稅法上借牌營業課稅問題之探討──從體系正義觀點出發

Discussion on the taxation issue of using names to engage in business in tax law—from the perspective of system justice

基於體系正義要求，在稅法與民法之不同領域間，於立法及解釋適用上，應注意彼此間之「相容性原則」，以確保不同部門法領域間之規範操作不相扞格。在借牌營業之情形，其銷售貨物或勞務行為既然以出借牌照者名義為民法上交易法律行為，則在營業稅法上應予以尊重人民受憲法保障之「私法自治與契約自由原則」，且基於「整體法秩序統一性之體系正義」，以及保障第三人之交易安全，有關銷售買賣交易契約，亦應採取與民法上契約當事人相同之解釋與認定，不應再依據所謂實質課稅原則另外獨立認定，而扭曲當事人間之民事法律關係。

Based on the requirements of system justice, the“compatibility principle”between different fields of tax law and civil law should be paid attention to in legislation and interpretation application to ensure that the normative operations in different departments and fields of law are not incompatible. This is the requirement of systematic justice in tax law. In the case of operating with a license, since the sale of goods or services in the name of the license lender is a legal transaction in the civil law, the business tax law should respect the“principle of private law autonomy and freedom of contract”guaranteed by the Constitution, and based on“Systematic justice of the unity of the overall law order”and the protection of the transaction security of the third party, the same interpretation and identification as the parties to the contract in the civil law should be adopted in tax law for the sales transaction contract, and it should not be based on the so-called substantive taxation principle t o make independent determination, and distort the civil legal relationship between the parties.