| 篇名 |
論個稅扣繳義務的合憲性 |
| 並列篇名 |
On the Constitutionality of Withholding Obligations of Income Tax |
| 作者 |
李貌 |
| 中文摘要 |
個稅扣繳義務是指由扣繳義務人替代納稅義務人來履行申報和繳納個人所得稅的法定義務。雖然個稅扣繳義務人並沒有個稅繳納義務，但個稅扣繳義務與我國憲法第十三條規定的財產權保護條款並不衝突。這個觀點有兩個合憲性審查上的正當化根據來支持，第一個理由是個稅扣繳義務符合稅收法定原則的標準，滿足形式正當化的要求。第二個理由是個稅扣繳義務符合比例原則的標準，滿足實質正當化的要求。 |
| 英文摘要 |
Withholding obligations of income tax refers to the statutory obligation of replacing the taxpayer by the withholding agent to perform the legal obligation to declare and pay income tax. Although thewithholding agent of income tax does not have the obligation to pay income tax, the income tax withholding obligation does not conflict with the property rights protection provisions stipulated in Article 13 of the Chinese Constitution. This view is supported by two justification grounds for constitutional review, the first reason is that the tax withholding obligation meets the criteria of the statutory principle of taxation and satisfies the requirement of formal justification. The second reason is that the tax withholding obligation meets the criteria of proportionality and satisfies the requirement of substantive justification. |
| 起訖頁 |
38-54 |
| 關鍵詞 |
扣繳義務、財產權、稅收債務、稅收法定、比例原則、Withholding Obligation、Property Rights、Tax Debt、Tax Legalism、the Principle of Proportionality |
| 刊名 |
厦门大学法律评论 |
| 出版單位 |
廈門大學法學院
|
| 期數 |
202404 (38期) |
| DOI |
10.53106/615471682024040038003 複製DOI DOI申請 |
| QRCode |
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