納稅人違反協力義務時推計課稅之適用與司法審查研究

Research on the Application and Judicial Review of the Estimation Tax When A Taxpayer Violates the Cooperative Obligation

納稅人違反協力義務引起的推計課稅，納保法第14條作為稅捐機關實施或行政法院審查的依據，但是適用的前提要件、對稅捐機關的要求，以及法院如何審查，尚需進一步的釐析。在現行法律規定的背景下，納稅人違反稅捐調查中的協力義務，致使稅捐機關進一步的調查陷入困境時，推計課稅始能適用。稅捐機關的推計不論是適用通案的行政規則還是個案中個別進行，推計方法都應符合經驗法則，如要有成本費用與收入的配合，在高於實額課稅結果的範圍內接近實額，不得存有恣意，推計過程都應符合必要的正當程序要求。行政訴訟中，除就適用要件及程序審查之外，納稅人要推翻推計結果，須提出其他推計方法並履行協助法院闡明的協力義務，或者履行其違反的協力義務提示相關資料，供行政法院審查確定是否改採核實課稅；若稅捐機關的推計履行了必要的調查及正當程序要求，並能排除恣意，符合經驗法則者，行政法院應當尊重稅捐機關的推計結果。

The assessment of Tax authorities and the review of administrative courts base on the Art. 14 of The Taxpayer Rights Protection Act when tax estimation is caused by taxpayers’violation of cooperative obligations, but it is necessary to further analyze about the elements of application, requirements for tax authorities, and how the courts review. Under the current context of legal system, Tax estimation can only be applied when a taxpayer violates his obligation to cooperate in a tax investigation, causing further investigation to be in trouble. Tax authorities apply to tax estimation by general Administrative Rules or the individual mean, the estimated means should comply with the rules of experience, for example the principle of matching costs and income. However, the estimated results approach the actual amount within the range above the actual amount of taxation results. The tax authorities must avoid arbitrariness, and should comply with necessary due process requirements. In administrative litigation, on the one hand, the court should review the applicable elements and procedures; on the other hand, if a taxpayer wants to overturn the estimated results, he must propose other estimated mean and fulfill his obligation to cooperate to assist the court in clarifying the results, or provide relevant information by performing his cooperative obligation that he has violated in administrative process for the court to review and determine whether to accept the verification of taxation; the court shall respect the tax authority’s estimation results when the tax authority’s estimation fulfills necessary investigation and due process requirements, can rule out arbitrariness, and conforms to the rule of experience.