家整體互聯網（經濟與技術）的發展，也彰顯著國家的智慧。在2015年Uber和滴滴的爆發式增長時期，中國大陸留給我們的更多的是「禁與行」的監管，但是這一互聯網+經濟現象背後所隱藏的問題仍值得我們深入發掘。臺灣因Uber所引發的這起案件是一則涉及多方面稅法問題的綜合性案件，其中所牽扯出的租稅規避、租稅逃漏以及誠實義務等等問題，對於缺失涉稅司法的我們思考互聯網+時代的稅法實踐有著重要的意義。而在運用傳統的立法、司法、執法手段對待此類新生事物的時候，固然行政執法始終是站在最直接面對此類新生事物的前哨上，但在立法難以一步到位的情況下，如何發揮司法的能動性，探索性地處理此類問題，或許更具有啟發意義。

Online car-hailing, as the “Internet+” practice, widely known around the world in the new time. It also brings us valuable thoughts and regulatory experience, and how to treat it in what attitude also affect the development of whole national Internet (Economy and technology), further more, it also show the wisdom of the nation. Although the explosive growth period of “Uber” and “didi” in 2015 alreadly past, What left for us in the Chinese mainland is the regulation of “prohibition and permissible”, but the hidden problems behind this economic phenomenon of “Internet＋” are still worth us to explore further. This case in Taiwan which caused by “Uber” is a comprehensive tax law case involving many aspects of tax law questions. The involved tax avoidance, tax evasion, fiduciary duty and so on make a great significance for us who absent the tax-related judgment to think about the tax law practices in the time “Internet+”. During coping with such newborn things, administrative enforcement are always standing at the frontline in the traditional methods - legislation, jurisdiction and execution. And when the legislation still hard to be one step forming, which role should the jurisdiction be play in dealing with questions brought from these newborn things, then further, how to make use of subjective initiative and exploratory in jurisdiction, perhaps are much more enlightening.