以愛國為名的不樂之捐：勞軍捐的前世今生與法律性質

Unwillingness Tax Under the Name of Nationalism：The history of Armed Forces Entertainment Donation and its Nature of Law

「中華民國婦女聯合會」（以下簡稱「婦聯會」）就過去經由結匯附勸勞 軍捐獻（即勞軍捐）取得收入，自 44 年發起，採「附徵」方式收取之生產事 業進口外匯勞軍捐款及貿易商進口外匯勞軍捐款，迄 78 年 7 月 1 日全部停徵， 歷時 34 年。時至今日，在轉型正義的法治國家理念下，經由「政黨及其附隨 組織不當取得財產處理條例 」，進行調查與處理，以利建立政黨公平競爭環 境，健全民主政治，過去時代的不正義，現在必須要匡正翻轉過來。 該組織是否是附隨組織，而勞軍捐是否為政黨及其附隨組織不當取得財產處理條例第 4 條第 4 款之不當取得財產，乃爭點所在，其前提必須探究勞軍 捐之法律性質為何？該爭議一為「租稅說」，一為「捐贈說」，財政部與婦聯會均不認為是租稅，本文經由公課體系進行探究，並比較了類似的概念：教育捐、平準捐、水災復興建設捐、菸品健康福利捐、防衛捐、影劇票及棉紗附捐等，認為應先排除了規費、受益費乃至於特別公課的可能性，且根據附徵之強 制性與公權力之色彩濃厚，進行界定其法律性質乃屬於實質上的稅捐，所謂 「捐」，乃屬於憲法上稅概念的一環，只是其具有補充性、附加性與臨時性， 而非勸募概念下的民間自由捐款。

The National Women's League of R.O.C.(abbreviation as NWL below) had received armed forces entertainment donation which adopted from foreign exchange settlement for their income since 1955, through the way by gathering import business companies' foreign exchange settlement donation and trading companies' armed forces entertainment donation. NWL stopped gathering the donation until July 1st, 1989. It had gathered the donation mentioned above for 34 years. Today, under the principal of “transitional justice” and constitutionalism, in order to build a fair competitive environment for political parties and consolidate democratic politics, Taiwan government investigates and deals with the details of armed forces entertainment donation account. The past injustice problem should be reversed and justice must be restored. Is NWL an affiliate organization of the Nationalist Party of China? Does the armed forces entertainment donation fit for article 4 paragraph 4 of the “Statute for The Handling of Ill-gotten Properties by Political Parties and Their Affiliate Organizations”? These two questions are the focus of this issue. In order to figure out this, first we should analyze the judicial characteristic of the armed forces entertainment donation. There are two disputes on this issue, one is “tax theory”, and the other is “donation theory”. The Ministry of Finance and NWL have argued that armed forces entertainment donation is not tax. This article explores this issue by studying public tax system, and compares armed forces entertainment donation with education tax, stabilization tax, flood reconstruction tax, tobacco hazards prevention tax, national defense tax, movie and entertainment tax and cotton fibers tax. The author argues that armed forces entertainment donation cannot be regarded as a fee or a benefit fee that belongs to special common levies. And because of its mandatory and regulation characteristics, armed forces entertainment donation in nature is a tax, not a donation. “ 捐 ” is one of tax concept of constitutional law, and its characteristics are supplemental, additional, and temporal. The armed forces entertainment donation is not a free charitable solicitation donation.