夫妻非薪資所得合併計稅的憲法探討－－評司法院大法官釋字第696號解釋

Discussion on the Constitution about non-salary income of couple merger taxation - Review Grand Justices interpretation No. 696

所得稅法第15條第1項規定以家庭為課稅單位的申報制度，經司法院大法官釋字第696號解釋宣告違憲。違憲的理由認為以家庭為課稅單位，對於夫妻薪資以外的所得，強制合併計算稅額，較個人單獨申報計算稅額，增加其稅負部分，違反憲法第7條平等原則。同時也認為這樣的制度，有違國家對婚姻及家庭的制度性保障。本文乃就大法官宣告違憲的理由，以及參與作成該號解釋的大法官所提出的協同意見書或不同意見書，作綜合的整理及評析。再根據我國現有稅法架構，提出法律修正的建議。

Section 15 of the Income Tax Act, a family taxable units reporting system, explained by the the Grand Justices interpretation No. 696 declared unconstitutional. Unconstitutional reason to believe that the family taxable units other than the couple salary forced merger calculate taxes than the single individual reporting tax, increase its tax burden part, in violation of Article 7 of the Constitution, the principle of equality. Also that this system, contrary to the protection of the national system of marriage and family. This article was made on the grounds of Grand Justices declared unconstitutional, as well as participate in the number of solutions proposed by the Justice collaborative submissions or submissions comprehensive collation and Comments. Under our existing tax law framework, the proposed legislative amendments recommended.