| 中文摘要 |
財政部50／5／25台財稅發第03497號函規定訴願決定「原處分撤銷」係指撤銷復查決定之處分而言，亦即所謂「裁決主義」。此後，稅務行政爭訟的程序標的以復查決定為準。惟此在租稅債務法及租稅行政爭訟法上都有值得檢視之處。首先，在租稅債務法的部分，其需要檢視者至少有二，包括其立論根據是否符合租稅法定原則，以及稅捐稽徵法所定核課期間有無必要引進時效不完成或者時效中斷制度。其次，在租稅行政爭訟法的部分，隨著納稅者保護法正式施行，稅務行政爭訟的訴訟標的改採總額主義，力求紛爭一次性解決，亦將促使程序標的往「原處分主義」發展。凡此，無不意味著財政部50／5／25台財稅發第03497號函已經面臨調整了。
50/5/25 tai cai shuei fa No. 03497 of the Ministry of Finance stipulates that the appeal decision about ''Revocation of the original disposition '' means the disposition of the withdrawal of the review decision, which is so called ''decisionism ''. Thereafter, the object of the tax administrative litigation proceeding is subject to the review decision. However, there are areas that need to be examined in the tax liability law and the tax dispute law. First of all, in the part of the tax liability law, there are two points at least, that must be examined, including whether it is based on the Tax Legal Principle and whether it is necessary to introduce the systems of interruption of prescription or suspension of prescription into the period for assessment in the Tax Collection Act? Secondly, as for the part of the tax dispute law, with the formal implementation of the Taxpayer Protection Act, the object of tax administrative litigation has changed its suits to the Theory of Summation, striving for a dispute one-off solution, will promote the development of the object of proceeding towards ''original dispositionalism ''. All of these means that the 50/5/25 tai cai shuei fa No. 03497 of the Ministry of Finance has faced adjustments. |
| 英文摘要 |
50/5/25 tai cai shuei fa No. 03497 of the Ministry of Finance stipulates that the appeal decision about ''Revocation of the original disposition '' means the disposition of the withdrawal of the review decision, which is so called ''decisionism ''. Thereafter, the object of the tax administrative litigation proceeding is subject to the review decision. However, there are areas that need to be examined in the tax liability law and the tax dispute law. First of all, in the part of the tax liability law, there are two points at least, that must be examined, including whether it is based on the Tax Legal Principle and whether it is necessary to introduce the systems of interruption of prescription or suspension of prescription into the period for assessment in the Tax Collection Act? Secondly, as for the part of the tax dispute law, with the formal implementation of the Taxpayer Protection Act, the object of tax administrative litigation has changed its suits to the Theory of Summation, striving for a dispute one-off solution, will promote the development of the object of proceeding towards ''original dispositionalism ''. All of these means that the 50/5/25 tai cai shuei fa No. 03497 of the Ministry of Finance has faced adjustments. |
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