2019年至2020年財稅法發展回顧

Develepments in the Law in 2019-2020: Tax Law

藉由回顧2019年至今為止稅法之修法與相關司法院所為的憲法解釋，瞭解我國財稅法學近日發展動態。基於司法院釋字第745號解釋，所得稅法因此而為修法，讓薪資所得者之必要費用，在超過法定額度時，得以列舉之方式提出證明而予以實額減除，以符憲法平等而量能課稅原則所衍生的客觀淨值原則；因司法院釋字第701號解釋之啟發，所得稅法修法而增列長期照顧特別扣除額，藉以維護憲法所保障生存權，同時實踐平等而量能課稅原則所衍生的主觀淨值原則；另外，境外資金匯回管理運用及課稅條例，對於我國之稅籍居民，於境外帳戶中所持有資金或者應稅所得依該條例匯回者，給予較低稅率的計算課稅，固有立法為據，學理上則不無存在關於平等原則與租稅赦免之爭議，實際成效仍有待觀察；嚴重特殊傳染性肺炎防治及紓困振興特別條例，提供僱主基於防疫需要而給付員工薪資之加倍減除額，與受疫情影響而領受政府補助或補貼免納所得稅，應係基於公益原則、獎勵原則與需要原則而提供稅捐優惠，但此等優惠不應過度或者重覆給與。稅捐稽徵法之保全程序的修法，藉以完善限制納稅義務人出境的相關要件，值得贊同。另外分別提出本文對司法院釋字第779號與第788號解釋簡單扼要分析意見，以供參酌。

By reviewing the revisions of the tax laws in 2019 and 2020, the relative interpretations of constitutional court, we can understand the recent development of fiscal law. Based on the interpretation of Judicial Yuan’s Interpretation No. 745, the income tax law is therefore amended to allow the necessary expenses of wage earners to be proved by the enumerated method and deducted in real amounts when they exceed the statutory quota, in order to comply with the constitutional equality taxation according the ability to pay principle and the derived principle of objective net value; inspired by the interpretation of No. 701, the income tax law is amended to include a special deduction for long-term care, in order to maintain the constitutional protection of the right to survival, and at the same time, the principle of equality taxation according the ability to pay principle and the derived principle of subjective net worth; in addition, the management and use of foreign capital remittance and taxation regulations, for tax residents of Taiwan, those who hold capitals or taxable income in overseas accounts remitted according to the regulations will be given a lower tax rate calculation Taxation, is based on inherent legislation, but it does not exist in theory. The actual results of the disputes about the principle of equality and tax amnesty are still to be seen. The special regulations for the prevention and treatment of severe special infectious pneumonia and the relief and revitalization provide employers with Double deductions for employees’ salaries, and exemption from income tax due to government subsidies or subsidies affected by the epidemic, should be based on the principles of public welfare, incentives and needs to provide tax concessions, but these concessions should not be excessive or repeated Give. The revision of the preservation procedure of the tax collection and collection law to improve the relevant requirements for restricting the exit of taxpayers is worthy of approval. In addition, this article puts forward a simple and concise analysis of the interpretations of No. 779 and No. 788 for reference.