地方自治團體地方稅立法權之界限──花蓮縣礦石開採特別稅案相關判決之評釋

Limits of Local Tax Legislative Power of Local Self-governing Body: Comments on the Judgment Related to the Hualien County Ore Mining Special Tax Case

近年來花蓮縣頒布自治條例針對於境內開採礦石之業者，課徵每公噸70元之特別稅，然有業者不服提起爭訟。後行政法院判決確認上開自治條例之規定違反我國地方稅法通則第4條第1項之法定限制。由於此一議題涉及地方自治團體在現行法律體系下所享有之租稅立法權及其應遵循之界限，故該判決之法律見解影響十分深遠，自有深入探究之必要。本文旨在透過法釋義學之方法，釐清我國地方稅法通則第4條第1項之限制範圍，並對相關判決提出評論，以嘗試釐清此一爭議。

In recent years, Hualien County has promulgated the self-government ordinance to impose a special tax of 70 New Taiwan dollars per metric ton on those who mine ores within the territory. Some business owners were dissatisfied and filed a lawsuit. Later, the Administrative Court ruled that the provisions of the above-mentioned self-government ordinance violated the statutory restrictions in Article 4, Paragraph 1, of the Act Governing Local Tax Regulations of our country. Because this issue involves the tax legislative power of local self-governing bodies under the current legal system and the limits they should follow. Therefore, the legal insights of this judgment have far-reaching implications, and there is a need for in-depth study. This article aims to clarify the scope of restrictions in Article 4, Item 1 of the Act Governing Local Tax Regulations through legal hermeneutics, and to comment on the relevant judgments in an attempt to clarify this controversy.