法學期刊
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論著名稱: 論稅捐規避行為之立法與行為的類型化
編著譯者: 柯格鐘
出版日期: 2014.05
刊登出處: 台灣/興大法學第 15 期 /27-100 頁
頁  數: 52 點閱次數: 2593
下載點數: 208 點 銷售明細: 權利金查詢 變更售價
授 權 者: 柯格鐘
關 鍵 詞: 實質課稅核實課稅稅捐規避避稅移轉訂價常規交易受控制外國公司反資本弱化實質營運地隱藏性盈餘分配租稅法律依法課稅經濟實質
中文摘要: 稅捐規避行為之法律規範,可分成一般防杜條款與特別防杜條款。一般防杜條款,即為稅捐稽徵法第 12 條之 1 的規定,學說上稱此條文之規定為實質課稅原則。對於實質課稅原則之定性,應理解為稅捐法律解釋的方法,並在概念上與認定事實基準之核實課稅原則相互區分。在此一理解下,一般稅捐規避原則在實務適用上,必須找尋被納稅義務人所規避之具體法律規範,從目的解釋理解並確認其是否存在規範的漏洞,判斷納稅義務人有無濫用法律形成自由,以規避稅捐構成要件之該當,獲得稅捐利益,如此才能據以適用該條文規定,調整納稅義務人的稅負。實質課稅原則僅能調整納稅義務人之稅負並命其補稅,除非於例外情形下,否則不能作對於納稅義務人有利的適用,但實質課稅原則也不能用來作為處罰納稅義務人的法律依據。實務上,納稅義務人之一般規避行為,類型上可分為反覆來回型與逐步移轉型兩種。在稅捐規避行為之特別防杜條款中,最重要者,為關係企業間不合常規移轉訂價行為,與自然人之股東利用投資公司以進行隱藏性盈餘分配的情形。以上兩種型態均屬控制關係下的稅捐規避行為。然而,除了以上條款及反資本弱化規定以外,在我國稅捐實務立法上尚欠缺,受控制外國公司之條款與實質營運地的防杜規範,亟需早日立法通過,以取得稅捐機關調整納稅義務人在涉外課稅事件中之稅負適用的依據。
英文關鍵詞: The Principle of Substance-over-formThe Principle of Substantive TaxationTax AvoidanceTransfer PricingArm's Length TransactionControlled Foreign CorporationsAnti- thin CapitalizationSubstantive OperationHidden Earning DistributionTax LawPlace of Effective ManagementHidden Profit DistributionTaxation According to LawEconomical Substance
英文摘要: The legal framework which regulating tax avoidance conducts can be divided into two categories, the general preventive provision and the special preventive provision. The general preventive provision as stipulated under Article 12-1 of the Tax Collection Act of 2009 is deemed by legal academia as the principle of substance-over- form. The nature of the principle of substance-over-form shall be analyzed as an interpretative method of tax law and shall conceptually be distinguished from the principle of substantive taxation which collects tax basing on the fact of reality. From this perspective, the practical application of the general preventive provision shall begin at looking for the substantive provision which is avoided by the tax payer, interpreting it from its legislative goal, ascertaining whether there is any loophole exists, and determining whether the tax payer abuses the his freedom of compliance to avoid falling into the statutory elements of tax avoidance in order to gain his tax benefits. Only after fulfilling those inquiries can the tax authority adjust the tax burden of the tax payer in accordance with the specific tax provision. Unless under its exceptions, the principle of substance-over-form shall only be utilized as adjusting the tax burden of the tax payer to ask him to pay additional tax and shall not be utilized to reduce his tax burden. And, the principle of substance-over-form shall not be utilized as the legal basis to punish tax payers. In practice, the general tax avoidance conducts can be divided into two categories, the repeated back-and-forth category and the step-by-step transfer category. Under the special preventive provision which regulating tax avoidance conducts, the most important things are the non-arm's length transfer pricing among affiliated enterprises and the utilization of investment companies by individual shareholders to hide the distribution of profits. The foregoing two categories are tax avoidance conducts under controlling relationships. However, in addition to the above mentioned provisions and those anti-thin capitalization provisions, In Taiwan there is practically no preventive provision to prevent foreign companies who are controlled by domestic tax payers from substantive operations and shall enact those provisions as soon as possible to acquire the legal basis of adjusting the tax burden on the taxation of foreign source incomes.
目  次: 壹、前言
一、立法背景
二、問題意識
貳、稅捐規避的規範理論:實質課稅原則(經濟觀察法)的定位
一、學說爭議
(一)德國學說爭議
(二)奧國學說意見
(三)我國學說看法
二、本文見解
(一)實質課稅原則應作為法律解釋方法
(二)核實課稅原則應作為事實認定基準
(三)核實課稅與實質課稅概念區分的實益
(四)稅法與民法概念解釋的關係
參、一般稅捐規避行為的規範與行為的類型化
一、稅捐規避與關連概念之區分
(一)稅捐規避與通謀虛偽行為
(二)稅捐規避與借名行為
二、稅捐規避行為規範之構成要件
(一)客觀構成要件
(二)主觀構成要件
三、稅捐規避行為實務案例的類型化
(一)反覆來回型
(二)逐步移轉型
四、稅捐規避行為規範之法律效果
(一)補繳稅款
(二)有關對納稅義務人有利結果適用的爭議
(三)裁處罰鍰
肆、特別稅捐規避行為之立法
一、營利事業間基於控制關係之規避行為
(一)現行立法與修正草案
(二)關係企業之移轉訂價規範
(三)反資本弱化規範
二、自然人股東與受控制法人間之規避行為
(一)隱藏性盈餘分配之概念
(二)所得稅法第 66 條之 8 的規範
(三)所得稅法第 14 條之 3 的規範
伍、法律規範競合關係
一、一般規範與特別規範間的競合
(一)規範區分之實益
(二)規範競合之適用
二、特別規範彼此間的競合
(一)移轉訂價與反資本弱化規範之競合
(二)移轉訂價與隱藏性盈餘分配規範之競合
陸、結論與建議
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