我國所得稅法免稅額及扣除額之再建構

Reconstruction of Exemptions and Deductions under Taiwan Income Tax Law

系所名稱：法學院法律學系
學位別：碩士
畢業學年：111
指導教授：陳清秀
我國所得稅法第17條允許納稅義務人及其配偶和受扶養親屬在加總年度所得後，得再扣除免稅額及扣除額以算出所得淨額。其目的在於落實稅法上量能課稅原則，並同時落實憲法保障人民生存權、財產權及人性尊嚴之意旨，而國家亦可附帶的充實國庫稅收，使租稅國家得以建立。惟現實上由於此部分涉及國家所得稅稅基的多寡，故立法者時常因為政治因素而修正數額或增訂扣除項目，導致有許多項目與上開法理基礎有所不合，並進而導致人民基本權利受到侵害的狀況；此外，有鑑於社會變遷，許多早期設立的扣除額項目目前數額也有偏低的現象，故亦有檢討的必要性。因而本文首先透過比較法研究美國、日本、德國之相關立法例，再者結合我國國內相關文獻之討論，希冀能透過合乎法理的方式重行建構我國免稅額及扣除額之架構。
本文的初步研究結果顯示：免稅額應達到人民最低物理生存之數額，一般扣除額則應滿足物理生存外人民得享有「人性尊嚴」的生活水準；特別扣除額則是國家允許納稅義務人扣除其通常增加的需求及特殊狀況的生活需求。因此若以上開法理基礎而言，有部分不符合規範內容之扣除項目應予以調整其架構；而數額不足的部分，立法者也應盡速修法，以避免納稅者權利保護法中保障人民最低生活費用的美意成為空談。

Article 17 of Taiwan Income Tax Law allows taxpayers, their spouses and dependent relatives to calculate their net income by deducting tax exemptions and deductions after summing up their annual income. Its purpose is to implement the principle of taxation according to the tax law, and at the same time implement the intention of the constitution to protect the people’s right to life, property rights and human dignity, and the country can also supplement the treasury with tax revenue, so that the taxation country can be established. However, because this part involves the amount of the national income tax base, legislators often amend the amount or add new deduction items due to political factors, resulting in many items that are inconsistent with the abovementioned legal basis, which in turn leads to violations of the basic rights of the people status. In addition, in view of social changes, the current amount of many deduction items established in the early days is also on the low side, so it is also necessary to review. Therefore, this paper first studies the relevant legislation of the United States, Japan, and Germany through comparative law, and then combines the discussion of relevant domestic literature in our country, hoping to reconstruct the structure of tax exemptions and deductions in a legal way.
The preliminary research results of this paper show that: the amount of tax exemption should meet the minimum physical survival of the people, and the general deduction should meet the standard of living that the people can enjoy "human dignity" beyond physical survival; the special deduction is that the state allows the taxpayer to deduct other Increased needs in general and living needs in special situations. Therefore, based on the above-mentioned legal basis, some deduction items that do not conform to the normative content should be adjusted in their structure, and for the insufficient amount, legislators should also amend the law as soon as possible to avoid the protection of the people’s minimum living standard in “The Taxpayer Rights Protection Act”.