| 關 鍵 詞： |
稅務爭訟；課稅處分；對於違反稅法上義務之裁罰處分；申請復查；提起訴願；遲到之復查決定 |
| 中文摘要： |
我國現行稅務爭訟制度之設計，乃人民不服稅捐稽徵機關所為之課稅處分或裁罰處分時，應先依稅捐稽徵法之相關規定，向原處分機關申請復查後，如仍有不服，方得提起訴願與行政訴訟。惟，稅捐稽徵機關因種種原由，有時無法在稅捐稽徵法第 35 條第 4 項所規定之法定期間內作成復查決定，因此，稅捐稽徵法第 35 條第 5 項乃准許在此情形，人民得逕行提起訴願。又，當人民依該項規定逕行提起訴願後，此際原處分機關作成復查決定(遲到之復查決定)時，訴願管轄機關應如何處理？此為本文探討之重心。關於此問題，在思考上，首須考慮者為「類型化」，亦即，根據遲到之復查決定之類型，以決定訴願管轄機關之處理方式。然而，在探討上開問題時，在邏輯上必須先對復查制度之本質以及復查決定之性質作一釐清，方能合理解決上開問題。此外，稅捐稽徵法第 35 條第 5 項及同法第 38 條第 3 項所產生之爭議，亦值得探討。最後，本文就上開數問題，歸納出實務上不合理之處，並提出各種改進及修法建議，期能有助於我國稅法在此領域之發展。
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| 英文關鍵詞： |
tax administrative relief；administrative disposition about taxation；punitive administrative disposition taken against a person for an act in breach of his or her duty under tax law；petition for a review；administrative appeal；tax review which is done afterwards |
| 英文摘要： |
What this study wants to discuss is about the design of the system of tax administrative relief in Taiwan. In Taiwan, if someone disagree an administrative disposition about taxation or a punitive administrative disposition taken against a person for an act in breach of his or her duty under tax law which tax collection authority made, he must petition for a review to the tax collection authority firstly. And then, if he can＇t agree the conclusion of the review which tax collection authority made, he can file an administrative litigation. Nonetheless, tax collection authority sometimes can＇t complete the review in statutory period which was ruled in Article 35, Paragraph 4, of the Tax Levy Act. Hence, people will be allowed by Article 35, Paragraph 5, of the Tax Levy Act to file an administrative appeal directly. However, after people file an administrative appeal directly, tax collection authority complete the review. How does the competent authority of administrative appeal deal with? That＇s the main question, which this study focuses on. The resolution of the question above mentioned is “categorization＂. In other words, the competent authority of administrative appeal should deal with the appeal according to the content of the review which is done afterwards. Besides, the dispute caused by Article 35, Paragraph 5, of the Tax Levy Act and Article 38, Paragraph 3, of the Tax Levy Act is worthy to discuss, too. Finally, in order to better tax administrative relief in Taiwan, this study will supply some suggestions to the competent authority of administrative appeal and the lawmakers.
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| 目 次： |
壹、前言
貳、復查決定之本質與類型
一、復查決定之本質（一般之行政處分或救濟裁決？）
（一）復查程序形式上為稅捐行政救濟之一環，實質上為稽徵程序之延長
（二）復查決定之本質為一般之行政處分，且為行政處分中之第二次裁決
二、復查決定之類型
（一）類型一復查決定認為納稅義務人程序不合法，而不予受理
（二）類型二復查決定作成更不利於納稅義務人之變更？
（三）類型三復查決定維持原處分
（四）類型四復查決定認為原處分雖屬不當，但亦未完全採信納稅義務人之看法
（五）類型五復查決定廢棄原處分，採信納稅義務人之看法
參、遲到之復查決定對於訴願程序之影響
一、訴願程序尚未終結（訴願機關尚未作為訴願決定）
（一）類型一遲到之復查決定認為納稅義務人程序不合法，而不予受理
（二）類型二遲到之復查決定作成更不利於納稅義務人之變更
（三）類型三遲到之復查決定維持原處分
（四）類型四遲到之復查決定認為原處分雖屬不當，但未完全採信納稅義務人之看法
（五）類型五遲到之復查決定廢棄原處分，採信納稅義務人之看法
二、訴願程序已終結（訴願機關已作成訴願決定）
（一）訴願決定已確定
（二）訴願決定尚未確定
肆、稅捐稽徵法第三十五條五項與第三十八條第三項之關係
伍、結論
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