稅務協談之基本問題──稅捐稽徵機關稅務案件協談作業要點評析

Basic Issues of the Tax Negotiation: A Comment of the Tax Collection Authorities' Main Points of the Work of the Tax Negotiation

稅務協談係稽徵機關為現實考量所設計之制度，由於稅務協談之性質究屬如何，學理上存在不同意見，倘將稅務協談之性質認定為和解契約者，其是否符合和解契約所定要件即待釐清，於和解契約作成後，再由稽徵機關作成核課處分之行為，是否違反行政程序法相關規定，亦有論證餘地。再者，協談作業要點之位階僅為行政規則，致生違反稅捐法律主義之問題。為此，學者乃援引德國觀點，將稅務協談定性為事實上協議，以與核課處分相分離，藉以紓緩上開爭議。惟上開作法是否即無任何爭議，本文爰提出不同角度以為思考，並以德國學理相關見解作為說明之輔助。另協談作業要點相關規定之內容並非明確，是有對其進行說明之必要。準此，本文試以稅務協談為題，對其制度內涵及相關規定進行梳理，以期社會大眾對於此一問題能有更為深刻的瞭解與認識。

"The tax negotiation is a system designed by the taxation agency for practical considerations. Because of the nature of the tax negotiation, there are academic differences of opinion, and if the nature of the tax negotiation is identified as a composition contract. Whether it meets the requirements of the composition contract is to be clarified. After the composition contract is completed, the taxation agency will make the tax decision, whether it violates the administrative procedure law, it is also necessary to discuss. Furthermore, the level of the main points of the tax negotiation is only administrative rules, which leads to the problem of violating tax legalism. For this reason, scholars quoted the German point of view and defined the tax negotiation as a de facto agreement to separate the tax decision, thereby al leviating the disputes. However, there is no controversy over whether the above mentioned approach is not controversial. This article proposes different perspectives for thinking, and uses the relevant insights of German academic theory as a supplement to the explanat ion. In addi t ion, the content of the relevant provisions of the main points of the tax negotiation is not clear, and it is necessary to explain. For this purpose, this art icle tries to organize the connotation of the system and related regulations with the topic, in the hope that the public can have a deeper understanding of this issue."