| 關 鍵 詞： |
居住者；非居住者；住所；所得稅 |
| 中文摘要： |
居住者的身分認定，涉及個人綜合所得稅的負擔，臺灣所得稅法對於是否屬境內居住者的定義不明確，以致產生納稅義務人與稅捐稽徵機關的認知不同產生爭議。前述的爭議原僅及於中華民國來源所得的納稅方式，但在所得稅額基本條例施行後，更擴及影響到非中華民國來源所得，是否應計入個人基本所得額課稅。依目前的稅捐稽徵實務及行政法院的判決對居住者的認定方式，將產生如何的效應，本文擬就現行的實務見解，分析產生的效應，以及對國家總體經濟的影響，並參考其他國家的法制，對境內居住者的認定原則提出本文的見解。
|
| 英文關鍵詞： |
Residents；Nonresident；Domicile；Income Tax |
| 英文摘要： |
Identity of status of residents involved in the burden of individual income tax, ours income tax law regarding the definitions of residents are indefinite, which produces the taxpayer and the tax authority’s awareness of different disputes. Above the dispute which only involved the paying tax method of the income source from the Republic of China, but after the enforcement of Income Basic Tax Act, but also extended to the income source from non-Republic of China, whether it should be included in the amount of basic income of an individual to tax. Revenue Service in accordance with current practice and the administrative court’s decision on the residents of the identification methods will have the effect of how. This article intends to present a practical view of the effect produced, as well as the country’s overall economic impact, and reference to other country’s legal system, principles for determining the residents of the territory proposed this view.
|
| 目 次： |
壹、前言
貳、臺灣個人所得稅的課稅範圍
參、臺灣境內居住者的身分認定爭議
肆、國外制度的借鏡
伍、臺灣實務認定方式產生的效應
陸、結論與建議
|
| 相關法條： |
 |
| 相關判解： |
|
| 相關函釋： |
|
| 相關論著： |
|